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9.840  Articles
1 of 984 pages  |  10  records  |  more records»
This paper proposes that Pacioli, an accomplished mathematician, recognised that the Venetian method of bookkeeping had an algebraic underpinning, although, when writing his treatise, he converted this algebra into rules. The algebra that he may have used... see more

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? Michele was a Tuscan merchant and agent to the Pisan Salvia... see more

Juan Bautista de Herrera fue contador del Cabildo Catedral de Sevilla a principios del siglo XVII. En uno de esos libros realiza una introducción en la que explica la utilidad del método de la partida doble, así como los argumentos de cómo debía implantar... see more

At the reformation era, the claim of transparency in all of area is the important thing. This claim happens mostly in governmental sector as core public organization that must give services for public needs. Basically, government is public believe holder,... see more

The study was aimed to examine the effectiveness of three writing techniques, namely Cluster Mapping, Flow Charting, and Double/ Triple Entry in improving the students’ writing skill. The research technique used was descriptive comparative technique using... see more

All is altered by technology. Every aspect of our lives is now, in one way or another, heavily dependent on or seamlessly improved by technology. Different technology media, channels and resources, especially in the higher education, have greatly affected... see more

The paper aims to analyse the role of accounting as a tool of government action, considering the function of the relationships established by the Santissima Annunziata Hospital in Chieti. Governmentality, intended by Michel Foucault as “governmental ratio... see more

When studying accounting history, the use of archival sources is very important. Unfortunately, when scholars explore the genesis of accounting practice, archival sources are not often used. This paper does so, presenting a detailed explanation of feature... see more

Mucho se ha escrito sobre la aportación de la Partida Doble al desarrollo económico de Occidente. El presente trabajo pretende presentar un análisis detallado del papel que desempeñó la contabilidad en la génesis del capitalismo. La contabilidad, como her... see more

1 of 984 pages  |  10  records  |  more records»