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I study the business practices of the Comédie française, the main theater in Paris, between 1680 and 1793. The theater was an actors' partnership and operated within a (contested) oligopoly. Newly available data provide revenues by price category for over 32,000 performances. Attendance varied...
Persistent link: https://www.econbiz.de/10012030331
. Empirical data is consistent with increasing levels of looting in France during the 1930s. We provide a comparison with Britain …
Persistent link: https://www.econbiz.de/10010316814
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …
Persistent link: https://www.econbiz.de/10011551374
bisherigen Darstellungen zur Geschichte des Rechnungswesens werden daher nicht nur Techniken und Praktiken chronologisch …This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to …
Persistent link: https://www.econbiz.de/10011558823
In the first era of financial globalization (1880-1914), global capital market integration led to substantial net capital movements from rich to poor economies. The historical experience stands in contrast to the contemporary globalization where gross capital mobility is equally high, but did...
Persistent link: https://www.econbiz.de/10010299133
Die Rolle der Hochschulen im Innovationssystem sowohl der BRD als auch der DDR hat sich in den letzten fünfzig Jahren zum Teil dramatisch geändert. Der Veränderungsprozess in der Bundesrepublik lässt sich grob in drei Phasen einteilen, die sich zwar überlappen, dennoch im wesentlichen eine...
Persistent link: https://www.econbiz.de/10010305667
Since the breakup of the Soviet Union, the North Caucasus is known as a politically unstable region and as a melting pot for terrorism and all kinds of criminal activity, reaching from drugtrafficking and illegal arms trade to hijacking and extortion. Furthermore, the North Caucasus is one of...
Persistent link: https://www.econbiz.de/10010307927
Literature on convergence among Latin American countries is still scarce compared to other regions. Almost none of the research connects convergence to the economic history of Latin America and the usual finding is one speed of convergence assuming one globally stable steady-state. In this paper...
Persistent link: https://www.econbiz.de/10010326927
The late Middle Ages witnessed the transformation of the county of Holland from a peripheral agrarian region to a highly commercialised and urbanised one. This book examines how the organisation of commodity markets contributed to this remarkable development. Comparing Holland to England and...
Persistent link: https://www.econbiz.de/10011888573
It is argued that government credibility is an important resource and that it can be improved by delegating decision-making competence beyond the nation-state. It is hypothesized that such delegation should result in higher income and growth. Some former British colonies retained the Judicial...
Persistent link: https://www.econbiz.de/10010263276