type="main" <p>This paper discusses the nature of the 10 example paragraph entries at the end of Pacioli's bookkeeping treatise. It concludes that these are entries from fledgling banking operations involving one account holder and one borrower who, along with two others, has financial transactions...</p>

This paper presents an analysis of the IT skills reported by UK students on entry to their first year of study for an accounting degree together with preliminary analysis on their perceived changes in IT skills and usage over their first year of study. Despite the folklore that 'our juniors' are...

This paper explores and analyses the views of, and effects on, students of a project that integrated the development of employability skills within the small group classes of two compulsory courses in the first year of an accounting degree at a UK university. The project aimed to build, deliver...

This paper describes the background, design process, and implementation problems encountered during the first year of use of an asynchronous internet-based on-line assessment system on an introductory accounting course. The on-line assessment system was both summative and formative in nature and...

Extending the scope of prior research, this study examines perceptions of the costs and benefits of professional accounting body affiliation in the transition from student to practitioner. The study employs data obtained from 275 students and 508 practitioners and reports differences in respect...

This paper explores the role of the state in the development of accounting in the Portuguese--Brazilian Empire (1750--1822) in the context of economic and political transformations. In this period, the interrelations of accounting and the state were central to understanding accounting change in...

This paper proposes that we can learn from past experience how specific contexts can explain specific public--private interfaces and the corporate governance rules ascribed to them, and so inform debate about modern ventures of this type. To this end, the paper explores the ‘public--private...