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 ...
Cuando en el siglo XIX surgió la necesidad de la industrialización, el Imperio Otomano se propuso establecer empresas dirigidas por el estado y con fines de lucro después del Edicto Imperial de 1839, también conocido como Tanzimat. Contadores experimentados del estado intentaron hacer los cálculos de inversión de una fábrica de hierro en la década ...
This paper aims to analyze and understand the role of Anna Joaquina Jansen ahead of the family businesses from the perspective of feminine gender research in the history of accounting. Thus, the period covered by this research was the nineteenth century, taking as its starting point the year of Anna Jansen’s wedding with Coronel Izidoro Pereira, 18...
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...
Las Cofradías de Semana Santa son instituciones centenarias en España. Así, la Real e Ilustre Cofradía de Nuestro Padre Jesús Nazareno de Cartagena, conocida con el apelativo de Cofradía Marraja o marrajos, es la más antigua de la ciudad. El objetivo del presente trabajo es, mediante el análisis de la contabilidad y de los estatutos de dicha Cofrad...
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...
It has been particularly important the contribution of foreign investment in the industrial modernization in the late nineteenth and early twentieth century in Spain. However, in this period Accounting History literature has paid little attention to accounting practices related to the valuation of foreign investment and especially to state concessi...
