Results 81 to 90 of about 33,785 (294)
History of a very special romance: emergence and difussion of double entry book-keeping in Mexico [PDF]
English abstract There is consensus in Mexican accounting historiography on the use of double entry bookkeeping by the end of the 19th century on both private and public enterprise. However, there is conflicting and even contradictory accounts as to when
Batiz-Lazo, Bernardo +3 more
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Accounting &Finance, EarlyView.Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo +3 more
wiley +1 more source
Environmental Accounting System Model Based on Artificial Intelligence Blockchain and Embedded Sensors. [PDF]
Comput Intell Neurosci, 2022 Zhang W, Zhu M.
europepmc +1 more source
Privatization and management accounting systems change : the case of the 19th century Spanish tobacco monopoly. [PDF]
This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a privatesector company.
Macías Dorissa, Marta Pilar
core
Addiction, EarlyView.Abstract Background and aims Personality traits have been consistently linked to alcohol use. High neuroticism and extraversion and low agreeableness and conscientiousness are known risk factors for both alcohol use frequency and problematic use across the lifespan.
Angela Giugovaz +4 more
wiley +1 more source
Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction [PDF]
Nowadays, every bookkeeping system used in practice is automated. Most bookkeeping software and integrated information systems are based on databases. In this paper, we develop a new conceptual bookkeeping model which is not based on manual techniques ...
Groenendaal, W.J.H. van, Sweere, A.M.J.
core +1 more source
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source
Brief treatise on the history and development of accounting [PDF]
, 1929 Subheadings for this monograph are: Origin and Development of Single-entry Bookkeeping; Origin and Development of Double-entry Bookkeeping; England\u27s Early Writers on Double-entry Bookkeeping; Scotland\u27s Early Writers on Double-entry Bookkeeping ...
Bentley, Harry C.
core +1 more source
Who Makes the Far Right? Exploring Membership Application Data of the National Front of Australia
Australian Journal of Politics &History, EarlyView.This paper addresses a problem for scholars examining the question of who supports far right political parties or movements. Due to the semi‐clandestine or oppositional nature of far right groups, historians, as well as those in adjacent disciplines, have often been unable to gain access to sufficient records or data to conduct analysis of who supports
Evan Smith, Lauren Pikó
wiley +1 more source