A concise history of analytical accounting: examining the use of mathematical notions in our discipline

Richard Mattessich

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2005, issue 2, 123-153

Abstract: Este trabajo ofrece una sucinta revisión de los métodos de matemática analítica empleados en teneduría de libros y contabilidad durante los últimos cinco milenios. The paper offers a succinct survey of analytical-mathematical methods as employed in bookkeeping and accounting during some five millennia.

Keywords: Historia de la contabilidad analítica; uso de nociones matemáticas; álgebra matricial; information perspectiva; clean surplus theory; teoría matemática de la agencia. History of analytical accounting; use of mathematical notions; matrix algebra; information perspective; clean surplus theory; mathematical agency theory. (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2004-09:123-153

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