Results 11 to 20 of about 33,785 (294)
On Double-Entry Bookkeeping: The Mathematical Treatment [PDF]
SSRN Electronic Journal, 2014 Double-entry bookkeeping (DEB) implicitly uses a specific mathematical construction, the group of differences using pairs of unsigned numbers ("T-accounts"). That construction was only formulated abstractly in mathematics in the 19th century--even though DEB had been used in the business world for over five centuries. Yet the connection between DEB and
David P Ellerman
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The liberal contest for double-entry bookkeeping in British Government
Accounting, Auditing & Accountability Journal, 2016 Purpose– The purpose of this paper is to contest Edwardset al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant ...
Mann, I. +2 more
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The emergence of double entry bookkeeping
The Economic History ReviewAbstractDouble entry account books of medieval Italian merchants and bankers have been extensively used as primary sources by historians of several disciplines interested in business, trade, commodities, markets, sources, prices, interest rates, exchange rates, tariffs, taxes, wages, rents, agents, networks, and many other related topics.
Alan Sangster
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Théorie comptable de la monnaie et de la finance
Revue de la Régulation, 2022 This phd dissertation aims at demonstrating that the invention of double entry bookkeeping in Italy in the early 14th century, paved the way to modern credit money.
Maxime Izoulet
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Double-entry bookkeeping by Pacioli and his European followers in XVI–XVII century [PDF]
Zeszyty Teoretyczne Rachunkowości, 2015 Published in 1494, the Treatise on Double-entry Bookkeeping by Luca Pacioli was a comprehensive manual describing the principles of bookkeeping by the Italian method.
Sławomir Sojak, Monika Kowalska
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The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System
Revista Contabilidade & Finanças, 2014 The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914.
Tiago Villac Adde +3 more
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Studia Historica Brunensia, 2021 In the Middle Ages and early modern period, a specific accounting system was used in the Czech lands, known as so-called administrative accounting. The accounting categories and principles of this system were not the same as those used by single-entry ...
Pavla Slavíčková
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The Invention of Double-Entry Bookkeeping
International Journal of Management Research and Economics, 2021 Based on the work of Jean Fourastié, accountant and economist, this paper seeks to show that the origins of double-entry bookkeeping are the result of several successive innovations that appeared in Italian commercial enterprises between the 13th and 14th centuries in response to the development of credit and receivables.
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The perseverance of Pacioli's goods inventory accounting system [PDF]
, 2011 This paper details sources of the 'undoubtedly strange' (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR)
Alexander, D. +36 more
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Traditional Accounting with Decentralised Ledger Technology [PDF]
, 2020 Distributed ledger technology is by some believe to be the accounting system of the future, replacing the centuries-old double-entry accounting paradigm, as it has desirable characteristics such as tamper-resistance.
Laurier, Wim +2 more
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