considers the thesis advanced by W. Sombart on the double-entry bookkeeping as a necessary prerequisite of the emergence of … a hypothesis that the double-entry bookkeeping and capitalism originated in the Roman Empire and were just resuscitated …

We analyze a monetary system of random money transfer on the basis of double entry bookkeeping. Without boundary …

A Monte Carlo (MC) method using bookkeeping strategy for population balance modeling of particulate processes has been …

The evolution of bookkeeping methods is one of the main features in the advance of Chinese accounting over several … thousand years. This paper outlines the invention and application of Chinese-style bookkeeping methods from a historical … perspective. With an emphasis on the rise and fall of the 'increase-decrease' bookkeeping method in the mid-1960s to 1980s, the …

bookkeeping in hedge schools in Ireland during the eighteenth century is indicative of a pre-professional period of accounting … secondary sources, the teaching of bookkeeping during the nineteenth century and primarily within the national schools that were … established in 1831. This paper argues that a knowledge of bookkeeping was an important attribute for gaining employment and …

markets. Three major models of accounting, bookkeeping, managerial and financial reporting, have been engineered to suit the … Cyert and March (1963), the paper explores the links between organization theory and classical bookkeeping, stewardship and …