This article aims to offer, through the use of sixteenth-century accounting sources, a contribution on a crucial issue for the development of Mediterranean transports and trades of the early modern age, such as the maritime insurance. The research focuses on the importance and high information potential of accounting records, even in this real econ...
This paper examines some accounting and legal aspects of the charge and discharge system and the relationship between it and the Agency Theory. This type of accounting was used when the economic activity was entrusted to an agent; it suggests that the Agency Theory is an excellent framework to analyze the accounts. Traditionally the Charge and Disc...
Was born in 1922 in Trieste, Italy, and died on September 30, 2019 in Vancouver, Canada. He grew up in Vienna, graduating with a Dr. rer.pol. in 1945, Degree of Doctor of Economic Sciences, Hochschule fur Welthandel, nowadays Wirtschaftsuniversitat Wien, Economic University of Vienna. He had the following academic positions: fellow of the Austrian ...
Performance measurement systems (PMSs) are a global phenomenon emanating from new public management (NPM) reforms. While they are now prolific and entrenched, they have attracted criticism based on their design and the manner in which they are applied. The purpose of this paper is to explore the history of accounting for research in the Australian ...
When the need for industrialization surfaced in the 19th century, Ottoman Empire aimed to establish state-led, profit-oriented enterprises after the Imperial Edict of 1839, which is also known as Tanzimat. Experienced accountants of the state tried to do the investment calculations of an iron factory in the 1840s (Istanbul) by benefiting from the m...
Este trabalho tem como objetivo analisar e compreender a atuação de Anna Joaquina Jansen à frente dos negócios da família sob a perspectiva da pesquisa do gênero feminino em história da contabilidade. Para tanto, o período compreendido por esta pesquisa foi o século XIX, tendo como ponto de partida o ano do casamento de Anna Jansen com o Coronel Iz...
It is widely accepted among historians that aristocracy played a significant role in the development of the Spanish economy during the Ancient Regimen (Sixteenth to Eighteenth Centuries). Being the owners of most of the agricultural land, nobles had social prestige and political influence. Despite their economic significance, historical research is...
Religious Brotherhoods are centennial Institutions in Spain. Thus, the Real e Ilustre Cofradía de Nuestro Padre Jesús Nazareno of Cartagena, generally known as Marraja Brotherhood, is the oldest of the city. The objective if this investigation is, by analyzing the accounting and the statutes of the Brotherhood in the period in the second third of t...
The document proposes a historic analysis for to describe and explain the financial accounting practices applied in the Colombian company of the Ferrocarril de la Sabana during period 1881 – 1917. It based on primary and secondary sources. It is argued that the financial information and accountants of this organization played a valuable role in mak...
In the present study examines one of the oldest municipal entities Spain: The common Pósito of Osuna. These entities were originally created for the purpose of distributing bread to the walkers, and avoid periods of famine. Later became agricultural credit entities that allowed the authorities to control the wheat price. Our research focuses on the...
