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Hospital accounts and accounting systems: a study in the French region of Toulouse from the seventeenth to the nineteenth century
Miche 'Le Lacombe-Saboly - In: Accounting History Review 7 (1997) 3, pp. 259-280
Private charity was the origin of the foundation of hospitals in pre-revolutionary France and at the same time their principal source of income; the church played an important role. The Revolution introduced many changes to hospitals. This article has two objectives: to describe hospital...
Persistent link: https://www.econbiz.de/10005483276
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Accounting and control in Barclays Bank (DCO): the lending to Africans episode
Uche, Chibuike - In: Accounting History Review 8 (1998) 3, pp. 239-260
This paper analyses the accounting, control and operational consequences of a pre-independence experiment by Barclays … reappraisal of the bank's accounting, control and operational procedures. The paper highlights the limitations of internal …
Persistent link: https://www.econbiz.de/10005269451