Results 21 to 30 of about 33,785 (294)

Null-Exit Pamphleteering, or #VALUE!

open access: yesJournal of British and Irish Innovative Poetry, 2019
In this essay, I want to think about the ways in which creative and critical texts might be read as an oblique record of economic transactions, as accountancy by other means.
Robert Kiely
doaj   +2 more sources

Michele Da Colle’s account books (1462-63): the first example of double entry in Portugal?

open access: yesDe Computis, 2020
The title of this article puts forward the research question: can the books of the merchant Michele Da Colle be considered as the oldest example of the use of the double entry method in Portugal?
Ana Clarinda Cardoso, Joana Sequeira
doaj   +1 more source

Accounting World Congresses and Yaroslav V. Sokolov’s Evaluations on the Socialist Accounting Order

open access: yesУчёт. Анализ. Аудит, 2019
Dr. Yaroslav Sokolov was known as a distinguished accounting historian with smooth, powerful and instructive expression which had a great impact on new generations’ interests in accounting history research.
BATUHAN Güvemli
doaj   +1 more source

Calculating Profit: A Historical Perspective on the Development of Capitalism [PDF]

open access: yes, 2008
The paper introduces the notion of different methods of calculating and analysing profitability as signatures of capitalism at different stages of development. Interactions between the development of the productive forces and the socialisation of capital
Toms, S.
core   +3 more sources

(RE)KONSTRUKSI AKUNTANSI KEUANGAN BAGI HASIL SISTEM MATO [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2017
: (Re)construction of Financial Accounting for Profit Sharing Based on Mato System. This study aims to (re)construct Financial Accounting for Profit Sharing Based on Mato System (FAPSBMS). The method used in this study is synergy of binary opposition and
Hanif
doaj   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

The Development of Double Entry Bookkeeping and its Relevance in Today\u27s Business Environment [PDF]

open access: yes, 2005
Many civilizations developed accounting theories based on the specific needs in their societies. One of those developments was the double entry bookkeeping system.
Libina, Regina
core   +1 more source

Underemployment and Job Quality Among Young Australians: A Gendered Analysis Using the HILDA Survey (2009–2022)

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Over almost two decades, young people's employment opportunities have been significantly impacted by events like the Global Financial Crisis (2008–2009) and the COVID‐19 pandemic (2020‐). Thus, underemployment has become a more pervasive and persistent feature of young people's labour market experiences. This research focuses on three forms of
Brendan Churchill
wiley   +1 more source

F.V. Yezerskiy Personality’s Influence on the Development of his Scientific Views

open access: yesУчёт. Анализ. Аудит
The paper explores accounting theories focusing on the influence of Fyodor Ezerskiy’s, one of the most famous Russian accountants, his identity and surroundings.
V. Ya. Sokolov   +2 more
doaj   +1 more source

Double-entry bookkeeping and balance of payments: the need for developing a new approach

open access: yesInsights into Regional Development, 2020
On the basis of the identity between each country’s global imports (commercial and financial) and exports (commercial and financial), which is one of the fundamental economic principles of the balance of payments, the paper highlights why and how the ...
Edoardo Beretta, Alvaro Cencini
doaj   +1 more source

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