Accounting History

The Asili di Carità was a non-profit educational institution established for very young children by the Catholic Church in 1836 in the City of Milan. This study shows how the First World War, changes in political ideology and economic developments in northern Italy directly impacted upon the, sometimes precarious, financial position of the Asili. Within the context of such change, the Board of the Asili enacted accountability through the maintenance and presentation of accounting records and meetings with stakeholders. This study draws from both public and private archives to examine the decisions made by the Board in response to change. The study focuses on the Asili’s relations with its most economically powerful stakeholders in the period from 1913 to 1926 as it transitioned from a privately funded organisation to one that was funded predominantly by the Municipality of Milan, before reverting to private hands.

El destacado investigador Richard Laughlin ha reflexionado sobre si la profesión contable ha devenido en una separación de sus participantes: los practicantes, los emisores, los reguladores contables y los investigadores académicos. Plantea que, a diferencia de otras profesiones, en Contabilidad estos actores, que denominó mundos, pareciera que no se comunican. La investigación documental, en una perspectiva crítica, tiene como intencionalidad explorar los aspectos que afectan la comunicación entre esos "mundos" contables. Uno de los aspectos de mayor afectación a la comunicación radica en el lenguaje utilizado, tanto en las investigaciones académicas como en las regulaciones y en los mecanismos de divulgación. Para minimizar estos aspectos es importante incidir en la formación de los contadores públicos, reforzando una actitud crítica y constructiva en cualquier ámbito en que se desenvuelva el profesional.

Richard  Laughlin,  accounting  leading  researcher,  performs  a  reflection  on  whether  the  accounting  profession  has  become  a  separation  of  its  participants:  practitioners,  issuers  and  accounting  regulators  and  academic  researchers.  Poses,  which  unlike  other  professions,  in  accounting,  these  actors,  it  called  worlds,  appears  not  to  communicate.  The  research,  Documentary,  at  a  critical  perspective,  has  such  as  intentionality  explore  those  aspects  that  affect  the  communication  between  the  “worlds”  accountants.  One  of  the  aspects  of  greatest  affectation  to  the  communication,  lies  in  the  language  used  in  academic research and in the regulations, and disclosure mechanisms. To minimize these aspects, it is important to influence the formation of public accountants, strengthening a critical and constructive attitude, in any area that is working the professionals.

Richard Laughlin, renomado investigador contábil, realiza uma reflexão sobre se a profissão contábil tem resultado em uma separação de seus participantes: os praticantes, emissores, reguladores  contábeis  e  os  investigadores  acadêmicos.  Ele  propõe  que  à  diferença  de  outras  profissões,  em  contabilidade  estes  atores  que  ele  chamou  de  “mundos”,  parece  que  não  se  comunicam.  A  investigação  documental,  em  uma  perspectiva  crítica,  tem  a  objetivo  explorar  os  aspectos  que  afetam  a  comunicação  entre  os  “mundos”  contábeis.  Um  dos  aspectos  que  mais  afeta  a  comunicação  radica  na  linguagem  utilizada,  tanto  nas  investigações  acadêmicas  quanto  nas  regulações  e  nos  mecanismos  de  divulgação.  Para minimizar estes aspectos é importante incidir na formação dos contadores públicos, reforçando uma atitude crítica e construtiva em qualquer âmbito de ação dos profissionais

La Rochelle, the fourth largest slaving port in France in the eighteenthcentury, is used as a case study in the application of agency theory to long-distance trade. This analysis explores an area not accounted for in the literature on French commercial practices. Being broadly couched in a New Institutionalist framework, this study explores the formal and informal institutions designed to curb agency problems, and emphasizes the expost strategies such as social rewarding, to which little attention is usually paid. It also finds reputation-effect strategies were efficiently combined with a well-operating legal system. It subsequently challenges the traditional dichotomy between societies where personal links dominated the economy and modern societies where business links are predominantly impersonal. As a result, this empirical analysis leads to a reappraisal of private ordering as opposed to legal centralism and calls for more theoretical research.

The history of the small business schools in Province in the nineteenth century can be made through the works of his professors. The link between arithmetic and accounting is essential to understand the education at the average level for pupils having between 12 and 16 years. The rediscovery of a mathematician doubled by an accountant, Lazare Moulin-Collin, allows to understand the formation of the teachers and the experts in these domains. From new archival sources we rediscover the biography and the contents of his very interesting works.

L'histoire des petites ecoles de commerce en Province au dix-neuvieme siecle peut etre faite au travers des ouvrages de ses professeurs. Le lien entre arithmetique et comptabilite est essentiel pour comprendre l'enseignement au niveau moyen pour des eleves ayant entre 12 et 16 ans. La redecouverte d'un mathematicien double d'un comptable, Lazare Moulin-Collin, permet de comprendre la formation des enseignants et des experts dans ces domaines. A partir de sources archivistiques nouvelles nous redecouvrons la biographie et le contenu de ses ouvrages tres interessants.

Who speaks for the development and adoption of accounts of, and accounting for, sustainable development? There is more than one voice; indeed, there are many voices or players in the caper. Other related questions arise.  Who speaks for accounting? Who speaks for the global natural environment? Who speaks for all the voices? Are the answers to such questions informed, clear and even crisp or rather ambiguous, vague and even abstract?

Costruire legami intergenerazionali.  Carità e assistenza in Italia e nel Mondo Iberico (secoli XVI-XIX), Conference organized as part of the PRIN project “Constructing Intergenerational Ties: Charity and Welfare in Italy and the Iberian World (16th-19th Centuries)”– 2022TT5797 CUP I53D23000160006, University of Pisa-Cattolica University, Pisa-Pruno, 25-27 September 2025.

La Red de investigación Nobility, family strategies and power systems between the Kingdom of Sicily and the Iberian Peninsula in the late Middle Age, coordinada por la Dra. Maria Antonietta Russo desde la Università degli Studi di Palermo, reúne a investigadores e investigadoras de seis Universidades españolas e italianas (Palermo, Salerno, Pública de Navarra, Gerona, Las Palmas y Zaragoza), y del Consejo Superior de Investigaciones Científicas, con objeto de estudiar conjuntamente la historia de los grupos nobiliarios en los territorios ibéricos y el reino de Sicilia durante la Baja Edad Media. Si el primer encuentro de la Red (Palermo, 2023) estuvo dedicado a
las fuentes, la metodología y el estado actual de los estudios sobre la nobleza medieval en Sicilia y la península ibérica, en esta ocasión el objeto de estudio se centra en la transferencia de elites nobiliarias, esto es, la movilidad geográfica de los miembros de este grupo social y su influencia en los procesos de cambio social e institucional que tuvieron lugar en el Mediterráneo occidental durante la Baja Edad Media. Dentro de esta temática general, las diferentes sesiones abordarán fenómenos de movilidad derivados tanto de procesos de integración entre estados (uniones dinásticas, alianzas diplomáticas), como de contextos de enfrentamiento y ruptura (acciones de conquista y colonización, guerras civiles, destierros). En ellas, se explorará la implicación de los miembros de la aristocracia en los
diferentes sistemas de poder que operaron entre la península ibérica e Italia, a través del estudio de una serie de casos representativos protagonizados por hombres y mujeres con capacidad de acción más allá de sus territorios de origen.

The purpose of this paper is to contribute to understanding the singularity of the so-called micronations as tourism destinations, identifying some factors that act as inputs (external and internal) of their policies on tourism development, and influencing their outputs (such as number and type of visitors). It finds its justification in the fact that the intersection between micronations and tourism is a field in the academic literature almost fully unexplored. As an inductive research designed based on a multi-case study (the responses of six micronations were obtained), an explanatory model was proposed in line with the aim described above, with the potential to be tested in a future hypothetical-deductive investigation. The main findings were four research propositions connecting the type of population or citizenship in a micronation with its approach to tourism and, subsequently, with its tourism development. In this line, the role of the micronation attributes perceived as attractors by potential visitors and those that play the role of constraints or limitations were also considered in the model as moderator variables. Despite its inductive character, an obvious limitation of this study is its exploratory nature supported by a few cases, which cannot represent the whole universe of micronations.

This study investigates the evolution of performance measures in Italian state museums, alongside the evolution of their role from preservation institutes to entertainment sites, remodelling themselves as participatory museums of the digital era. Italian autonomous state museums, and in particular four of these museums, were chosen as the main field of analysis because this category of state museums was affected the most by the move from the participatory to the entertainment model through successive reforms. Results underlined a renewed role for entertainment, which acted as a mediator between the notion of enjoyment and that of knowledge; the primary importance of the measure about the number of visitors, which assumed different nuances along the years; and the double function of digital technologies in entertaining visitors and providing new sources of measurement.

HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L'archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés. ciper, et contribuer, de cette façon, à la programmation de la production et des investissements (Burlaud & Simon, 1997). Les ingénieurs, en France comme à l'étranger, deviennent ainsi des figures

Jacques Chiffoleau et Étienne Hubert, directeurs d'études Jean-Michel Poisson, maître de conférences Histoire et archéologie de l'Italie médiévale 1 CE séminaire collectif se propose d'examiner les grandes tendances de l'historiographie actuelle dans les domaines de l'histoire politique, économique, sociale et religieuse et de l'archéologie médiévales.

Jacques Chiffoleau, Etienne Hubert, directeurs d’etudesJean-Michel Poisson, maitre de conferencesJean-Louis Gaulin, professeur a l’Universite Lyon-II/Lumiere Histoire et archeologie de l’Occident mediterraneen au Moyen Âge (Italie, France du sud, Espagne) Le seminaire se propose d’examiner les grandes tendances historiographiques actuelles dans les domaines de l’histoire politique, economique et sociale et de l’archeologie de l’Occident mediterraneen. Durant l’annee universitaire, les seances...

Jacques Chiffoleau et Etienne Hubert, directeurs d’etudesJean-Michel Poisson, maitre de conferences Ce seminaire collectif se propose d’examiner les grandes tendances de l’historiographie italienne actuelle dans les domaines de l’histoire politique, economique et sociale et de l’archeologie medievales. Les seances ont ete consacrees cette annee particulierement a l’urbanisation, a l’histoire economique et a l’histoire du droit au Moyen Âge central et a la fin du Moyen Âge. Les recherches en c...

This article documents the ups and downs of the Tlalpan Railroad Company, which established a joint stock company to build a railway line between Mexico and Tlalpan in 1865. It describes the difficulties experienced by the company during the war and outlines the circumstances that led to an infrastructure project with material improvements, as it was called at the time, supported by a broad social base, ending up being appropriated by a sec-tor of the country's economic elite. In addition to re-assessing the business owners' proposal, emphasis is placed on the cartoons on the topic published at the time. The hypothesis is that these business owners, without being members of the elite and despite having two governments against them, were temporarily able to overcome their difficulties due to the support provided by the press, known as "public opinion" at the time.

En el casi un siglo de sus existencia (de 1764 a 1851), la intendencia de ejército y real hacienda puede considerarse como la institución de gobierno más importante de Cuba, después de la capitanía general, durante el largo periodo de dominio español. Fue, además, la primera intendencia que se estableció efectivamente en la América hispana y modelo de las que se erigieron unos años después en Luisiana y en Caracas. Sin embargo, aunque existen algunos trabajos parciales, no contaba aún con un estudio monográfico como el que recoge esta obra sobre su origen y los primeros treinta y cinco años de su existencia.
Sobre la base de una abundante documentación primaria en su mayor parte inédita, procedente sobre todo de los archivos españoles (en especial el Archivo General de Indias), el presente trabajo se centra en el aspecto institucional y político de la intendencia, en la persona del intendente como a su lugar en la estructura de gobierno de la isla, las relaciones con otras autoridades y con las elites habaneras, y con las autoridades indianas y de hacienda en la metrópoli. Este trabajo viene a mostrar hasta qué punto la intendencia cubana, sin que se modificara nunca su peculiar carácter, y aún con todos sus defectos de funcionamiento, facilitó en gran medida la labor del capitán general como primera autoridad de la isla y, de ese modo, La Habana pudo cumplir con relativo éxito el papel que le asignó la Corona como centro estratégico de la política imperial en el Caribe y golfo de México en el complejo contexto internacional del periodo.

The authors perform research on the opportunities ensured by the educational system of Latvia to acquire knowledge and obtain the professional qualification in accounting. In order to describe the significance of accountants’ profession for society, the authors, while continuing the research, analyze the issues of accountants’ professional regulations and accountants’ certification in Latvia, as well as study the international experience in this field. At the end of the article there have been summarized the main results of research and provided the authors’ recommendations for the improvement of the professional improvement system of accountants’ education and professional developing.

Since 1960, publications in accounting education have demonstrated a high level of productivity and influence. However, few studies have attempted to use bibliometric methods to map and visualize accounting education research. This study aimed to identify global issues in accounting education through bibliometric analysis, covering the period from 1960 to 2023, by exploring publication trends, top topics, and major contributors in the field. Tools such as Microsoft Excel, VOSviewer, the bibliometric R-package, and WordSift were utilized to comprehensively analyze 717 Scopus-indexed documents. The findings underscore a continuous and recently accelerated historical evolution of accounting education publications, with primary research areas clustering around "business, management, and accounting." Noteworthy trends include a geographic concentration in the United States, the United Kingdom, and Australia, with RMIT University emerging as a key contributor. Hassell, from the United States, is recognized as the most influential author, and "accounting education" from Taylor & Francis stands out as the most productive journal. Works by Bui and Porter in 2020 emerge as the most frequently cited documents. The research results indicate that future research directions should focus on students, higher education, and the profession, emphasizing themes such as curriculum, learning, and skills.

espanolEn Espana, el Estado exige capacidad a los contratistas y prohibe ser contratistas a determinados ciudadanos. En el siglo XIX la legislacion administrativa de la construccion y explotacion de las obras publicas es la normativa mas importante EnglishIn Spain, the State requires capacity for contractors and prohibits contractor to certain citizens. In the nineteenth century, the administrative legislation for the construction and operation of public works is the most important regulation

¿Por qué Pacioli y No Cotrugli? Resumen: Este artículo examina la controversia sobre la paternidad de la contabilidad, proponiendo que, aunque Benedetto Cotrugli escribió sobre la partida doble antes que Luca Pacioli, este último es considerado el verdadero padre de la disciplina. Este análisis se fundamenta en una revisión del contexto histórico, las similitudes y diferencias entre las contribuciones de ambos autores y el impacto que sus textos tuvieron en el desarrollo contable en los siglos venideros.

Licencia Creative Commons: Reconocimiento -NoComercial -SinObraDerivada (by-nc-nd): No se permite un uso comercial de la obra original ni la generación de obras derivadas. Los coordinadores agradecen las orientaciones y la ayuda recibidas de

In questo contributo viene presentato un manoscritto del XIV sec. di proprietà del comune di Deruta (PG) recante una serie di volgarizzamenti dal Nuovo Testamento, tra cui anche quello della della ‘versione ordinaria’ dell’Apocalisse. Questa versione si configura come la più antica dell’area italiana, il cui testo è tràdito da diciassette testimoni. Per la particolare sequenza dei testi il codice derutese è avvicinabile ad altri due manoscritti che gli studi hanno già identificato come tra i primi ricettori dell’Apocalisse in volgare: il Chig. L. VII. 249 della Biblioteca Apostolica Vaticana e il 1538 della Biblioteca Riccardiana. Pertanto, dopo la descrizione del codice e del suo contenuto, il lavoro propone un’analisi filologica del testo dell’Apocalisse per definire il rapporto tra il derutese e gli altri due manoscritti; chiude lo studio un breve appunto sulla lingua.

This paper presents a 14th-century manuscript owned by the municipality of Deruta (PG) containing a series of translations from the New Testament, including that of the ‘ordinary version’ of the Apocalypse. This version is thought to be the oldest in Italy, the text of which has been attested by seventeen manuscripts. Due to the particular sequence of texts, the Deruta codex is comparable to two other manuscripts that studies have already identified as among the earliest receptors of the Apocalypse in old Italian: the ms. Chig. L. VII. 249 of the Biblioteca Apostolica Vaticana and the ms. 1538 of the Biblioteca Riccardiana. Therefore, after a description of the codex and its contents, the work proposes a philological analysis of the text of the Apocalypse in order to define the relationship between the Deruta codex and the other two manuscripts; the study concludes with a brief note on the language.

Ethical decision-making in accounting, a profession heavily reliant on integrity and trust, has become increasingly complex in today's globalized and rapidly changing business environment. While numerous factors influence ethical choices, the role of spirituality has often been overlooked. This research investigates the significance of spirituality in guiding ethical decision-making among accounting professionals, with the aim of improving financial reporting and promoting sustainable and ethical business practices. The study employs a comparative case study research design to explore variations in the influence of spirituality across different cultural, religious, and organizational contexts. Data was gathered through a thorough review of relevant existing literature, including case studies of accounting professionals who have incorporated spiritual values into their work. The analysis examines the potential benefits and challenges of integrating spiritual values into accounting practices, in addition to the consequences on decision-making, reporting, and corporate governance. The findings reveal that spiritual practices can enhance commitment, happiness, and performance among accounting professionals, ultimately leading to improved client satisfaction and organizational growth. This contributes to a broader understanding of the role of spirituality in business and finance, potentially offering new perspectives for sustainable and ethical accounting professions. In conclusion, this research helps to deepen our knowledge on both spirituality and accounting while also providing insights into the possibilities for building a more complete and ethical approach to financial reporting. By understanding the role of spirituality in ethical decision-making, accounting professionals can make more informed and responsible choices that benefit their organizations, clients, and society as a whole.

The Ishango Bone is a prehistoric artifact discovered in 1950 near the Semliki River in present-day Democratic Republic of Congo. Dated to over 24,000 years ago, it features 16 grouped notches arranged across three distinct columns. The purpose of these notches has long been debated, with interpretations ranging from numerical encoding to decorative markings. This study identifies a previously undocumented numerical pattern spanning all three columns. Using a systematic and exploratory approach, four conceptual adjustments were applied to address structural inconsistencies. These adjustments reveal a coherent mathematical design marked by dualism, symmetry, repeating sums, and paired groupings, suggesting intentionality and complexity in the bone's construction. The numerical structure appears to reflect an abstract understanding of cosmic cycles, possibly transformed into a form of mathematical art. The pattern may have served as a flexible framework for arranging external markers, such as stones, used in visual storytelling. This interpretation supports the idea that the artifact functioned as a cognitive tool, simultaneously expressing mathematical, cosmological, and mythological concepts. While the symbolic interpretation remains exploratory, the findings invite interdisciplinary inquiry into early human cognition, abstraction, and symbolic communication. The study proposes that the Ishango Bone encodes early expressions of structured thought and may reflect a deeper cultural and philosophical worldview than previously recognized. 2/47 By uncovering this layered numerical system, the analysis repositions the Ishango Bone not merely as a tally stick but as an artifact of significant intellectual sophistication, bridging mathematics, cosmology, and prehistoric symbolic expression.

L\u2019Italia \ue8 universalmente considerata il \u201cPaese dell\u2019Arte\u201d per definizione. Con un patrimonio storico incalcolabile, una concentrazione di beni culturali e fenomeni storici unici al mondo quali il Rinascimento, non sembra oggi possibile costruire una storia universale dell\u2019arte senza passare in qualche modo dall\u2019Italia. Gli studi sulla storia dell\u2019arte sinora hanno privilegiato l\u2019aspetto puramente estetico della storia stessa, o \u2013 quando si \ue8 voluto prendere in considerazione il contesto istituzionale di riferimento \u2013 questo ha riguardato solamente o in gran parte il contesto politico, relativo ad esempio al mecenatismo, ovvero quello antropologico, cio\ue8 dei fermenti culturali, filosofici, letterari, musicali, estetici, coevi al fenomeno stesso. Volendo approfondire gli aspetti pi\uf9 strutturali si \ue8 anche indagata la natura sovrastrutturale o ideologica, o infine i contesti socio-economici di riferimento. In questo lavo...

A 29 de Agosto de 1756, Luís Beleza de Andrade assina o termo de abertura do primeiro livro do cofre da Companhia, volume que havia de servir para imprimir os nomes dos accionistas primitivos da Companhia Geral da Agricultura das Vinhas do Alto Douro, entre 1756 e 1760, e que se encontra no Arquivo da Real Companhia Velha. É esta a fonte documental sobre a qual iremos fundamentar a nossa abordagem.

Se investiga cómo las prácticas contables, administrativas y de control influyeron en su estabilidad y funcionamiento en el contexto institucional de las actividades de caridad y asistencia social neogranadina, entre 1857 y 1910. En este sentido, en términos de metodología se adoptó un enfoque de estudio de caso histórico y narrativo, en el que a partir de diferentes fuentes primarias, memorias, reglamentos internos y notas periodísticas, se fabricó un relato sobre la evolución de la entidad en sus primeras décadas. Los hallazgos resaltan que la estricta rendición de cuentas y la divulgación oportuna de la información financiera se constituyeron en elementos clave de su continuidad; de manera que se fortaleció la confianza de los diferentes grupos de interés y se garantizó la adecuada canalización de los auxilios económicos, de educación y salud pública hacia las comunidades vulnerables de Bogotá. Así, la contabilidad no solo cumplió una función técnica, sino que también se convirtió en un pilar básico para la sostenibilidad y la legitimidad de la organización.

In the early periods of the Republic, SEEs, which were established as a solution to the lack of entrepreneurs and capital in the country, showed rapid growth between 1933 and 1939. Both to ensure a healthy start in the establishment of these businesses and to allow for the financial, managerial, and auditing organizations to evolve in tandem with their growing structures, reorganization efforts have been necessary.
In the rapid establishment process that began with Sümerbank in 1933, support was received from foreign experts, and the related SEEs’s organizations were structured in a learning organization format. During the period 1933-1939, in which foreign experts supported, experts who either developed themselves by working with these experts or were sent to training and internships in or outside the country by the related SEEs grew. With World War II, these experts started to replace those who returned to their countries. Moreover, Jewish-German scientists fleeing the war came to Turkey and supported accounting theories and practices.
In this process, Turkish experts trained in SEEs supported accounting and
financial applications in SEEs, published books and reports related to
accounting when necessary, gave lectures in higher education in the field of accounting, and supported the accounting organizations and applications of these businesses as financial consultants and advisors by transitioning to private enterprises or retiring from SEEs.
Considering these features, SEEs has served as an accounting school and
accounting experts who grew up in SEEs and entered the market have directed accounting practices in the country for years.
On the other hand, with the growth and expansion of SEEs's fields of activity, the law numbered 3460 was enacted to structure the financial,
administrative, and audit structures systematically. The Umumi Murakabe
Committee, established for the application of this law, has made significant contributions to the development of auditing in Turkey and played a pioneering role.
The restructuring of the upper management of the enterprises brought by
the law numbered 3460 in the field of management, preparing budgets,
comparing the application results with the budget, deviation analyses, and other financial analyses have laid the groundwork for management accounting in the country. The fact that a significant portion of SEEs is industrial enterprises has also played an essential role in the development of cost accounting, with the formation of cost locations, types, and tables, and the calculation and analysis of unit costs.
Considering all these, it can be stated that in the early Republic period
(1933-1950), SEEs emerges as the dominant element serving as an accounting school in accounting theory and practices.
The contributions of the State Economic Enterprises to the world of
accounting were not limited to just this period. In 1960, detailed reports on the accounting and organizational structures of SEEs were prepared with the support of The European Productivity Agency of the Organization for European Economic Cooperation and The International Cooperation
Administration of the Government of the United States (The Government of Turkey, 1961), along with the input from both domestic and predominantly foreign experts. In 1964, the SEE Supreme Audit Board, following extensive and detailed studies, prepared reports that exerted dominant influences on Turkish accounting practices. As a result of this study, a single order accounting system was adopted in SEEs, which included a single order account plan focused on the vertical income statement. Over time, these practices were reflected in the private sector. From 1992 onwards, the Accounting System Implementation General Communique, which was developed and updated based on this structure, along with the Unified Account Plan and reporting system, became mandatory in the Turkish accounting system.
In other words, during the Republic period, the SEEs have been one of
the most significant transformers in the evolution of the accounting system.
In the article, while the referenced studies are already known concepts
and works for the accounting world of Western Europe and America, which experienced the industrial revolution early and made significant progress towards corporatization, they are quite new for the Turkish accounting world and contribute valuable insights to accounting science and practices.

En este capítulo analizo el conflicto social y jurídico que sobrevino al cambio en el régimen de propiedad a mediados de siglo XIX en la ciudad de Bogotá. Analizo la temprana participación de empresarios y tenedores de bonos en el proceso de remate de bienes desamortizados, el papel también de  intermediarios, incluyendo artesanos,  y las dificultades experimentadas por trabajadores pobres y arrendatarios de las tierras urbanas expropiadas incluso hasta entrado el siglo XX. El capítulo muestra la relación poco estudiada entre la crisis fiscal de mediados de siglo y el proceso de urbanización.

Öz Fransız menşeili ipek böceği tohumları, 1870′lerden itibaren Osmanlı ipek böceği tohumu piyasasına hâkim olmuştu. Bu çalışmada, Osmanlı'nın son döneminde Düyûn-ı Umûmiyye tarafından yürütülen yerli ipek böceği tohumu üretim çalışmaları, yerli tohumların Fransız tohumları ile olan rekabeti ve ihracatı gibi hususlar, İstanbul Fransız Ticaret Odası raporları temel alınarak incelenmiştir. Sonuç olarak, Düyûn-ı Umûmiyye'nin Bursa bölgesinde yürüttüğü yerli tohum üretim çalışmaları, Fransız sermayesinin tepkisini çekmiştir. Bağdat beyazı olarak da adlandırılan Bursa üretimi yerli ipek böcekleri, verim olarak çok başarılı olmuştur. Dolayısıyla hem Osmanlı dâhilinde hem de İran, Kafkasya, Türkistan gibi dış pazarlarda Fransız menşeili sarı ipek böceklerinin en büyük rakibi haline gelmiştir.

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 Izidoro Pereira, 1822, encerrando-se em 1869, ano de seu falecimento.O enquadramento teórico utilizado na investigação é retirado da literatura que explora os conceitos de gênero e contabilidade, sendo também considerado o conceito de emancipação oriundo desta relação, uma vez que a contabilidade, enquanto prática social, é capaz de atuar como ferramenta emancipatória em benefício dos grupos sociais menos favorecidos. O presente estudo tem como principais fontes os documentos manuscritos do século XIX, dentre os quais se tem o inventário de Anna Jansen, registros portuários, assim como solicitações dirigidas a D. Pedro II.Mediante a análise ...

The introduction of an independent public sector audit function was a critical element in the nineteenth century constitutional reforms of parliamentary and government accountability and created an essential precedent for current practice. By examining the extent of scholarly research on public sector audit history, findings reveal considerable research examined the teleological development of public sector audit and the modern history in a New Public Management context. However, there has been very little published regarding the complex rationales around the origins, development and importance of independent public sector audit notwithstanding that without an appreciation of these precedents it becomes very difficult to protect the Westminster‐based system of democratic government.

The appointment of the Auditor General to undertake public sector audit is the primary instrument used to safeguard public finances in most contemporary Westminster-based democracies. It is axiomatic that the independence of the Auditor General from executive government is a critical element in ensuring the effectiveness of the role, yet this separation is a relatively recent phenomenon. Those responsible for nineteenth century public sector audit in the Australian colonies operated in what would today be considered an unacceptable environment, with little, if any, independence from the executive arm of government. Yet, while several other Australian colonies suffered from the mismanagement of government finances, there is nothing to show that the Swan River Colony experienced much more than clerical errors and minor administrative oversights. In this article, we explore the extent to which satisfactory public financial management in the Swan River Colony occurred as a result of bot...

Modern organizations are increasingly becoming more complex whether it is sole proprietorships, partnerships or Limited Liability Companies (LLC) (and in many cases global) thereby engendering the need for complete, transparent, reliable and accurate information that can be accessed quickly by the assistance of different branches of global professional accountants such as Certified Professional Accountant, Chartered Accountant, Certified Public Accountant, Management Accountant, Cost Accountant, Financial Accountant, General Accountant, Auditor, Tax Accountant, CA, CPA, CMA, CIMA, CFA, CFO, ICPA and so on. Internationally most large business organizations are well organized by a broad and disparate set of shareholders. These shareholders require the information i.e. quantitative (financial) and qualitative (non-financial) relating to their various organizations in order to make ongoing decisions through financially like dividend or non-financially or strategic decisionswhich can range from deciding to invest more and hold more shares, sell off part or all of their holdings, take critical decision on the management and boards of the financial institutions and banks etc. Besides, other stakeholders need the information to make decisions relating to lending, taxation, employee benefits and remuneration. It is essential that the quality of decisions that investors can

Modern organizations are increasingly becoming more complex whether it is sole proprietorships, partnerships or Limited Liability Companies (LLC) (and in many cases global) thereby engendering the need for complete, transparent, reliable and accurate information that can be accessed quickly by the assistance of different branches of global professional accountants such as Certified Professional Accountant, Chartered Accountant, Certified Public Accountant, Management Accountant, Cost Accountant, Financial Accountant, General Accountant, Auditor, Tax Accountant, CA, CPA, CMA, CIMA, CFA, CFO, ICPA and so on. Internationally most large business organizations are well organized by a broad and disparate set of shareholders. These shareholders require the information i.e. quantitative (financial) and qualitative (non-financial) relating to their various organizations in order to make ongoing decisions through financially like dividend or non-financially or strategic decisionswhich can range from deciding to invest more and hold more shares, sell off part or all of their holdings, take critical decision on the management and boards of the financial institutions and banks etc. Besides, other stakeholders need the information to make decisions relating to lending, taxation, employee benefits and remuneration. It is essential that the quality of decisions that investors can

Japan, a nation with a long and rich history in Asia, has emerged as the fourth largest economy in the world in the 21st century, largely attributed to its developed sense of cooperation, which stems from historical ties.The commitment of Japanese society to social principles has fostered a collective consciousness of being stakeholders in the social domain. This stakeholder consciousness has evolved alongside the principle of collectivism, where group belonging and harmony are prioritized over individualism. However, as social culture is a dynamic entity, it is plausible that shifts in the prevailing sense of togetherness within Japanese society may influence the field of accounting. It is widely acknowledged that the functioning of accounting is shaped by the identities and cultural characteristics of societies. This study first explores how Japanese society, deeply rooted in historical traditions, influences and shapes the understanding and practices of accounting. Secondly, it examines studies and indicators highlighting the rise of individualism in Japan, with the aim of analyzing how this increasing individualism may be reflected in accounting practices and evaluating the potential impact of changing social structures on the conceptualization and application of accounting.

Reseña de esta novela, escrita en español, por un historiador de la contabilidad especializado en los registros de la Catedral de Sevilla. Una historia apasionante y una ilustración de la vida de un contable y de la contabilidad eclesiástica en la España de mediados del siglo XVII.

Recensão em português a este romance, escrito em espanhol, de um historiador de contabilidade, especialista nos registos da Catedral de Sevilha. História empolgante e ilustração da vida de um contabilista e da contabilidade  eclesiástica de meados do século XVII espanhol

In this article, we examine how the sovereign state of Australia used accounting to assert its monopoly of sovereignty by suppressing the micronation of the Principality of Hutt River. With an increasing trend toward postnationalism, the status quo of sovereign states as sole providers of citizenship has been challenged by micronations. The Principality of Hutt River adopted the formal trappings of a sovereign state to uphold its independence from its host state, Australia. However, Australia responded through boundary work. Accounting was mobilised to deliver the coup de grâce to the principality by constraining its financial resources through a legal battle over tax collection. The Principality of Hutt River's formal trappings of a sovereign state and Australia's reaction through boundary work in dismissing any potential legitimacy for the micronation towards sovereignty illuminate the notions of the advent and operation of micronations in competition with sovereign states and the roles of accounting in the advance of a post-national zeitgeist.