This paper first examines and illustrates the way in which value judgements can be incorporated in a system, and how they can be externalized by changing the system's boundaries. Then some general statements about value judgements and their locations in systems are advanced. The acceptance of...

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 the history of our discipline. Pertinent evidence can be...

This paper consists of two parts. Part I, dealing with the first half of the twentieth century, begins with some introductory words on the pre-eminence of German accounting research during the first half of the twentieth century, and offers a survey of the most important theories of accounts...

At the beginning of the nineteenth century the former glory of Italian accounting was overshadowed by its decline during the eighteenth century, and literature from France, England, Germany, America and other countries took centre-stage. 'Theories of accounts' (rather than 'accounting theories')...

Purpose – This paper seeks to offer a survey of accounting publications and research in the French literature from 1950 to the end of the twentieth century. Design/methodology/approach – The methodology is that of literary research, review and critique. Findings – Finds that over the...

Purpose – The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century. Design/methodology/approach – The paper discusses the special relation between economia aziendale (business and...

Este trabajo ofrece una sucinta revisión de los métodos de matemática analítica empleados en teneduría de libros y contabilidad durante los últimos cinco milenios. The paper offers a succinct survey of analytical-mathematical methods as employed in bookkeeping and accounting during some...