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The article describes the evolution of the accounting knowledge from the simple registration technique to economic and … social institution, in medieval Italy. It is shown that the institutionalization of accounting was completed to the XIV …
Persistent link: https://www.econbiz.de/10014156135
The intellectual histories of economics and evolutionary biology are closely intertwined because both subjects deal with living, complex, evolving systems. Because the subject matter is similar, contemporary evolutionary thought has much to offer to economics. In recent decades theoretical...
Persistent link: https://www.econbiz.de/10011048088
The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes … the Germanic type of accounting to the Soviet model of accounting, i.e. from the Singular System of Business Accounting to … Book-Keeping Evidence under the National-Economic Evidence. Although the Soviet accounting system is by some formal …
Persistent link: https://www.econbiz.de/10011460253
Czechoslovakia, based strictly on the Soviet model of accounting. This system was replaced in 1966 by Singular System for Economic … Information. The content followed the post-war Singular System for Business Accounting, which was heavily influenced by Germanic … Accounting System. Singular System of Economic Information and later Singular System for Socio- Economic Information (in its two …
Persistent link: https://www.econbiz.de/10011460282
This article seeks to demonstrate that the invention of double-entry accounting, during the 13th and 14th centuries in … defined by double-entry accounting, which explains its decisive historical importance for the history of money …
Persistent link: https://www.econbiz.de/10013235511
The purpose of this paper is to provide an intuitive explanation of the emergence and evolution of the week based on a historical precedent draw from ancient Egypt. In this paper, we view the week as a coordinating social institution that was created to resolve a fundamental problem of society -...
Persistent link: https://www.econbiz.de/10008469727
A number of studies have been conducted in the recent past throwing light on Kautilya's contribution to economic policy much earlier than contributions from western scholars. In his treatise Arthashastra, Kautilya informs that his contribution was based on received knowledge and gives credit to...
Persistent link: https://www.econbiz.de/10012669548
In 1481 when King John II ascended to the throne of Portugal, it was on the verge of bankruptcy. A quarter of a century later, Portugal all but ruled the world, economically and scientifically – at least. This article seeks to investigate the policy decisions of King John II and his successor,...
Persistent link: https://www.econbiz.de/10014115137
Schumpeter's relation to venture finance constitutes a fascinating yet so far unacknowledged chapter of his biography and financial history. Presenting new historical evidence and pointing out connections that have so far escaped attention, we first discuss Schumpeter's venture theory of money...
Persistent link: https://www.econbiz.de/10013001577
The article is about the specificity of social control as an element of social management. The author indicates that social control is carried out within the subject-object relations. The author gives a detailed description of the participants of social relations in social management and...
Persistent link: https://www.econbiz.de/10011168461