Accounting History Research: Traditional and New Accounting History Perspectives
نویسندگان
چکیده
منابع مشابه
Accounting History and Accounting Progress
A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...
متن کاملDesperately Seeking Synergy: Interdisciplinary Research in Accounting and Business History
In responding to the recent call for interdisciplinary research where synergies can be gained and institutional knowledge broadened, it is argued that a particularly strong case exists for aligning work on business and accounting history. The greater breadth and context about the structure of firms and their operating environment provided by business history facilitates an enhanced understandin...
متن کاملAn Intellectual History of National Accounting
The world never sleeps and economies do not stand still. As the scope, sophistication and complexity of economic transactions increase, new products appear and the institutions engaged in these exchanges themselves change. The nature of economic relationships is continually being transformed, as activities appear more ambiguous and the interpretation of economic statistics grows ever more diffi...
متن کاملFeatures of VAT Accounting and Fiscality – History, Practices and Prospects
The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service. Quite recently appeared in the fiscal system of different states, VAT has a big spreading area. The taxation rates are different from a country to another, accordi...
متن کاملresearch in new management accounting concepts
globalization of economy and changes in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. with the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. in this article, the major functions and responsibilities of management accounting is described, rela...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: De Computis - Revista Española de Historia de la Contabilidad
سال: 2006
ISSN: 1886-1881
DOI: 10.26784/issn.1886-1881.v1i1.239