First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the
five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica …

Dentro dum programa de estudo de Teoria da Contabilidade, os apontamentos têm por
objectivo referenciar o longo período, cerca de trezentos e cinquenta anos, de quase …

This article seeks to portray Grigore Trancu-Iasi (1874–1940) as a versatile figure in
academic, professional and political fields. It shows the fundamental role played by Trancu …

This book, first published in 1997, analyses the development of Dutch financial reporting. A
process of change in international financial reporting began in the early 1960s, and this …

It is well known that no equivalent of the German. Betriebswirtschaftslehre (business
economics) developed in Britain. British economists were relatively uninterested in the …

In the Netherlands, the standard form of the opinion paragraph of the auditor's report refers
to the financial statements giving a getrouw beeld, a phrase which in its literal meaning and …

This paper provides insight into the life of Nikolay Blatov, a Russian professor of accounting
who was active in the early 20th century. However, this is not a biographical study in the …

Henry Rand Hatfield, the subject of an excellent recent biography by Steven Zeff, was one of
the pioneers of US academic accounting. Remembered today mainly for his magnificent …

This paper reviews the first phase of the history of the Union Européenne des Experts
Comptables Economiques et Financiers (UEC) from its formation in 1951 to 1963. In 1963 …

Dit artikel bespreekt hoe in het MAB in de afgelopen jaar 100 jaar geschreven is over het
winstbegrip. Het artikel laat zien hoe de bijdragen over dit onderwerp aanvankelijk sterk …