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

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  • Mattessich, Richard

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.

Suggested Citation

  • Mattessich, Richard, 2005. "A concise history of analytical accounting: examining the use of mathematical notions in our discipline," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 2, pages 123-153, June.
    • Handle: RePEc:dec:articl:2004-09:123-153
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    File URL: http://www.decomputis.org/dc/articulos_doctrinales/mattessich2.pdf
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    Cited by:

    1. Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Finding," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
    2. Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "Le contrôle de gestion comme savoir légitime. Étude sur la fabrique d'un mythe rationnel," Post-Print halshs-00677927, HAL.

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