DC FieldValueLanguage
dc.contributor.authorKalantonis, Petros-
dc.contributor.authorGoumas, Spyridon-
dc.contributor.authorCantzos, Constantine-
dc.contributor.authorHassapis, K.-
dc.date.accessioned2024-03-03T23:23:38Z-
dc.date.available2024-03-03T23:23:38Z-
dc.date.issued2014-
dc.identifiergoogle_scholar-82XWO60AAAAJ:W7OEmFMy1HYC-
dc.identifier.issn2381-7356-
dc.identifier.other82XWO60AAAAJ:W7OEmFMy1HYC-
dc.identifier.urihttps://uniwacris.uniwa.gr/handle/3000/1317-
dc.description.abstractAccording to the accounting literature there is no evidence for earlier use of “doubleentry”, as documented by Luca Pacioli in his Summa de Arithmetica Geometrica Proportioni et Proportionalita (1494), before the 13th century AD. Littleton’s popular thesis links doubleentry to the increased intensity in modern times (as compared with in antiquity) of two (all inclusive) groups of economic and technical “antecedents”, while Hoskin and Macve (1986) explain the articulation of double-entry in early Renaissance as an aspect of the new way of writing the text (“new textuality”), that was being developed around same time in Europe by scholars who saw in it (and in accounting, albeit with no particular interest in double-entry itself then) the potential of new power-knowledge relationships. In this study we attempt to explore if double entry, the innovative method for the accounting technology, is business or academic affairs.en_US
dc.language.isoenen_US
dc.relation.ispartofInternational Journal of Economics and Business Administrationen_US
dc.sourceEleftherios Thalassinos, 2014-
dc.subjectAccountingen_US
dc.subjectAcademic Sectoren_US
dc.subjectBusiness Sectoren_US
dc.subjectEnterprisesen_US
dc.titlePacioli’s innovation in accounting: business or academic affairsen_US
dc.typeArticleen_US
dc.identifier.doi10.35808/ijeba/38en_US
dc.relation.deptDepartment of Accounting and Financeen_US
dc.relation.facultySchool of Administrative, Economics and Social Sciencesen_US
dc.relation.volume2en_US
dc.relation.issue2en_US
dc.identifier.spage39en_US
dc.identifier.epage56en_US
dc.collaborationUniversity of West Attica (UNIWA)en_US
dc.subject.fieldSocial Sciencesen_US
dc.journalsOpen Accessen_US
dc.publicationPeer Revieweden_US
dc.countryGreeceen_US
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.fulltextNo Fulltext-
item.grantfulltextnone-
item.languageiso639-1en-
item.openairetypeArticle-
item.cerifentitytypePublications-
crisitem.author.deptDepartment of Tourism Management-
crisitem.author.deptDepartment of Accounting and Finance-
crisitem.author.facultySchool of Administrative, Economics and Social Sciences-
crisitem.author.facultySchool of Administrative, Economics and Social Sciences-
crisitem.author.orcid0000-0002-7055-9681-
crisitem.author.orcid0009-0007-5405-496X-
crisitem.author.parentorgSchool of Administrative, Economics and Social Sciences-
crisitem.author.parentorgSchool of Administrative, Economics and Social Sciences-
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