Results 71 to 80 of about 33,785 (294)
AUGURAL TERRITORIES: On the Prophetic Organizing of the Mid‐range
International Journal of Urban and Regional Research, EarlyView.Abstract In this article I introduce the concept of augural territories to theorize the urbanism that emerged during pandemic lockdowns. I draw on ethnographic research in Madrid to examine how community‐based responses—including mutual aid networks, food pantries and neighbourhood associations—disrupted the spatial and temporal logics of territorial ...
Alberto Corsín Jiménez
wiley +1 more source
Public Principle, Times and Cross-Border Knowledge
Annali di Ca’ Foscari: Serie Orientale, 2015 This article focuses on the paradigm shift that took place in Chinese thought during the nineteenth and twentieth century after the contact with Western scientific thought. The author moves from the role of Pacioli and the introduction of double-entry
Hui, Wang
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Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development [PDF]
There is a consensus within Mexican accounting historiography regarding widespread use of double entry bookkeeping by the end of the 19th Century in the realm of both private and public enterprise.
Batiz-Lazo, Bernardo +3 more
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PARTY‐STATE URBANISM: Coevolution of Local State Capacity and Strategic Alliances in Shenzhen
International Journal of Urban and Regional Research, EarlyView.Abstract What is distinct about Chinese urban governance? Classic theories predict that when the central state retreats from resource allocation, capacity‐strained local governments must form alliances with non‐state actors, thereby diluting state power. In China, however, state power remains dominant despite decentralization.
Yunhan Wen
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Osmanlılarda Muzaaf Usul’e Erken Geçilmemesinin
Gazi Akademik Bakış, 2019 It is not clear when the first use of the Muzaaf Usul (Double Entry Bookkeeping method), which is considered to be a turning point in the historical process of accounting.
Ahmet Vecdi CAN +2 more
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Why do Public Debates Escalate? Trigger Points and the Moral Dynamics of “Hot Politics”
The British Journal of Sociology, EarlyView.ABSTRACT Escalating, emotionally charged, and moralized forms of controversy are a central feature of contemporary politics. Our study develops a framework for understanding how political debates between ordinary citizens become heated; why certain issues provoke particularly strong emotions; and how this affective potential is weaponized by ...
Linus Westheuser +2 more
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Economic Record, EarlyView.We investigate whether being female, Indigenous, from a non‐English speaking background (NESB) or having a disability affects career advancement in the Australian Public Service. Over the past 20 years, women have become more likely to get promoted at senior ranks than similar men and just as likely at junior ranks. NESB staff have much lower promotion
Robert Breunig, David Hansell, Nu Nu Win
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Comptes et récits de la maison Chaurand, retour sur les liens entre comptabilité et capitalisme [PDF]
, 2011 International audienceFor more than 60 years, the controversy concerning the role of double-entry bookkeeping in the emergence and expansion of capitalism, initiated by the works of Sombart and Weber, continues to engage accounting historians.
Lemarchand, Yannick +2 more
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Contemporary Accounting Research, EarlyView.ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
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Accounting Games: Using Matrix Algebra in Creating the Accounting Models
Mathematics, 2018 The aim of this paper is to show the mathematical basis for a precise treatment of double-entry bookkeeping, which was first developed in the nineteenth century by Sir William Rowan Hamilton.
Anna Vysotskaya
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