scholarly journals From cameral system to the double-entry method: Santissima Annunziata Hospital in Chieti (1736-1890)

2020 ◽  
Vol 17 (2) ◽  
pp. 141
Author(s):  
Paola Nardone ◽  
Natascia Ridolfi ◽  
Ada Di Nucci
Keyword(s):  
Primary Sources ◽  
Accounting System ◽  
Accounting Systems ◽  
Internal Governance ◽  
The People ◽  
Power And Control ◽  
Charitable Institution ◽  
State Archives ◽  
Double Entry ◽  
And Control

The paper aims to analyse the role of accounting as a tool of government action, considering the function of the relationships established by the Santissima Annunziata Hospital in Chieti. Governmentality, intended by Michel Foucault as “governmental rationality”, attributes power and control to those who exercise it even though power is not to be understood as a steady property, but rather as a product of strategic conflicts between subjects. “Power”, however, had to enable the rulers to prepare actions oriented to social welfare and happiness (Rose and Miller, 1992: 174). The accounting of the Hospital of Chieti, which establishes power relations aimed at influencing internal governance, moves towards perspective. The Hospital, managed by different power groups, represented an example of alternation of powers. This charitable institution was run by religious brotherhoods, submitted to the ecclesiastical power and then to public leaders, who were, in their turn, subject to the power of the state. The paper analyses the accounting system used by these two kinds of power that administered the hospital as well as the ways to achieve social control over the people who were considered internal and supportive to each reference category. The study also uses primary sources, documents from the Chieti State Archives for the foundation and organization of the Santissima Annunziata Hospital in Chieti, and accounting books to verify the assistance activity, considering the application of two different accounting systems, from cameral system to the double-entry method.

Khipu

Paid ◽  
2017 ◽  
Author(s):  
Gary Urton
Keyword(s):  
Data Storage ◽  
Accounting System ◽  
Accounting Systems ◽  
Numbering System ◽  
Record Keeping ◽  
Similar Information ◽  
History Of ◽  
Double Entry

Khipu are sets of knotted strings used by the pre-Colombian Inkan Empire for record keeping. The chapter situates khipu in the history of accounting systems globally, and makes a case that some khipu may have conveyed similar information as double-entry bookkeeping, developed around the same time in Europe. Khipu cords were made from spun or plied cotton or llama or alpaca fibers and display three types of knots organized in complex arrangements of tiered clusters. Cords were spun with separate strings in specific patterns, too, allowing for a great deal of data storage. The Inka did not possess writing but used this accounting system and a decimal numbering system conveyed through knots to administer the empire. Double-entry bookkeeping in Europe contributed to the rise of capitalism; that double-entry khipu did not may be attributable to the Inka’s conquest by Spain in 1532.

scholarly journals Double entry bookkeeping vs single entry bookkeeping

2016 ◽  
Vol 73 (2) ◽  
pp. 282
Author(s):  
Ileana Andreica
Keyword(s):  
Financial Management ◽  
Comparison Method ◽  
Accounting System ◽  
Accounting Systems ◽  
Legal Personality ◽  
Advantages And Disadvantages ◽  
Family Enterprises ◽  
Hypothetical Data ◽  
Single Entry ◽  
Double Entry

Abstract: A financial management eficiently begin, primarily, with an accounting record kept in the best possible conditions, this being conditioned on the adoption of a uniform forms, rational, clear and simple accounting. Throughout history, there have been known two forms of accounting: the simple and double entry. Romanian society after 1990 underwent a substantial change in social structure, the sector on which put a great emphasis being private, that of small manufacturers, peddler, freelance, who work independently and authorized or as associative form (family enterprises, various associations (owners, tenants, etc.), liberal professions, etc.). They are obliged to keep a simple bookkeeping, because they have no juridical personality. Companies with legal personality are required to keep double entry bookkeeping; therefore, knowledge and border demarcation between the two forms of organisation of accounting is an essential. The material used for this work is mainly represented by the financial and accounting documents, by the analysis of the economic, by legislative updated sources, and as the method was used the comparison method, using hypothetical data, in case of an authorized individual and a legal entity. Based on the chosen material, an authorized individual (who perform single entry accounting system) and a juridical entity (who perform double entry accounting system) were selected comparative case studies, using hypothetical data, were analysed advantages and disadvantages in term of fiscal, if using two accounting systems, then were highlighted some conclusion that result.

THE ACCOUNTING SYSTEM PRACTICED IN THE NEAR EAST DURING THE PERIOD 1220–1350 BASED ON THE BOOK RISALE-I FELEKIYYE

1994 ◽  
Vol 21 (1) ◽  
pp. 117-135 ◽  
Author(s):  
Cigdem Solas ◽  
Ismail Otar
Keyword(s):  
Near East ◽  
Balance Sheet ◽  
Final Report ◽  
Accounting System ◽  
Governmental Accounting ◽  
Accounting Regulation ◽  
Control Rules ◽  
Monetary Unit ◽  
Double Entry ◽  
And Control

This study examines the governmental accounting practice in the Near East during the Il-Khan Dynasty period (1120–1350 A.D.). The survey is based on a handwritten manuscript, Risale-i Felekiyye. The accounting system introduced in the Risale-i Felekiyye is an elaborate governmental accounting system. The system was based on seven major books and a number of special journals. Documents used in the system formed the basis for recording events in the books. Furthermore, the system included concepts and rules for accounting and resulted in a final report. This accounting system emerged primarily from social and economic necessities caused by agricultural and fiscal reforms introduced by Ghazan Khan in 1295–1304. As a result of these reforms, budgeting practices and accounting regulation by the state were introduced to control state tax revenues and expenditures and to prevent fraud. These regulations introduced the use of a single monetary unit for recording, the use of an accounting fiscal period, duality, classification, substance, procedural rules which introduced a bilateral journal entry form, agency account rules, and correction and control rules. Also the rule of “revenues have to be equal to expenditures” presented itself as a balance sheet identity equation. These regulations, however, were not based on the accrual principle; instead, a cash basis of accounting was the recognized practice. The study concludes that the rudiments of double-entry accounting were practiced in the Near East and were developed independently from the accounting practices used in the West.

of the information given to the shareholders, precautions to take for upward appraisal of capital assets, choice of an investment, and dividend policy. In order to raise enough capital for its business, the Company had to inform a growing number of shareholders, which soon became inconsistent with the managers’ freedom to deal with ac­ counting information according to their own needs. The resoultion of this problem led to the distinction between standard­ ized financial accounting for external and management account­ ing for internal use. As it became more and more efficient and advanced, the accounting system led to its own splitting. CONCLUSION Compared to most of the firms, Saint-Gobain had to face very early (in the first half of the 19th century) the problems raised by the setting up of a management accounting system. However, it was not until 1820, 155 years after its creation, that it adopted double entry bookkeeping which included the calculation of costs. This evolution is mainly due to the spreading of the Industrial Revolution in France, which was responsible for the abolition of privileges and the growth of competition in the field of glass pro­ duction. During the period 1820-1880, the cost accounting system had been gradually improved, without any regular outside coercion, according to the needs of the management alone. This leads to two conclusions and two research questions. In 1880, the accounting system facilitated the reckoning of full costs with methods and procedures that are still in use (alloca­ tion of the overhead with the use of activity center accounts, up-to-date transfer pricing methods, analysis of the relationship be­ tween depreciation, dividends and investments, etc ). This full cost method is now over one hundred years old. The development and the mastering of that cost accounting system were absolutely necessary to start the next stage, that is to say the use of those costs to prepare estimates of costs and investments. That stage took place over four decades (1890 to 1930) and led to real budget control towards the end of the Second World War. It should be recognized that the accounting systems of a given period can be very different from one another, which is particu­ larly true in the 19th century, therefore research should look at the variables on which the accounting system of each firm depends. Among the internal ones, the size of the firm, the culture of its

2014 ◽  
pp. 267-267
Keyword(s):  
19Th Century ◽  
Industrial Revolution ◽  
Transfer Pricing ◽  
Cost Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Cost Accounting System ◽  
The Cost ◽  
Double Entry ◽  
The 19Th Century

The birth of a modern public sector accounting system in France and Britain and the influence of Count Mollien

2001 ◽  
Vol 6 (1) ◽  
pp. 75-101 ◽  
Author(s):  
Marc Nikitin
Keyword(s):  
Public Sector ◽  
Accounting System ◽  
Financial Systems ◽  
Accounting Systems ◽  
Public Sector Accounting ◽  
Revenue Streams ◽  
Double Entry

Under theAncien Régime France, the collection of taxes was a matter entrusted by the King to businessmen. After several unfruitful attempts to exercise greater control over his revenue streams, the King finally introduced reforms in 1788 to both centralise the Treasury and to use double-entry bookkeeping. TheRévolution confirmed this orientation and, after 1815, a modern public sector accounting system was progressively established in order to service the nascent nation. Soon later, Britain also started to rebuild its public sector accounting system and, as will be shown, a mutual French-British influence existed in the building of the national financial systems. Behind these modern public sector accounting systems lies the influential role played by Count Mollien, both in France and Britain.

It was people that brought down the Berlin Wall – not process

2015 ◽  
Vol 23 (1) ◽  
pp. 17-22 ◽  
Author(s):  
Jim Thomas
Keyword(s):  
Service Integration ◽  
Support Needs ◽  
Content Type ◽  
The People ◽  
Power And Control ◽  
Care And Support ◽  
Independent Life ◽  
Work Integration ◽  
Workforce Integration ◽  
And Control

Purpose – Integrating services does not necessarily lead to improved outcomes for people with care and support needs and fails to address the need for workforce integration. Workforce integration requires different professional groups to give up personal power, put the people they are supporting ahead of entrenched professional rivalries and be versatile not flexible in how they work. Integration is not important to people with care and support needs, unless it makes a difference to their ability to lead an independent life. The paper aims to discuss these issues. Design/methodology/approach – A personal opinion piece based on learning from the development of principles for workforce integration with social care and health employers. Findings – Integration takes time and there is no quick fix or magic solution, but it can happen. People's behaviour and motivations are complex, confusing and often inconsistent, and mandating service integration will not change the way workers behave. Perhaps it is now time to stop using service integration as a way of avoiding making tough decisions about the more challenging issue of workforce integration and what this means for those with power and control over people's lives. Originality/value – The paper separates integration into service and workforce integration and argues that too much focus is given to the former rather the latter.

management, and its type of production seem important. Among the external ones, the legal environment, the level of technology used, the scarcity (or abundance) of capital, etc.. . . For future research in this area, there remains plenty of work on hand and the firms’ archives have not divulged all of their secrets. The double entry bookkeeping system has been established since the time (14th and 15th century) when it was indispensable to the merchants; the industrial cost accounting system became established at the same time as the Industrial Revolution, the be­ ginning of the 19th century in France. The regulation of account­ ing standards developed gradually with the growing intervention of governments in the capital accumulation process (between the two World Wars). Future research should consider the relation­ ship between the dominating capital accumulation procedures (commercial, industrial or social) and the dominating accounting systems of a period. Perhaps dominating capital accumulation procedures determine the way firms compete, which in turn deter­ mines their need for information, and therefore their accounting system.

2014 ◽  
pp. 268-335
Keyword(s):  
Capital Accumulation ◽  
Industrial Revolution ◽  
Future Research ◽  
Accounting System ◽  
Accumulation Process ◽  
Accounting Systems ◽  
15Th Century ◽  
Cost Accounting System ◽  
Double Entry ◽  
The 19Th Century

scholarly journals Artificial Intelligence Vs Emotional Intelligence

2019 ◽  
Vol 7 (11) ◽  
pp. 11
Author(s):  
Varanasi Satyavan ◽  
University of Jeddah India
Keyword(s):  
Artificial Intelligence ◽  
Emotional Intelligence ◽  
Hong Kong ◽  
Cell Phone ◽  
Contemporary World ◽  
Human Power ◽  
The People ◽  
Power And Control ◽  
And Control ◽  
The Universe

In the present age, the development of PC innovation is arriving at an unconceivable stature. Imperatively it involves the lives of individuals so as to draw in and make them feel insane. Bit by bit, Individuals chooses to remain inactive and begin to rely upon the advantages of innovation. Computerized reasoning, one of the developing advancements, in day today life utilized for the creation of hard product, for example, Cell phone, PCs that comprises of simple to utilize applications, for example, Facebook, errand person and email includes different misleadingly canny highlights which lessens the anxiety of the customer hood and causes them interface, convey and associate at an a lot quicker pace. Oh dear, this assistant has gradually driven the clients into the universe of dependence loaded up with a string of mental and mental obliges. People are the unrivaled predominant formation of the nature which can't be Substituted or imitated. In the contemporary world innovation is in the dismal of its progressions to supplant the humanity. The principal Man-made reasoning humanoid Sophia, made on February 14, 2016 by the Hong Kong based organization Hanson Mechanical autonomy in a turned way could be seen as an up and coming risk to the very presence of humankind. All the invented components are carried to reality with the assistance of the present innovation. Cyberpunk Sci-fi conjectures the advancement of Man-made brainpower to the most extreme level. At one Point it started to overwhelm the people by taking the power and control in its grasp. This Exploration Paper basically examinations the Limit and Intensity of Man-made brainpower over human power and its outcomes.

scholarly journals PRIVATIZATION AND MANAGEMENT ACCOUNTING SYSTEMS CHANGE: THE CASE OF THE 19TH CENTURY SPANISH TOBACCO MONOPOLY

2002 ◽  
Vol 29 (2) ◽  
pp. 31-57 ◽  
Author(s):  
Marta Macías
Keyword(s):  
Private Sector ◽  
The State ◽  
Accounting System ◽  
Accounting Systems ◽  
Explanatory Factors ◽  
Management Accounting Systems ◽  
Double Entry ◽  
The 19Th Century ◽  
Tobacco Monopoly

This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private-sector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting system. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory. It highlights the need to consider the role of the capital structure of the firm and the state as explanatory factors for both the parameters and uses of cost accounting information.

scholarly journals Magic and Witchcraft Implications for Democratization and Poverty-Alleviating Aid in Africa

2022 ◽  
Author(s):  
Dirk Kohnert
Keyword(s):  
Social Stress ◽  
Political System ◽  
Balance Of Power ◽  
Development Cooperation ◽  
Stress And Strain ◽  
Development Projects ◽  
The Poor ◽  
The People ◽  
Power And Control ◽  
And Control

ABSTRACT & RÉSUMÉ & ZUSAMMENFASSUNG: The belief in occult forces is still deeply rooted in many African societies, regardless of education, religion, and social class of the people concerned. According to many Africans its incidence is even increasing due to social stress and strain caused (among others) by the process of modernization. Most often magic and witchcraft accusations work to the disadvantage of the poor and deprived, but under particular circumstances they become a means of the poor in the struggle against oppression by establishing "cults of counterviolence." Magic and witchcraft beliefs have increasingly been instrumentalized for political purposes. Apparently they can be used to support any kind of political system, whether despotic or democratic. The belief in occult forces has serious implications for development cooperation. Development projects, which constitute arenas of strategic groups in their struggle for power and control over project resources, are likely to add further social stress to an already endangered precarious balance of power, causing witchcraft accusations to flourish. In addition, witchcraft accusations may serve as indicators of hidden social conflicts which are difficult to detect by other methods. ----------------------------------------------------------------------------------------------------------------------------------------------------------------- RÉSUMÉ : [ La magie et la sorcellerie : conséquences pour la démocratisation et l'aide à la réduction de la pauvreté en Afrique ] - La croyance en forces occultes est encore profondément enracinée dans des nombreuses sociétés africaines, indépendamment de l'éducation, de la religion et de la classe sociale des personnes concernées. Selon des nombreux Africains, son incidence augmente encore en raison du stress social et de la tension causée (entre autres) par le processus de modernisation. Le plus souvent, les accusations de magie et de sorcellerie font mal aux pauvres et aux personnes défavorisées, mais dans des circonstances particulières, elles deviennent un moyen pour les pauvres dans la lutte contre l'oppression en établissant des « cultes de contre-violence ». Les croyances magiques et sorcelleries ont de plus en plus été instrumentées à des fins politiques. Apparemment, ils peuvent être utilisés pour soutenir tout type de système politique, qu'il soit despotique ou démocratique. La croyance en forces occultes a de sérieuses implications pour la coopération au développement. Les projets de développement, qui constituent des arènes de groupes stratégiques dans leur lutte pour le pouvoir et le contrôle sur les ressources du projet, sont susceptibles d'ajouter un stress social supplémentaire à un équilibre de pouvoir précaire déjà menacé, ce qui entraînera des accusations de sorcellerie. En outre, les accusations de sorcellerie peuvent servir d'indicateur de conflits sociaux cachés qui sont difficiles à détecter par d'autres méthodes. ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ZUSAMMENFASSUNG: [Magie und Hexerei: Implikationen für Demokratisierung und armuts-lindernde Entwicklungshilfe in Afrika] - Der Glaube an okkulte Mächte ist immer noch fest verankert in vielen afrikanischen Gesellschaften, unabhängig von Ausbildung, Religion und sozialer Klasse der betroffenen Menschen. Viele Afrikaner glauben sogar, dass Hexerei weiter zunimmt durch die wachsenden gesellschaftlichen Gegensätze im Rahmen der Modernisierung. In der Regel wirken Hexenanschuldigungen zum Nachteil der Armen und Entrechteten. Aber unter bestimmten Umständen können sie durch die Etablierung von ‚Kulten der Gegengewalt‘ auch zum Mittel der Armen in ihrem Kampf gegen Unterdrückung werden. Der Glaube an Magie und Hexerei wird in Afrika zunehmend für politische Zwecke instrumentalisiert. Augenscheinlich kann er zur Unterstützung jeglicher politischer Systeme, ob despotisch oder demokratisch, genutzt werden. Aus dem Glauben an okkulte Mächte ergeben sich gravierende Implikationen für die Entwicklungszusammenarbeit. Entwicklungsprojekt, die auf lokaler Ebene Schauplatz strategischer Gruppen in ihrer Auseinandersetzung um Macht und Kontrolle über Projektmittel bilden, sind dazu angetan, weiteren sozialen Stress zum ohnehin schon prekären Machtgleichgewicht hinzuzufügen, und heizen Hexenanschuldigungen damit an. Davon abgesehen, können Hexenanschuldigungen als Indikator für versteckte soziale Konflikte dienen, die durch andere Methoden der Entwicklungszusammenarbeit kaum aufzudecken sind.

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