A kettős könyvvitel bölcsőjénél
The study’s aim is to take a look into the past, to present Luca Pacioli, the father of double-entry bookkeeping, who was active at the borders of Europe-Between, and his additions to the birth and spreading of modern accounting’s concept. Of course it is not evident to eve...
Elmentve itt :
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| Dokumentumtípus: | Cikk |
| Megjelent: |
2016
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| Sorozat: | Köztes-Európa : társadalomtudományi folyóirat
8 No. 1-2 |
| Kulcsszavak: | Könyvvitel - vállalati |
| Online Access: | http://acta.bibl.u-szeged.hu/48069 |
| Tartalmi kivonat: | The study’s aim is to take a look into the past, to present Luca Pacioli, the father of double-entry bookkeeping, who was active at the borders of Europe-Between, and his additions to the birth and spreading of modern accounting’s concept. Of course it is not evident to everybody why the double-entry bookkeeping is the method used in business nowadays, so briefly we will have a look at what role the double-entry bookkeeping has in capitalistic business. We consider Pacioli as an important person, so we also made a research on his life and biography, which was also brief and not complete. A whole chapter is to be dedicated to the question: Is he really to be considered as the father of double-entry bookkeeping, or should we see someone else as the founder? It is also important to answer the question, why in Italy, why at that time and why Pacioli spread the new bookkeeping concept, and also the question, why his book “Summa de arithmetica” was the adequate literature to spread the concept. |
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| Terjedelem/Fizikai jellemzők: | 111-124 |
| ISSN: | 2064-437X |