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Author: J.B. Geijsbeek
Publisher: Рипол Классик
ISBN: 5875989432
Category : History
Languages : it
Pages : 187
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Book Description
A.D. 1494 - the earliest known writer on bookkeeping
Author: J.B. Geijsbeek
Publisher: Рипол Классик
ISBN: 5875989432
Category : History
Languages : it
Pages : 187
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Book Description
A.D. 1494 - the earliest known writer on bookkeeping
Author:
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 1242
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Book Description
Author: CHARLES F. RITTENHOUSE, C.P.A.
Publisher:
ISBN:
Category :
Languages : en
Pages : 338
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Book Description
Author: James Aho
Publisher: State University of New York Press
ISBN: 0791482790
Category : Social Science
Languages : en
Pages : 154
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Book Description
Double-entry bookkeeping (DEB), modern capitalism's first and foremost calculative technology, was "invented" during the Middle Ages when profit making was morally stigmatized. James Aho examines the problematic of moneymaking and offers an explanatory understanding of the paradoxical coupling of profit seeking and morality by situating DEB in the religious circumstances from which it emerged, specifically the newly instituted sacrament of penance, that is, confession. Confession impacted the consciences of medieval businessmen both through its sacramental form and through its moral teachings. The form of confession produced widespread habits of moral scrupulosity (leading to compulsive record keeping); the content of confession taught that commerce itself was morally suspect. Scrupulous businessmen were thus driven to justify their affairs to church, commune, and themselves. With the aid of DEB, moneymaking was "Christianized" and Christianity was made more amenable to the pursuit of wealth. Although DEB is typically viewed exclusively as a scientifically neutral account of the flow of money through a firm, it remains as it was originally devised, a rhetorical argument.
Author: Caitlin Rosenthal
Publisher: Harvard University Press
ISBN: 0674241657
Category : History
Languages : en
Pages : 313
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Book Description
A Five Books Best Economics Book of the Year A Politico Great Weekend Read “Absolutely compelling.” —Diane Coyle “The evolution of modern management is usually associated with good old-fashioned intelligence and ingenuity...But capitalism is not just about the free market; it was also built on the backs of slaves.” —Forbes The story of modern management generally looks to the factories of England and New England for its genesis. But after scouring through old accounting books, Caitlin Rosenthal discovered that Southern planter-capitalists practiced an early form of scientific management. They took meticulous notes, carefully recording daily profits and productivity, and subjected their slaves to experiments and incentive strategies comprised of rewards and brutal punishment. Challenging the traditional depiction of slavery as a barrier to innovation, Accounting for Slavery shows how elite planters turned their power over enslaved people into a productivity advantage. The result is a groundbreaking investigation of business practices in Southern and West Indian plantations and an essential contribution to our understanding of slavery’s relationship with capitalism. “Slavery in the United States was a business. A morally reprehensible—and very profitable business...Rosenthal argues that slaveholders...were using advanced management and accounting techniques long before their northern counterparts. Techniques that are still used by businesses today.” —Marketplace “Rosenthal pored over hundreds of account books from U.S. and West Indian plantations...She found that their owners employed advanced accounting and management tools, including depreciation and standardized efficiency metrics.” —Harvard Business Review
Author:
Publisher:
ISBN:
Category : Education
Languages : en
Pages : 712
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Book Description
Author: Warwick Funnell
Publisher: Routledge
ISBN: 1134747489
Category : Business & Economics
Languages : en
Pages : 225
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Book Description
The United Dutch East India Company was the first public company, preceding the formation of the English East-India Company by over 40 years. Its fame as the first public company which heralded the transition from feudalism to modern capitalism and its remarkable financial success for nearly two centuries ensure its importance in the history of capitalism. Although a publicly owned, highly complex and diversified business, and commonly agreed to be the largest and most profitable business in the 17th century, throughout its existence the Dutch East-India Company never produced public accounts of its financial affairs which would have allowed investors to judge the performance of the Company. Its financial accounting, which changed little during its lifetime, was not designed as an aid to rational investment decision-making by communicating the Company’s financial performance but to be a means of promoting sound stewardship by senior management. This study examines the contributions of accounting to the remarkable success of the Dutch East-India Company and the influences on these accounting practices. From the time that the German economic historian Werner Sombart proposed that accounting techniques, most especially double-entry bookkeeping, were critical to the development of modern capitalism and the public company, historians and accounting scholars have debated the extent and importance of these contributions. The Dutch East-India Company was a capitalistic enterprise that had a public, permanent capital and its principal objective was to continually increase profit by reinvesting its returns in the business. Rather than the organisation and management of the Dutch East-India Company reflecting the perceived benefits of a particular bookkeeping method, the supremacy that it achieved and maintained in a very hazardous business at a time of recurring conflict between European states was a consequence of the practicalities of 17th century business and The Netherlands’ unique, threatening natural environment which shaped its social and political institutions.
Author: Newark Public Library. Business Branch
Publisher:
ISBN:
Category : Business
Languages : en
Pages : 476
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Book Description
Author: Newark Public Library. Business Branch
Publisher:
ISBN:
Category : Business
Languages : en
Pages : 474
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Book Description
Author:
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 1338
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Book Description
American national trade bibliography.
