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Knowledge of accounting before the evolution of academic economic knowledge was practical knowledge. In the context of the studies about the development of accounting techniques, the debates leave out the bookkeeper. The hypothesis here is that, due to the diversification of investments on the behalf of the personal properties in late fifteenth and early sixteenth centuries, an expert accountant appeared as bookkeeper of the personal account books at the merchant bankers' households. In Florence, future merchants were trained in elementary schools and later on in classes the masters of abacus. In their exercise books, the masters of abacus published, we find a lot of algebraic problems which are illustrated by accounting operations. However, at least in Florence manuals on accounting did not exist. So, the young merchant bankers and bookkeepers learned by doing. A case study about an accountant, Matteo Brandolini, who was the bookkeeper of the papal banker's son Alamanno Salviati, shall exemplify this tendency. When the patricians and merchant bankers invested more extensively in secondary markets, they were in the need of highly qualified staff.

Accounting. --- Bookkeeping.

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It is the aim of this paper to analyse the importance of (double-entry) bookkeeping for the economic development in Europe and its possible indirect influence on economic growth. Being one of the most important commercial techniques of the European merchants double-entry bookkeeping stayed in close relationship to the expansion of trade. So, the distribution of different bookkeeping techniques all over Western and Central Europe, took place, on one hand, through the extensive commercial contacts of Italian merchant-bankers with merchants of regions north of the Alps and because of the need of many non-Italian merchants to consolidate their commercial knowledge in Italy through specific studies and/or through acquiring practical knowledge. On the other, treaties on (double-entry) bookkeeping supported its diffusion. The study analyses examples of ledgers as 'mirrors' of their enterprises' activities, and it will be shown how such ledgers served as instruments for reducing various risks of entrepreneurial engagement. As a result it will become clear that the knowledge of the technique of double-entry bookkeeping was one of the preconditions of the commercial and, later on, the industrial expansion of the Europeans, which made a significant difference to other merchant cultures in the world.

Accounting. --- Bookkeeping. --- Economic development.

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Libraries and bookshops around the world have displayed over the years numerous books on bookkeeping and accountancy. In the very first chapter of this book, therefore, the question is asked: why then write yet another book? The traditional approach has been to introduce double entry bookkeeping principles almost at the outset and then expound those principles with the help of examples. In this book, no mention is made of double entry until Chapter 5. The book starts by demonstrating in a cl...

Accounting -- Great Britain. --- Accounting. --- Bookkeeping -- Great Britain. --- Bookkeeping. --- BUSINESS & ECONOMICS / Accounting / Financial. --- Accounting --- Bookkeeping --- Study and teaching. --- Double entry bookkeeping --- Study and teaching --- Business --- Business education --- E-books

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Boekhouden --- Comptabilité --- 657.1 --- boekhouding --- Bookkeeping methods, systems, techniques --- 657.1 Bookkeeping methods, systems, techniques

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In recent years, the Sarbanes-Oxley-Act has received international attention unlike few other laws. The rules presented in this act take influence on business practice and dominate the ongoing discussion on business constitution in the USA as well as in Europe. Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. The results of her first experiment indicate that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording. Findings of her second experiment show that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation. The author also tests the effectiveness of a transparency report which is proposed by the European Union. The most important safeguards (policies and procedures) are perceived to be quality assurance, internal quality controls and independence practice and compliance.

Corporations --- Accounting. --- Auditing. --- United States. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Accounting --- Auditing --- Accounting/Auditing. --- Bookkeeping . --- Double entry bookkeeping --- Business education