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Religion, Capitalism and the Rise of Double-Entry Bookkeeping
Accounting, Business & Financial History, 2008Max Weber and Werner Sombart inspired a famous debate about the following problem: what should be the (historical) basis nowadays for understanding the relationship between religion, capitalism and double-entry bookkeeping (DEB)? In their view DEB practically invented capitalism thanks to its religious basis.
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Rhetoric and the Invention of Double Entry Bookkeeping
Rhetorica, 1985If he [the merchant] be fortunate it [i.e. double-entry bookkeeping] satisfies the world of his just dealing, and is the fairest and best Apologies of his innocence and honesty to the World, and Contributes exceedingly to the satisfaction of all his friends and well-wishers, and to the Confutation and silencing of all his malevolent and detracting ...
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CHINESE DOUBLE-ENTRY BOOKKEEPING BEFORE THE NINETEENTH CENTURY
Accounting Historians Journal, 1992This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the late fifteenth and early sixteenth centuries.
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The Mathematics of Double Entry Bookkeeping
Mathematics Magazine, 1985(1985). The Mathematics of Double Entry Bookkeeping. Mathematics Magazine: Vol. 58, No. 4, pp. 226-233.
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Double-Entry Bookkeeping in Early-Twentieth-Century China
Business History Review, 2005Rare materials recently released by the Zigong City Archives shed light on the accounting system that was created by saltmining businesses in Zigong. The materials include forty-seven accounting books prepared by eight firms in the industry from 1908 to 1930.
Auyeung, PK, Fu, L, Liu, ZX
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The origin of double-entry bookkeeping: Hypotheses and facts
International Accounting, 2023Subject. This article examines various historical versions of the origin and formation of double-entry bookkeeping for the period from the 13th century through the 15th century. Objectives. The article aims to consider various hypotheses and assumptions about the origin of double-entry bookkeeping, and identify the major points in the development of ...
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