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This article analyzes the different phases the Information Systems--Sociology relationship has gone through and points … an historical analysis of sociology itself. It shows the great comeback of the Object within the sociological field at … the beginning of the 80s. Different models have been developed from the generalized kinds of sociology to those that have …
Persistent link: https://www.econbiz.de/10010734933
Asia, our study will show that good governance and tax exemption may be significant factors in increasing charitable giving …
Persistent link: https://www.econbiz.de/10011273988
The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of the Law of 1838. The research is based on a study of 500 files in the archives of the Paris Court of Commerce. After first presenting the main steps in the bankruptcy proceedings,...
Persistent link: https://www.econbiz.de/10010752113
The way of organizing accounting did not interest many researchers in accounting. The article tries to fill this gap. It puts forward the transition from the bookkeeper to the accountant by the exploration of twelve European novels of the 19th and 20th century. This is not only a change of words...
Persistent link: https://www.econbiz.de/10010799312
Persistent link: https://www.econbiz.de/10010707038
Many researchers in management or in history of management often work on best sellers whereas the interest of such …
Persistent link: https://www.econbiz.de/10010707488
This article analyses the emergence of a new area of interest in the French accounting literature of the nineteenth century: the definition and redefinition of the division of accounting labour. This approach to organizational issues is examined through accounting works listed in the Union...
Persistent link: https://www.econbiz.de/10010708346
Why did substantial parts of Europe abandon the institutionalized churches around 1900? Empirical studies using modern data mostly contradict the traditional view that education was a leading source of the seismic social phenomenon of secularization. We construct a unique panel dataset of...
Persistent link: https://www.econbiz.de/10011083914