Results 111 to 120 of about 33,785 (294)
Micro accounting entities in the Slovak Republic: A year after an introduction [PDF]
This paper is focused on hypothesis that small businesses identified as a micro accounting entities by the national accounting regulation in The Slovak Republic choose to present its annual financial statements in simplified form rather than in the full ...
Parajka Branislav
doaj
Double bookkeeping and schizophrenia spectrum: divided unified phenomenal consciousness. [PDF]
Parnas J, Urfer-Parnas A, Stephensen H.
europepmc +1 more source
Accounting and the Birth of the Notion of Capitalism [PDF]
The purpose of this paper is to cast a new light on the post-Sombartian debate. It contributes to some understanding of the birth of the concept of capitalism itself.
Eve, CHIAPELLO
core
Gender inequality in urban British Africa: Evidence from Anglican marriage registers
Abstract We examine the colonial origins and evolution of gender inequality in mission schooling and formal labour force participation across six cities in British colonial Africa, using marriage register data for some 30,000 Anglican brides and grooms well‐positioned to benefit from colonial educational and employment opportunities.
Felix Meier zu Selhausen, Jacob Weisdorf
wiley +1 more source
The birth of modern public sector accounting in France and Britain. [PDF]
Under the Ancien Régime France, collecting taxes was a business affair confided by the King to businessmen. After several unfruitful attempts to have his revenue under control, the King finally imposed, in 1788, the centralisation of the Treasury and the
Marc Nikitin
core
Abstract During the high and late Middle Ages, the European economy witnessed the emergence and substantial growth of capital markets, a phenomenon connected to urbanization and pestilence, both of which brought profound changes to the social, legal, and economic positions of women.
Anna Molnár
wiley +1 more source
Quo vadis accounting and auditing in Turkey [PDF]
The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages.
Pérez Poch, Antoni +1 more
core +1 more source
Aristocratic identification in Felix’s Life of Guthlac
Recent scholarship often sees high‐born monastics and clerics in early Christian England as part of the aristocratic class. Modern identity theories, however, suggest that social identity could be dynamic, situational, processual and discursive. In light of this concept, the present article reads Felix’s Life of Guthlac as a text that constructs an ...
Lek Hang Chan
wiley +1 more source
THE FUTURE OF ACCOUNTING’S PAST: A REFLECTION ON ITS CONTEMPORARY RELEVANCE
Contemporary corporate history demonstrates that, though accounting is acknowledged as the language of business, there are more and more cases where this language becomes an incomprehensible foreign language. The objective of accounting as promulgated by
François COETZEE, Pieter BUYS
doaj
Baseline-and-Credit Style Emission Trading Mechanisms: An Experimental Investigation of Economic Inefficiency [PDF]
Two approaches to emissions trading are cap-and-trade, in which an aggregate cap on emissions is distributed in the form of allowance permits, and baseline-and-credit, in which firms earn emission reduction credits for emissions below their baselines ...
Neil J. Buckley +2 more
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