In the French language, the word comptabilite (accounting) first appeared in the middle of the eighteenth century. It … stabilised, the growing use of the word by an increasing population and the development of accounting activities created a need … for adjectives to be added. Commercial, industrial and agricultural accounting, general and auxiliary accounting appeared …

, an analysis of accounting demonstrates the extent to which the philanthropic nature of savings banks led to the …

accountants, bookkeepers and others seeking a knowledge of accounting techniques. Also, the gendered male orientation of teaching … institutions and instructional texts in accounting is shown not to have entirely excluded women from acquiring knowledge of the … accounting craft. …

This is a discussion of the theoretical aspects of accounting as they emerged in India during the Maurya period (c.321 … BC to c.184 BC) in Kautilya's Arthasastra (c.300 BC) - the very first known treatise to deal with accounting aspects in …'s (1988) book, Modern Accounting Concepts in Kautilya's Arthasastra. This book, hardly known in Western accounting circles …

The homogeneous sections method prescribed by the Plan comptable general (the French national accounting plan) since …. Rimailho's management accounting appears as the strategic tool in a type of corporate regulation involving organizational slack … researchers in accounting and management control. …

Edwards and Newell (1994: 407) noted that 'the application of accounting techniques in business management continues to … conclusions such as 'accounting systems for managerial decisions and control can be traced back to the origins of hierarchical … the case was drawn from translations of medieval management, accounting and legal treatises and is presented under six …

democracy and free market, operated within the field of accounting and business studies at the pinnacle of the dictatorship … Italian accounting and business research are investigated and discussed. …

accounting development in Britain in the early twentieth century. Through an examination of their writings and advocacies, an … account is provided of their pioneering work in applying cost accounting to farm activity in Britain. Some contrary positions …

Historians have engaged with accounting and business archives primarily in the areas of social and economic history …. This paper traces the contributions of historians of Ireland to our understanding of accounting, business and financial … history and maps out potential areas of research for accounting and business historians in the light of earlier and current …