Search Results - subject:"Bookkeeping"

Developing an accounting virtual assistant through supervised fine-tuning (SFT) of a small language model (SLM)

Zupan, Mario - In: Intelligent systems in accounting, finance & management 32 (2025) 3, pp. 1-33

Persistent link: https://www.econbiz.de/10015455154

Double entry bookkeeping : its philosophical and mathematical underpinnings

Chałupczak, Henryk - In: Business management review : journal of the University … 28 (2025) 1, pp. 89-110

Persistent link: https://www.econbiz.de/10015423988

The emergence of double entry bookkeeping

Sangster, Alan - In: The economic history review 78 (2025) 2, pp. 499-528

Persistent link: https://www.econbiz.de/10015401924

Digitalising medieval accounting research : Andrea Barbarigo's Venetian Cash Account 1430-1434

Kuter, Mikhail; Sangster, Alan; Gurskaya, Marina; … - In: Accounting history : journal of the Accounting History … 30 (2025) 1, pp. 44-67

Persistent link: https://www.econbiz.de/10015330304

Memories lost : a history of accounting records as forms of projection

Matringe, Nadia; Power, Michael - In: Accounting, organizations and society : an … 112 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10014558643

Double-entry bookkeeping and single-entry bookkeeping : their comparative advantages, complementarity and coexistence

Yuryevich, Tsygankov Kim - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-20

Persistent link: https://www.econbiz.de/10015065467

Reframing imperial China's indigenous accounting history : further discoveries in archival materials from the three centuries before 1850

Yuan, Weipeng; Macve, Richard - In: Accounting and business research 54 (2024) 4, pp. 457-490

Persistent link: https://www.econbiz.de/10014576889

"American bookkeeping" in the late-nineteenth and early-twentieth centuries which was not American

Hoffmann, Sebastian; Zeff, Stephen A. - In: Accounting history review 34 (2024) 1/2, pp. 109-122

Persistent link: https://www.econbiz.de/10015176922

The Commerce of Comfort: Exploring Retail Trade and Consumer Patterns in Late 18th-Century Courland

Baumgartl, Matthias; Kruk, Oliver - In: Vierteljahrschrift für Sozial- und … 112 (2025) 1, pp. 59-96

While several studies have shed light on the emergence of consumer society in Western Europe and the Atlantic world, our knowledge on the spread of new consumption patterns in regions beyond the core areas of European economic development is still limited. To gain insights into patterns of...

Persistent link: https://www.econbiz.de/10015406918

Ancient notching or tokening as bookkeeping : evidence from wood slips in China during 217-210 BCE

Chen, Min; Li, Huang; Li, Oliver Zhen; Zhang, Chunlong - In: China journal of accounting research : CJAR 18 (2025) 3, pp. 1-7

We examine Qin Dynasty (221 to 207 BCE) wood bookkeeping slips from 217 to 210 BCE unearthed in Hunan province, China … bookkeeping/accounting. We show a form of bookkeeping combining notching with written records that emerged at a point in Chinese … prevent fraud and reduce bookkeepers' risk of being accused of fraud. This form of dual-method bookkeeping adds credence to …

Persistent link: https://www.econbiz.de/10015458217