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

Richard Mattessich

De Computis, 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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