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Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)
Gomes, Delfina; Carnegie, Garry D.; Rodrigues, Lúcia Lima - In: Accounting, Auditing & Accountability Journal 21 (2008) October, pp. 1144-1184
Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt...
Persistent link: https://www.econbiz.de/10009318128
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Household accounting in Australia: a microhistorical study
Carnegie, Garry D.; Walker, Stephen P. - In: Accounting, Auditing & Accountability Journal 20 (2007) February, pp. 210-236
Purpose – The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s. Design/methodology/approach – The study adopts a microhistorical approach...
Persistent link: https://www.econbiz.de/10009350769
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Household accounting in Australia: a microhistorical study
Carnegie, Garry D.; Walker, Stephen P. - In: Accounting, Auditing & Accountability Journal 20 (2007) 2, pp. 210-236
Purpose – The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s. Design/methodology/approach – The study adopts a microhistorical approach...
Persistent link: https://www.econbiz.de/10014641099
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Accounting change in central government
Gomes, Delfina; Carnegie, Garry D.; Lima Rodrigues, Lúcia - In: Accounting, Auditing & Accountability Journal 21 (2008) 8, pp. 1144-1184
Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt...
Persistent link: https://www.econbiz.de/10014641179