The purpose of this article. The purpose of the paper is to compare and assess provisions on premises for recognizing tax books as kept not compliant to the regulations in the tax law and accountancy ...law as well as to discuss the possibility of using the tax judgments on this issue in the interpretation of compliant account books in the accountancy law. The research hypothesis is as follows: The tax judgments on the premises for recognizing tax books as kept not compliant may be also used directly for the interpretation of compliancy of account books in the accountancy law.Methodology. The descriptive study including critical attitude to the legal acts and literature was used to solve the research problem.The result of the research. Both the tax law and accountancy law comprise the rules for recognizing tax books (account books) to be compliant to the regulations. The tax law uses the terms of the reliability and correctness. The Accountancy Act law uses the terms of the reliability, error-free, verifiable manner and on an on-going basis. Although definitions of reliability are very similar, as the analysis shows, the character of reliability of tax books is not always the same as for account books. The judgments in the field of interpretation of the reliability for tax purposes may not always be used for accounting purposes. The term correctness in the Tax Ordinance does not always correspond to the terms: error-free, verifiable manner and on an on-going basis in the Accountancy Act. So, the tax judgment concerning correctness of the tax book from the tax law cannot be directly applied into the interpretation of such terms as error-free, verifiable manner and on an on-going basis in the accountancy law. The paper additionally proposes some changes to the tax law concerning the unreliability of tax books, as well as changes to the Accountancy Act.
This review focuses on the digital edition of the ‘Augsburger Baumeisterbücher’. The primary objective of the project is to make the sources from the period 1320 to 1644 accessible and usable and to ...provide a comprehensive index. In the following, the review describes the source material, the web presentation and the technical background. It locates the digital edition in the context of the project’s own guidelines as well as in the context of the field of early modern account books as topic of digital editions. While the project fulfils expectations in terms of making the source material accessible for historical questions or linguistic research, it falls short in terms of structuring the data in a machine-readable way and the possibilities of interlinking with other digital projects.
The household account books of the Salzburg merchant family Spängler cover an exceptionally long period and constitute a unique source for the history of consumption in Central Europe in the ...eighteenth century. This review assesses the diplomatic and database edition that was published by the University of Salzburg and partners in 2020. The review focuses on the synergies that the scholarly digital edition of the household account books aims to establish between the transcription of the books, a database for querying their contents, and a special section containing biographical entries about the actors registered in the books. The review shows where this combination of editing styles is fruitful, especially for non-narrative sources, and where there is scope for further improvements.
Purpose: The main purpose of the article is to establish whether the ancient Romans used double-entry bookkeeping. The secondary aim is to present a wide range of accounting vocabulary used by the ...Romans, which was later used by Venetian merchants and Luca Pacioli in the 1494 treatise on double-entry bookkeeping and which is still in use today.Methodology/approach: The paper uses a deductive inference method based on an anal-ysis of the economic, legal, and historiographical literature on the accounting vocabulary used in the state and private finances of the Romans. Findings: Although the terminology presented in the article suggests that the Romans had a highly developed accounting system using the principle of double entry, this was not the case. No material evidence of this has been found in accounting documents, such as single accounting records, repeated counter entries or balance sheets. Historians of ac-counting and banking rely on the analysis of secondary historical sources, such as legal literature that documents the course of trials in which account books were the main evidence. One trial that was fully described in the literature was between the partners Fannius and Roscius, in which Cicero was the defender of Roscius. The article demonstrates that Ciceros defense speech does not prove the existence of double-accounting in Rome. Reflecting on the reasons for the absence of double-entry bookkeeping, the author pre-sents de Ste. Croix's arguments, the most important of which was the Roman numerical notation system (I, V, X, L, C, M) did not force bookkeeping entries into columns. This was only done by the Arabic numeral notation system, which quickly translated into the opposite double notation.Research limitations: The lack of surviving documents and a need to rely on legal litera-ture.Originality/value: The article proves that the double notation the debit/credit convention cannot be ascribed to ancient Rome. However, the article informs the reader about the richness of the accounting and financial terminology of Rome at the turn of the era.
This study considers developments that led to the introduction and diffusion of double-entry bookkeeping in Tuscany in the late-thirteenth and fourteenth centuries. We examine the evolution of the ...four basic account books (debtors and creditors, cash, merchandise and moveable property), which, together with the capital account, established the basis of the accounting method. We reconstruct the social context of Tuscany to highlight how specific cultural factors, such as risk appetite and entrepreneurial spirit, fostered the creation of companies attentive to organisational modes of work and the valorisation of human capital. These elements, combined with an innate pragmatism of economic operators, produced innovation in the field of accounting as well. Accountants and firm managers were able to establish the double-entry bookkeeping method, which was not the result of abstract rules but rather of gradual evolution. Accounting systems can thus be considered as reflections of the society and the organisations in which they developed and spread.
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The preservation of a part of the archive of the lay hospital of Sant’Angelo a Nido kept in the library of the Franciscan convent of S. Lorenzo Maggiore in Naples, has made it possible to examinea ...unique case of a hospital structure, founded in the capital of the Kingdom of Naples by Cardinal Rinaldo Brancaccio in 1427 in the area of the Seggio of Nido. Compared to other examples surveyedin the wide range of studies concerning Neapolitan charitable institutions, the documentation of Sant’Angelo a Nido hasmade it possible to highlight certain peculiarities in the organization, management and type of day-to-day care in a city where health care had for years no longer been entrusted solely to religious hospital foundations. The archive includes valuable account books, starting from 1472, and a number of public and private documents.
La conservación de una parte del archivo del hospital laico de Sant Ángelo a Nido, custodiado en la biblioteca del convento franciscano de S. Lorenzo Maggiore de Nápoles, ha permitido investigar un caso único de estructura hospitalaria, fundada en la capital del Reino de Nápoles por el cardenal Rinaldo Brancaccio en 1427 en la zona del Seggio de Nido. En comparación con otros ejemplos examinados en el amplio abanico de estudios dedicados a las instituciones caritativas napolitanas, la documentación de Sant Ángelo a Nido ha permitido poner de manifiesto ciertas peculiaridades en la organización, la gestión y el tipo de atención cotidiana en una ciudad en la que la asistencia sanitaria había dejado de estar confiada durante años únicamente a las fundaciones hospitalarias religiosas. El archivo actual incluye valiosos libros de cuentas, a partir de 1472, y una serie de documentos públicos y privados.
Purpose: The main purpose of the article is to establish whether the ancient Romans used double-entry bookkeeping. The secondary aim is to present a wide range of accounting vocabulary used by the ...Romans, which was later used by Venetian merchants and Luca Pacioli in the 1494 treatise on double-entry bookkeeping and which is still in use today. Methodology/approach: The paper uses a deductive inference method based on an analysis of the economic, legal, and historiographical literature on the accounting vocabulary used in the state and private finances of the Romans. Findings: Although the terminology presented in the article suggests that the Romans had a highly developed accounting system using the principle of double entry, this was not the case. No material evidence of this has been found in accounting documents, such as single accounting records, repeated counter entries or balance sheets. Historians of accounting and banking rely on the analysis of secondary historical sources, such as legal literature that documents the course of trials in which account books were the main evidence. One trial that was fully described in the literature was between the partners Fannius and Roscius, in which Cicero was the defender of Roscius. The article demonstrates that Ciceroʼs defense speech does not prove the existence of double-accounting in Rome. Reflecting on the reasons for the absence of double-entry bookkeeping, the author presents de Ste. Croix's arguments, the most important of which was the Roman numerical notation system (I, V, X, L, C, M) did not ’force’ bookkeeping entries into columns. This was only done by the Arabic numeral notation system, which quickly translated into the opposite double notation. Research limitations: The lack of surviving documents and a need to rely on legal literature. Originality/value: The article proves that the double notation – the debit/credit convention – cannot be ascribed to ancient Rome. However, the article informs the reader about the richness of the accounting and financial terminology of Rome at the turn of the era.
The account books of the Tong Taisheng 统泰升 grocery store in Ningjin county of northern China in 1800–1850 constitute the most complete and integrated surviving archive of a family business in ...premodern China. They contain unusually detailed and high-quality statistics on exchange rates, commodity prices, and so on. Utilized once in the 1950s, the archive had been left largely untouched until our recent, almost accidental rediscovery. This article introduces this unique set of materials and traces the personal history of the original owner and donor. The story of this archive encapsulates the history of modern China and how the preservation and interpretation of evidence and records of Chinese economic statistics were profoundly impacted by the development of political ideology in modern and contemporary China. We briefly discuss the historiographical and epistemological implications of our findings for the current Great Divergence debate.
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The blockchain revolution Chris Berg; Sinclair Davidson; Jason Potts
Review (Institute of Public Affairs (Australia) : 1997),
12/2017, Volume:
69, Issue:
4
Journal Article
Economists explain the far-reaching implications of blockchain technology on society and on how we are governed.
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10.
The blockchain revolution Chris Berg; Sinclair Davidson; Jason Potts
Review (Institute of Public Affairs (Australia) : 1997),
12/2017, Volume:
69, Issue:
4
Journal Article
Economists explain the far-reaching implications of blockchain technology on society and on how we are governed.
Full text
Available for:
CEKLJ, DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, UILJ, UKNU, UL, UM, UPUK
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