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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... more
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... more
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... more
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... more
¿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... more
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... more
In this chapter, it is demonstrated that the administrators of the city of Antwerp struggled to devise ranks of debt. Such a hierarchy was necessary in collective insolvency proceedings, which involved several creditors with competing... more
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... more
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... more
Dans le cadre d’un workshop organisé par Claire Bourguignon à l’Université de Clermont-Ferrand, intitulé « Encadrer, aménager, gérer : actualités et perspectives de la recherche pluridisciplinaire sur les ordres mendiants (XIIIe-XVIe... more
The aim with this study, "Preaccounting History Roots" title presented on "Accounting: View From The Past Into The Future" named International Scientific Conference in Saint-Petersburg on 11-12 April 2013 and "Cornerstones of Accounting... more
La promoción de Pacioli como tecnócrata, desconoce intencionalmente los aspectos sociales de su trabajo y otros textos antiguos, pues constituyen una visión eurocéntrica y post-colonial, que unge al... more
In the second half of the XX century was the most famous scholar and professor of Accounting at the University of Palermo and his school lasts there today through his disciples of first and second generation. This paper has the aim of... more
This research explores the historical evolution of accounting practices in Yoruba Land, Nigeria, from pre-colonial times to the present day. Yoruba society, characterised by a rich cultural heritage and a dynamic economy, developed... more
Looking back and looking forward, this study spotlights the dimensions of the international accounting history community, contemplates what accounting is, and envisions its future. Extending and updating an earlier study by Carnegie and... more
Analisar os conflitos e controvérsias entre ciência e teoria desencadeados no final do século XIX e meados do século XX nos Estados Unidos no establishment contábil estadunidense. Método: Foi o da teoria de reificação (Lukács, 1922), a... more
The origins of mathematics accompanied the evolution of social systems. Many, many social needs require calculation and numbers. Conversely, the calculation of numbers enables more complex relations and interactions between peoples.... more
El tratamiento de este tema pasa por entender el papel que jugó la concepción de derecho que llegó a América Latina y sus implicancias sobre la propiedad privada. Ahora bien, aproximarnos a este problema es preciso enunciar que la... more
ÖZET Klasik dönem Osmanlı toplumunda, sosyal güvenlik işleri aile içi yardımlaşma ve vakıflar aracılığıyla yürütülürdü. Devletin en önemli savaş gücü olan Osmanlı kara kuvvetleri perso-nelinin emeklilik işlemleri, Tanzimat sonrasında... more
Bu çalışmada Ali Kuşçu’nun ‘sayı tanımı’, birlik, çokluk, bir, çok, nicelik, toplam, sayma, vb. kavramlar e fında ele alınacaktır. Öncelikle konunun önemini tebarüz ettirmek için çağdaş matematik felsefesinde ‘sayı tanımı’ hakkındaki... more
Bu çalışmanın amacı 19. yüzyılda Osmanlı dönemindeki muhasebe eğitimi üzerine yazılan kitaplar hakkında bir fikir vermektir. Bu amaçla Mehmed Mecdeddin tarafından Osmanlı rüşdiyelerinde muhasebe eğitimi için hazırlanan "Mebâdî-i Usûl-i... more
Bu çalışmanın amacı 19. yüzyılda Osmanlı dönemindeki muhasebe eğitimi üzerine yazılan kitaplar hakkında bir fikir vermektir. Bu amaçla Mehmed Mecdeddin tarafından Osmanlı rüşdiyelerinde muhasebe eğitimi için hazırlanan "Mebâdî-i Usûl-i... more
Langues : Anglais, Italien, Latin Paléographie, Archivistique Outils informatiques à l'usage de l'historien : • Logiciels cartographiques, SIG (QGIS) • Bases de données (Acess, Base, Gephi) • Relevés architecturaux (photogrammétrie) •... more
Over the past decades, legal historians have become more cautious when it comes to rules that in the Middle Ages and the early modern period were defined as ‘(old) customs’. Earlier optimistic appraisals as to the age of such rules have... more
Au Maroc, si l’analyse des politiques publiques est au cœur des préoccupations des chercheurs en sciences sociales, l’analyse de leur quantification l’est beaucoup moins. A partir de la constitution d’un corpus documentaire et sur la base... more
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Llama la attención para uno libro insubestituivel para coñocer el "Erário Régio" portugués
Among many fundamental and distinctive ideas Yuji Ijiri has proposed in accounting theory, accountability plays a cardinal role (Glover, 2018). Ijiri (1975) believed that “[a]ccountability is what distinguishes accounting from other... more
This paper examines the insider trades of officers and directors of firms that adopted Statement of Financial Accounting Standards No. 96, "Accounting for Income Taxes" (SFAS 96) to test whether managers' expectations are consistent with... more
This paper examines the insider trades of officers and directors of firms that adopted Statement of Financial Accounting Standards No. 96, "Accounting for Income Taxes" (SFAS 96) to test whether managers' expectations are consistent with... more
The E. Haldeman-Julius Story in the Context of Owenism and Fordism: An Exploration of Social Control
The Midwest Quarterly, Fall 2019, pp. 71+. Gale Literature Resource Center, link.gale.com/apps/doc/A605010738/LitRC?u=anon~9bb19a4&sid=googleScholar&xid=db2126c4. Accessed 9 May 2024. This paper looks at similarities and contrast being... more
This paper presents a historical analysis of insurance accounting during the twentieth century, when the main developments in terms of standardisation in this field of accounting science in the considered geography emerged. The present... more
We examine the behavior of stock prices at the time of post-1974-75 LIFO adoption announcements. We exploit recent theoretical and empirical developments in the LIFO adoption literature in an attempt to resolve some of the mixed jindings... more
Resumen. En este artículo se plantea el comportamiento de la desamortización de bienes de manos muertas en el Estado Soberano de Bolívar a través del análisis de los remates y ventas de bienes raíces, censo eclesiástico, y semovientes.... more
The aim of this study is to investigate the development of accounting as a scientific discipline in Turkey. In the Ottoman State (Turkey has historically deep-rooted ties), the accounting system developed within the context of the... more
This study focused on the emergence of accounting theory from practice towards general accounting theory in corporate organization in Nigeria. It was carried out, using Guinness Nigeria PLC. The study is based on primary and secondary... more
Distribution électronique Cairn.info pour Association Francophone de Comptabilité. © Association Francophone de Comptabilité. Tous droits réservés pour tous pays. La reproduction ou représentation de cet article, notamment par photocopie,... more
Leyes, edictos y decretos del proceso de desamortización de bienes de manos muertas en Colombia y el Estado Soberano de Bolivar