Results 51 to 60 of about 33,785 (294)

DOUBLE ENTRY BOOKKEEPING DALAM AKUNTANSI

open access: yesJ-ISCAN: Journal of Islamic Accounting Research, 2019
Accounting has an important role in the business world where accounting provides financial information that can be used by economic entities to stakeholders (both internal and external parties. Each economic entity must present its financial information to all stakeholders.
openaire   +2 more sources

Unnatural Causes: Cryptocurrencies, Carbon Credits, and the rise of Neoliberalism from Below

open access: yesEconomic Anthropology, EarlyView.
ABSTRACT Klima is a carbon‐backed cryptocurrency running as a decentralized autonomous organization (DAO). In 2021, it had accumulated 9 million metric tons of digital carbon credits and reached a market value of more than US$1 billion. In 2023, its treasury stored twice as many carbon credits, but its spot price was a tiny fraction compared to 2021 ...
Riccardo De Cristano, Alexander Paulsson
wiley   +1 more source

E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment

open access: yesCECCAR Business Review
Nowadays, more and more Romanians do their shopping online, accessing various websites where individual persons/legal entities display the products they want to sell.
Elena STĂNCIULESCU
doaj   +1 more source

Tripartite Accounting Framework: A Novel Blockchain-Based Model for Recording B2B Transactions

open access: yesIEEE Access
With the emergence of FinTech and evolution in the design and delivery of financial services, the Accounting Information System (AIS) needs to evaluate its underlying accounting methods to establish a reliable bookkeeping environment and stay up to date ...
Muhammad Imran Sarwar   +4 more
doaj   +1 more source

The History and Ideas of George Herbert Mead's Pragmatism and Its Relevance for Operational Research and Systems Thinkers

open access: yesSystems Research and Behavioral Science, EarlyView.
ABSTRACT George Herbert Mead is an oft forgotten or ignored American philosopher who was one of the originators of pragmatism. Today, he is recognised as a creative thinker who has teased out knotty problems that others in the field had not realised were problems. Understanding Mead's analysis has been made difficult because he died prematurely without
Richard Ormerod
wiley   +1 more source

Christie Malry's Own Double-Entry: B.S. Johnson's oppositional discourse of unbelief

open access: yesRevista Alicantina de Estudios Ingleses, 1994
This article points out the analogous nature of the novel and postmodernism as forms of oppositional discourse and suggests that it is worthwhile to consider the postmodernist novel as the oppositional discourse of unbelief, which contests the forms and ...
Crews, Brian
doaj   +1 more source

Double-entry bookkeeping as an institution

open access: yesInternational Journal of Critical Accounting, 2017
The subject of the relation between DEB and capitalism is a matter of the historical character of DEB. Generally speaking, profit and loss calculation that many accounting scholars stress, seems to be common to all histories of economic activities. I believe that even Robinson Crusoe calculated profit and loss in a solitary island in the distant ocean.
openaire   +1 more source

Laissez‐faire leadership, red tape and the meaningful work paradox

open access: yesAustralian Journal of Public Administration, EarlyView.
While meaningful work is widely recognised as a driver of job satisfaction, the role of leadership style and bureaucratic constraints in shaping this relationship remains underexplored. This study addresses this gap by investigating how laissez‐faire leadership and red tape moderate the meaningful work–job satisfaction relationship among Australian ...
Abid Hussain, Esme Franken
wiley   +1 more source

Searching for the accounting features of capitalism: an illustration with the economic transition process in China [PDF]

open access: yes
In this paper, the authors show that capitalism and double-entry bookkeeping are not indissociably interconnected as Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti-capitalist countries ...
Chiapello, Eve, Ding, Yuan
core  

Cymbeline: Arithmetic, Double-Entry Bookkeeping, Counts, and Accounts [PDF]

open access: yesSederi, 2013
The importance of commercial arithmetic and double-entry bookkeeping (or “debitor and creditor” accounting) has been traced in The Merchant of Venice, Othello, the Sonnets, and other works of Shakespeare and his contemporaries. But even though both are explicitly cited in Cymbeline (the only Shakespeare play other than Othello to invoke double-entry by
openaire   +2 more sources

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