The emergence of double-entry bookkeeping in Tuscan firms of the thirteenth and fourteenth centuries

2021 ◽  
pp. 103237322110322
Author(s):  
Angela Orlandi
Keyword(s):  
Human Capital ◽  
Cultural Factors ◽  
Capital Account ◽  
Accounting Systems ◽  
Entrepreneurial Spirit ◽  
Gradual Evolution ◽  
Risk Appetite ◽  
The Social ◽  
Double Entry ◽  
And Diffusion

This study considers developments that led to the introduction and diffusion of double-entry bookkeeping in Tuscany in the late-thirteenth and fourteenth centuries. We examine the evolution of the four basic account books (debtors and creditors, cash, merchandise and moveable property), which, together with the capital account, established the basis of the accounting method. We reconstruct the social context of Tuscany to highlight how specific cultural factors, such as risk appetite and entrepreneurial spirit, fostered the creation of companies attentive to organisational modes of work and the valorisation of human capital. These elements, combined with an innate pragmatism of economic operators, produced innovation in the field of accounting as well. Accountants and firm managers were able to establish the double-entry bookkeeping method, which was not the result of abstract rules but rather of gradual evolution. Accounting systems can thus be considered as reflections of the society and the organisations in which they developed and spread.

scholarly journals Enlisting accounting history in the contest between competing visions of accounting systems: Tommaso Zerbi and the origin of double-entry bookkeeping

2020 ◽  
Vol 25 (4) ◽  
pp. 558-579
Author(s):  
Valerio Antonelli ◽  
Michele Bigoni ◽  
Raffaele D’Alessio ◽  
Raffaele Marcello
Keyword(s):  
Accounting Systems ◽  
International Debate ◽  
Academic Context ◽  
Academic Communities ◽  
Accounting History ◽  
Biographical Research ◽  
A Value ◽  
National Debate ◽  
The Social ◽  
Double Entry

Biographical research has attracted a significant level of interest from the accounting history community. Nevertheless, most of these studies are focused on documenting the life and work of renowned accounting scholars and practitioners. This study seeks to investigate the work of an author who is yet to attract the attention of the international community, Tommaso Zerbi, in close connection with the social and academic context in which this work was developed. The study emphasises the political and militant role that accounting history may play in academic communities by showing how accounting history research is not necessarily a value-free endeavour in the generation of new knowledge but can be enlisted in ensuring the success of a specific understanding of accounting systems in the context of academic struggles. Although mainly aiming at contributing to a national debate, the originality and value of Zerbi’s work ended up offering a significant contribution to the international debate on the origin of double-entry bookkeeping.

Diffusion and Adoption of Corruption in Developing Economies: Evidence from Ghana

2018 ◽  
Vol 6 (6) ◽  
pp. 21
Author(s):  
Solomon A. Keelson ◽  
Thomas Cudjoe ◽  
Manteaw Joy Tenkoran
Keyword(s):  
Social Values ◽  
Developing Economies ◽  
Policy Formulation ◽  
Institutional Factors ◽  
Developing Economy ◽  
Theoretical Underpinning ◽  
Institutional Failure ◽  
The Social ◽  
The Relationship ◽  
And Diffusion

The present study investigates diffusion and adoption of corruption and factors that influence the rate of adoption of corruption in Ghana. In the current study, the diffusion and adoption of corruption and the factors that influence the speed with which corruption spreads in society is examined within Ghana as a developing economy. Data from public sector workers in Ghana are used to conduct the study. Our findings based on the results from One Sample T-Test suggest that corruption is perceived to be high in Ghana and diffusion and adoption of corruption has witnessed appreciative increases. Social and institutional factors seem to have a larger influence on the rate of corruption adoption than other factors. These findings indicate the need for theoretical underpinning in policy formulation to face corruption by incorporating the relationship between the social values and institutional failure, as represented by the rate of corruption adoption in developing economies.

Entrepreneurial Education - a New Challenge for Universities in Romania

2018 ◽  
Vol 9 (2) ◽  
pp. 57-68
Author(s):  
Gabriel Croitoru ◽  
Mircea Constantin Duica ◽  
Dorin Claudiu Manolache ◽  
Mihaela Ancuta Banu
Keyword(s):  
Social Role ◽  
Well Being ◽  
Business Environment ◽  
Educational Institutions ◽  
Positive Contribution ◽  
Business Decision ◽  
Entrepreneurial Spirit ◽  
The Social ◽  
New Thinking ◽  
High Degree

Abstract Entrepreneurial spirit plays an increasingly important role in the economic sphere, and universities are meant to play a central role in this process, where the main objective is the continuous development and mediation of the knowledge increasingly geared to the applications through innovation and patenting a secure platform for employment and well-being growth. The Universities have to take a position in if/and how they want to grow into a so-called “University of Entrepreneurship” which is characterized by a high degree of openness to the surrounding society and here we are talking, especially, about, the business sector in Romania. This evolution of expectations for the social role of universities has resulted from increased and recent interest in entrepreneurship and innovation of areas as research and theory of the business environment. The experience gained as teachers indicates that education and entrepreneurship education should include different theories and methodology than those applied in the usual way. The theory of traditional management and microeconomic models could even be a barrier to new thinking and change and, therefore, to the implementation of modern entrepreneurial actions. We want this article to be a source of inspiration for educational institutions and to have a positive contribution to research in business education and to be applicable in business decision-making.

DEMOCRATIZATION OF THE SOCIAL ENVIRONMENT OF HIGHER EDUCATION INSTITUTION AS A PREREQUISITE FOR THE INDIVIDUALS’ DEVELOPMENT POTENTIAL OF THE SUBJECTS OF ITS ACTION

2020 ◽  
pp. 7-24
Author(s):  
Volodymyr Ryabchenko
Keyword(s):  
Higher Education ◽  
Human Capital ◽  
Social Environment ◽  
Higher Education Institutions ◽  
Social Systems ◽  
Education Institution ◽  
Human Capital Development ◽  
The Social ◽  
Conceptual Problems ◽  
Capital Development

There are following prerequisites outlined in this article: worldwide democratization trend; complexity of structures of social systems; growing needs in human capital development; autonomy of national higher education institutions; civilizational problem of Ukraine in national elite. Conceptual problems on a road to real democracy in higher education institutions were actualized and analyzed. Determined and characterized three models of higher education institutions activities based on the level of democratization needs of their social environment as: negative, neutral and favorable.

Introduction

2018 ◽  
Author(s):  
Louçã Francisco ◽  
Ash Michael
Keyword(s):  
Social Reproduction ◽  
Capital Accumulation ◽  
Social Consequences ◽  
First Century ◽  
Capitalist System ◽  
Global Restructuring ◽  
The Social ◽  
And Diffusion ◽  
Political Decision Making ◽  
Mode Of Production

This book investigates two questions, how did finance become hegemonic in the capitalist system; and what are the social consequences of the rise of finance? We do not dwell on other topics, such as the evolution of the mode of production or the development of class conflict over the longer run. Our theme is not the genesis, history, dynamics, or contradictions of capitalism but, instead, we address the rise of financialization beginning in the last quarter of the twentieth century and continuing into the twenty-first century. Therefore, we investigate the transnationalization of the circuits and processes of capital accumulation that originated the expansion and financialization of the mechanisms of production, social reproduction, and hegemony, including the ideology, the functioning of the states, and the political decision making. We do not discuss the prevailing neoliberalism as an ideology, although we pay attention to the creation and diffusion of ideas, since we sketch an overview of the process of global restructuring of production and finance leading to the prevalence of the shadow economy....

The role of organisational culture in enhancing the human capital applied study on the social security corporation

2018 ◽  
Vol 15 (3) ◽  
pp. 258 ◽  
Author(s):  
Abdallah Mishael Obeidat ◽  
Shadi Habis Abualoush ◽  
Hani Jazza Irtaimeh ◽  
Aminah A. Khaddam ◽  
Khaled Adnan Bataineh
Keyword(s):  
Human Capital ◽  
Social Security ◽  
Organisational Culture ◽  
Applied Study ◽  
The Social

scholarly journals Learning how: Body techniques, skill acquisition and the consumption of experience

2018 ◽  
Vol 19 (4) ◽  
pp. 425-445 ◽  
Author(s):  
Stephen Murphy ◽  
Maurice Patterson ◽  
Lisa O’Malley
Keyword(s):  
Skill Acquisition ◽  
Sustained Attention ◽  
High Speed ◽  
Empirical Investigation ◽  
Subject Formation ◽  
The Social ◽  
Body Techniques ◽  
And Diffusion

Although the skilful body has been ever-present in research accounts of consumption experiences, no sustained attention has been given to the acquisition of skills necessary for successful engagement with those experiences. In the present study, we report an empirical investigation of the acquisition and diffusion of embodied competencies among high-speed motorcyclists. In doing so, we mobilize the concept of reflexive body techniques in order to unpack the social, physical and mindful aspects of skilled embodiment. We demonstrate that skill acquisition is a necessary precursor to successful immersion into certain kinds of consumption experiences offered by the marketplace. Further, we underline the role of skill acquisition in subject formation.

scholarly journals Capacity Building Model of Social Assistance in Improving the Productive Economy of the Poor

2020 ◽  
Author(s):  
Hasmin Tamsah ◽  
Gunawan Bata Ilyas ◽  
Sirajuddin ◽  
Yuswari Nur ◽  
Yusriadi
Keyword(s):  
Capacity Building ◽  
Group Discussion ◽  
Social Assistance ◽  
Influential Factors ◽  
Raw Material ◽  
Training Experience ◽  
Building Model ◽  
Entrepreneurial Spirit ◽  
The Poor ◽  
The Social

This study aims to explore the influential factors in increasing productive economic endeavours and finding models for developing social assistance in improving productive financial efforts. This study used a descriptive qualitative method with in-depth interviews followed by a focus group discussion of 17 informants in the South Buton District and nine informants in the Kolaka Regency and two key informants from the social service office in Southeast Sulawesi Province. The results showed an increase in the capacity of social assistance to improve the economy of the poor in the districts of South Buton and Kolaka, including education, training, experience, and motivation. The social assistance capacity building model improves the productive economic endeavours of the poor in the districts of South Buton and Kolaka by taking some approaches, including a) Synchronisation and coordination of social ministry programs, provinces, and districts/cities; b) Enhancing necessary skills (making programs, proposals, reports, etc.); c) Increased analytical skills (analysis of raw material requirements, operational analysis, market analysis); d) Increased ability to use media (information, outreach, sharing, promotion, etc.); e) Increasing the capacity of entrepreneurial spirit.

scholarly journals Evangelization and Causes of Religion Conversion from Hindu to Christian at Badung District Bali

2012 ◽  
Vol 19 (2) ◽  
pp. 159
Author(s):  
Ni Kadek Surpi
Keyword(s):  
Birth Order ◽  
Religious Conversion ◽  
Cultural Factors ◽  
Family Education ◽  
Conversion Factors ◽  
East Indies ◽  
The Social ◽  
The Family ◽  
The World ◽  
Family Breakdown

<p><em>This research focuses on the effort of evangelization and religious conversion factors from Hinduism to Christianity in Badung, Bali. Bali as a unique island and famous all over the world has long been used as a target of missionary. In the early stages, the process of spreading Christianity is very slow. Even, Dutch East Indies government closed the door to evangelization and prohibited its activities in Bali. This study uses a cross field of knowledge and find that there are many causes behind the religion conversion in the area of study.</em> <em>Findings of this research shows that the reason for religious conversion is the social upheavals because of dissatisfaction on system and religion, individual crises, eco- nomic and socio-cultural factors, the influence of mysticism, spiritual thirst and the promise of salvation, family breakdown and urbanization, wedding and birth order in the family, education and professional evangelistic activity and lack understand- ing of Hinduism.</em></p>

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