125 research outputs found
History of the Spreadsheet: from Matrix Accounting to Budget Simulation and Computerization
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A concise history of analytical accounting: examining the use of mathematical notions in our discipline.
No full textEste 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 five millennia.Historia de la contabilidad analítica, uso de nociones matemáticas, álgebra matricial, information perspectiva, clean surplus theory, teoría matemática de la agencia. History of analytical accounting, use of mathematical notions, matrix algebra, information perspective, clean surplus theory, mathematical agency theory.
Accounting Books of Argentina: Publications, Research and Institutional Background.
No full textLa literatura contable en lengua inglesa ofrece relativamente poca información sobre las investigaciones y publicaciones realizadas en Latinoamérica, tanto en el pasado como en la actualidad. Con el objetivo de contribuir a cerrar la brecha, hemos investigado esta temática en la Argentina. The English accounting literature offers relatively little insight into past and current research and publication efforts in Latin America. In trying to fill some of this gap we investigated this issue from the viewpoint of Argentina.Argentina, siglo 20, contabilidad, instituciones, publicaciones, autores, investigación. Argentina, 20th century, accounting, institutions, publications, authors, research.
History of the Spreadsheet: from Matrix Accounting to Budget Simulation and Computerization
No full textFollow-up to: Recent insights into Mesopotamian accounting of the 3rd millennium B.C.: Correction to Table 1
No full textIn the following, the corrected version of Table 1 to the above-mentioned paper [Mattessich, 1998] is shown. The author apologizes for having supplied (on p. 16) an obsolete version (based on incorrect conversion rates). In consequence, the figures of this table did not match with the figures of the first 17 lines of the commentary in the subsequent section, UNEXPLAINED DISCREPANCIES AND OTHER ITEMS TO BE CLARIFIED (p. 17). The present version does match this original commentary (a proof that two versions of the table got switched erroneously). However, I ask the reader to regard my interpretations of Nissen et al. [1993] as a preliminary attempt by an accountant, hardly familiar with the intricacies of Sumerian language and measurement systems. As was repeatedly hinted at, this area is worthy of continuing research
Aproximación a la obra de Mattessich sobre los fundamentos filosóficos de la contabilidad
No full textThe work is an approach to the itinerary of the philosophy of science applied to accounting following the Mattessich’s research, with the aim of serving as an reflection point for addressing different problems from accounting. From a joint initial analysis of some of his texts, a reflective itinerary is drawn that covers more than thirty-five years. In his work, the author links accounting with the economy, places it as an applied social discipline, conducts an approach with a critical approach, performs an analysis from different perspectives and emphasizes the vision of accounting from practical needs.El trabajo es una aproximación a algunas ideas de la filosofía de la ciencia aplicadas a la contabilidad y planteadas en la obra de Richard Mattessich. El objetivo del trabajo es presentar un punto de partida para el abordaje desde la contabilidad de diferentes problemáticas. En un análisis inicial de algunos de sus textos -que abarcan más de treinta y cinco años- Mattessich vincula a la contabilidad con la economía, la ubica como una disciplina social aplicada, efectúa un abordaje con una aproximación crítica, realiza un análisis desde diferentes perspectivas y enfatiza la visión de la contabilidad desde las necesidades prácticas
Accounting research in Spain: second half of the 20th century.
No full textEste trabajo aborda el análisis de la literatura contable en España, limitado temporalmente a la segunda mitad del siglo XX y algo más. This paper deals with accounting literature in Spain, though mainly limited to the second half of the 20th century or slightly beyond.España, contabilidad, publicaciones, investigación, teoría, auditoría, contabilidad de costes, desde 1950. Spain, accounting, publications, research, theory, auditing, cost accounting, beginning with 1950.
Theoretical studies of the historical development of the accounting discipline: a review and evidence
No full textMany existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development
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