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The problem of this investigation is that of determining how double entry bookkeeping originated and evolved during the thirteenth, fourteenth and fifteenth century in mediaeval Italy and its influence on capital formation. The methodology of this study included the use of both primary and secondary sources of information. Great reliance was placed upon a direct examination of original documents found mainly in the State Archives of Genoa, Florence, Milan and Venice. Because this is basically a historical research, particular emphasis was given to the study and criticism of economic, political and religious conditions that most likely had a considerable influence on the creation and evolution of bookkeeping techniques and methods.

The first chapter specifies accounting at the very outset, principal terms and factors relating to book-keeping methods, basics requirements for individual accounting forms, data creation, their development, techniques of accountings recordings in all their forms - without using writing, with using writing up to letterpress. Chapter two describes beginning of ancients nations, accounting development and expansion (Babylonit, Egypt, Crete, Izrael, Arabic nations, Phoenician nation, India. Characterization of development in old Greece and Rome includes separate chapters. The third chapter analyzes double-entry accounting development in Europe. Italian book-keeping and books of accounts have here a pivotal part. Particular subchapters are focused on advanced italian book-keepings forms in Germany, England and France. Chapter four solves computers issue in general and identifies instruments envelope from abakus till mechanical machines. Subsequent subchapter describes particular sorts of data carriers. Chapter five describes computers in individual generations -- their technical and technological parameters. Chapter six analyzes PC utilization for, impacts of using information and communication technologies in accounting. Is divided into two parts -- mechanization and automatization.. In the first part "Mechanization" are described individual machines, which were used. In the second part "Automatization" are described two basic data processing acesses. The last chapter describes demanding procees of selection of the right accounting software and determines individual selection criterions.

This thesis is historical in nature. It adopts a methodology that has recently taken the study of accounting history into the arena of the social; leaving behind tradi- tional notions of accounting as being only what accountants do. The focus of the study is on the annual reporting of activity, in terms of both its nancial and phys- ical dimensions, in the history of the British voluntary hospital movement. The study is highly contextualised. By adopting this approach it has been possible to show how accounting reports initially enabled the managers of medical institutions to reverse the focus of accountability onto those charitable individuals that were providing the funding for the hospitals. This greatly strengthened the fundrais- ing capacity of the hospital, while simultaneously de ecting attention away from the e cacy of the institution itself. Later, however, it is shown that after various abortive or only partially successful attempts, it was possible, through the medium of a uniform accounting system, to return the focus of accountability back onto the management of the hospitals. It is important to note that the success of this movement was contingent less on the quality or viability of the accounting system than the legitimacy of the organisation that published its results. Until this legit- imacy was established in the minds of the users of the accounts the e ects of the accounting was severely limited. Once it was rmly established the accounts be- came a powerful knowledge technology that enabled a substantial degree of control to be exercised over hospitals, such that a `quasi-system' of hospitals was created.

"It is the object of this paper to sketch relatively briefly the evolution of accounting from obscure early beginnings to the position of importance and prestige which it holds today. This paper will also investigate the status of the profession today; the form of organized cooperation; the varying yet similar state laws; the high educational requirements; the type of state examinations; the high code of ethics; and the publications showing the subjects of current interest and sometimes of controversies at present"--Foreword. / Typescript. / "May, 1956." / "Submitted to the Graduate Council of Florida State University in partial fulfillment of the requirements for the degree of Master of Science." / Advisor: Luella Richey, Professor Directing Paper. / Includes bibliographical references (leaves 50-51).

As the dust of the Second World War began to settle, that which began life in the U.S. as an experimental space in early twentieth century firms became a knowable object of intervention for economics and accountancy alike. Jumpstarted by the war, research and development, or RandD, was pulled into the experimental forays of a new generation of experts, including macroeconomic growth theorists. By explaining growth outputs in terms of RandD inputs, postwar macroeconomists failed to learn the lesson that was so hard won by accountants, namely: that it is the very uncertainty of outcomes which makes experimental inquiry so valuable to society and yet so untenable as capital. / Doctor of Philosophy / Over the course of the twentieth century, American "research and development" evolved from an experimental space within a handful of early twentieth century firms, into "RandD"—a knowable object of intervention for experts and regulators alike. Tracing this shift through the lens of accounting history, this dissertation draws out the debates involving RandD accounting which ultimately settled on the treatment of RandD as an ordinary and necessary business expense. Federal laws and regulations, however, continue to treat RandD as if it were a capital investment like any other. The implications of treating RandD as capital are discussed.

La ligne de Petite Ceinture de Paris est un ancien chemin de fer à double voie de 32 kilomètres de longueur (hors raccordements) qui faisait le tour de Paris à l’intérieur des boulevards des Maréchaux. Ouverte par tronçons de 1852 à 1869, elle est d’abord exclusivement consacrée au trafic de marchandises avant d’être ouverte au trafic de voyageurs, à l’exception de la ligne d’Auteuil, à l’inverse directement ouverte aux voyageurs en 1854 et seulement en 1867 pour les marchandises. Désertée par les Parisiens en raison de la concurrence croissante du métropolitain à partir de 1900, la ligne est, pour l’essentiel de son parcours, fermée au trafic de voyageurs le dimanche 22 juillet 1934, hormis la ligne d’Auteuil, restée ouverte jusqu’en 1985. Le trafic de marchandises a également disparu depuis le début des années 1990, et la ligne est aujourd’hui en grande partie abandonnée et amputée d’une partie de sa longueur. Une portion de la ligne d’Auteuil a toutefois été intégrée en 1988 à la ligne C du RER. De nombreuses gares ont été détruites dont Montsouris. La gare de Passy a été conservée en étant transformée en restaurant. Des gares ont été converties comme la gare de Charonne. Restée à l’abandon depuis 1993, la Petite Ceinture a fait l’objet d’une première phase de concertation en 2013 afin d’en esquisser l’avenir. Notre travail de recherche s’inscrit au coeur de ce débat du devenir de la Petite Ceinture de Paris. Il vise à démontrer l’importance de cette emprise ferroviaire depuis sa création en 1852 jusqu’à sa fermeture en 1934 pour le service de voyageurs. Nous proposons une analyse comparative de la situation de la gestion comptable et financière depuis 1854 à 1934 pour déterminer les différents résultats d’exploitation réalisés afin d’évaluer la performance financière de la ligne. Notre démarche consiste à comprendre pourquoi des hommes intelligents, en possession de tous leurs moyens, ont-ils pu prendre la décision d’interrompre volontairement l’activité de la ligne Petite Ceinture. Quels sont les conséquences de la mise en jachère de très long terme de cette plate-forme ferroviaire ? Quels sont les manques à gagner de cette mise en sommeil ? Peu de recherches se sont basées sur cette démarche, et notre travail de recherche était d’étudier les différentes approches de la décision fondées sur les théories de la décision rationnelle de Simon, de Cyert et de March et sur les théories de la décision absurde de Christian Morel. Après confrontation de ces différentes approches, nous avons tiré comme résultat pour échapper à la non décision, l’application de la théorie de la métarègle de la fiabilité. / The Line Little Belt is a former Paris railway line double track 32 kilometers in length (excluding connections) who went around Paris within the boulevards of the Marshals. Opened by sections 1852 to 1869, it is first devoted exclusively to freight traffic before being opened for passenger traffic, with the exception of the Auteuil line, unlike directly open to travelers in 1854 and only in 1867 for goods. Deserted by Parisians because of growing competition from the Metropolitan in 1900, the line is, for most of his career, closed to passenger traffic Sunday, July 22, 1934, except the Auteuil line remained open until in 1985. Freight traffic has disappeared since the early 1990s, and the line is now largely abandoned and missing a portion of its length. A portion of the Auteuil line, however, was built in 1988 to the RER C line. Many stations were destroyed including Montsouris. Passy Station has been preserved by being converted into a restaurant. Stations were converted as station Charonne. Remained abandoned since 1993, the Little Belt has been the subject of a first phase of consultation in 2013 in order to sketch the future. Our research is at the heart of the debate about the future of the Little Belt Paris. It aims to demonstrate the importance of the railway line since its inception in 1852 until it closed in 1934 for passenger service. We provide a comparative analysis of the situation of the accounting and financial management from 1854 to 1934 to determine the different results of operations conducted to evaluate the financial performance of the line. Our approach is to understand why intelligent men, in possession of all their resources, they have taken the decision to voluntarily stop the activity of theLittle Belt line. What are the consequences of setting aside of the very long term of this railway platform? What are theshortfalls of this Sleep? Little research has been based on this approach, and our research was to study the differentapproaches to the decision based on the theories of rational decision of Simon of Cyert and March and the absurd theories of decision Christian More l . After comparison of these different approaches, we have learned as a result to escape the non-decision, applying the theory of meta-rule of the reliability.

La ligne de Petite Ceinture de Paris est un ancien chemin de fer à double voie de 32 kilomètres de longueur (hors raccordements) qui faisait le tour de Paris à l’intérieur des boulevards des Maréchaux. Ouverte par tronçons de 1852 à 1869, elle est d’abord exclusivement consacrée au trafic de marchandises avant d’être ouverte au trafic de voyageurs, à l’exception de la ligne d’Auteuil, à l’inverse directement ouverte aux voyageurs en 1854 et seulement en 1867 pour les marchandises. Désertée par les Parisiens en raison de la concurrence croissante du métropolitain à partir de 1900, la ligne est, pour l’essentiel de son parcours, fermée au trafic de voyageurs le dimanche 22 juillet 1934, hormis la ligne d’Auteuil, restée ouverte jusqu’en 1985. Le trafic de marchandises a également disparu depuis le début des années 1990, et la ligne est aujourd’hui en grande partie abandonnée et amputée d’une partie de sa longueur. Une portion de la ligne d’Auteuil a toutefois été intégrée en 1988 à la ligne C du RER. De nombreuses gares ont été détruites dont Montsouris. La gare de Passy a été conservée en étant transformée en restaurant. Des gares ont été converties comme la gare de Charonne. Restée à l’abandon depuis 1993, la Petite Ceinture a fait l’objet d’une première phase de concertation en 2013 afin d’en esquisser l’avenir. Notre travail de recherche s’inscrit au coeur de ce débat du devenir de la Petite Ceinture de Paris. Il vise à démontrer l’importance de cette emprise ferroviaire depuis sa création en 1852 jusqu’à sa fermeture en 1934 pour le service de voyageurs. Nous proposons une analyse comparative de la situation de la gestion comptable et financière depuis 1854 à 1934 pour déterminer les différents résultats d’exploitation réalisés afin d’évaluer la performance financière de la ligne. Notre démarche consiste à comprendre pourquoi des hommes intelligents, en possession de tous leurs moyens, ont-ils pu prendre la décision d’interrompre volontairement l’activité de la ligne Petite Ceinture. Quels sont les conséquences de la mise en jachère de très long terme de cette plate-forme ferroviaire ? Quels sont les manques à gagner de cette mise en sommeil ? Peu de recherches se sont basées sur cette démarche, et notre travail de recherche était d’étudier les différentes approches de la décision fondées sur les théories de la décision rationnelle de Simon, de Cyert et de March et sur les théories de la décision absurde de Christian Morel. Après confrontation de ces différentes approches, nous avons tiré comme résultat pour échapper à la non décision, l’application de la théorie de la métarègle de la fiabilité. / The Line Little Belt is a former Paris railway line double track 32 kilometers in length (excluding connections) who went around Paris within the boulevards of the Marshals. Opened by sections 1852 to 1869, it is first devoted exclusively to freight traffic before being opened for passenger traffic, with the exception of the Auteuil line, unlike directly open to travelers in 1854 and only in 1867 for goods. Deserted by Parisians because of growing competition from the Metropolitan in 1900, the line is, for most of his career, closed to passenger traffic Sunday, July 22, 1934, except the Auteuil line remained open until in 1985. Freight traffic has disappeared since the early 1990s, and the line is now largely abandoned and missing a portion of its length. A portion of the Auteuil line, however, was built in 1988 to the RER C line. Many stations were destroyed including Montsouris. Passy Station has been preserved by being converted into a restaurant. Stations were converted as station Charonne. Remained abandoned since 1993, the Little Belt has been the subject of a first phase of consultation in 2013 in order to sketch the future. Our research is at the heart of the debate about the future of the Little Belt Paris. It aims to demonstrate the importance of the railway line since its inception in 1852 until it closed in 1934 for passenger service. We provide a comparative analysis of the situation of the accounting and financial management from 1854 to 1934 to determine the different results of operations conducted to evaluate the financial performance of the line. Our approach is to understand why intelligent men, in possession of all their resources, they have taken the decision to voluntarily stop the activity of theLittle Belt line. What are the consequences of setting aside of the very long term of this railway platform? What are theshortfalls of this Sleep? Little research has been based on this approach, and our research was to study the differentapproaches to the decision based on the theories of rational decision of Simon of Cyert and March and the absurd theories of decision Christian More l . After comparison of these different approaches, we have learned as a result to escape the non-decision, applying the theory of meta-rule of the reliability.

A inclusão de História da Contabilidade na formação do contador é frequentemente ignorada nos cursos superiores de Ciências Contábeis, dado seu viés tecnicista, o que contribui para que tal profissional seja visto como um mero técnico, em vez de um indutor de mudança social. Essa pesquisa visou favorecer a disseminação de conhecimentos relacionados à História da Contabilidade, a fim de fornecer subsídios para a reflexão sobre o mito da neutralidade contábil. Para tanto, desenvolvemos o jogo digital Deborah Game, que foi integrado ao curso de História da Contabilidade, disponibilizado em duas plataformas online (Coursera e Moodle), utilizado como tratamento experimental em três turmas durante o ano de 2015. Os participantes responderam a um pré e a um pós-teste, por meio dos quais verificamos que a aprendizagem de aspectos históricos da Contabilidade afeta o posicionamento do indivíduo com relação ao mito da neutralidade da Contabilidade. Assim, fornecemos subsídio para a recomendação de eliminação do mito da neutralidade na Estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro e equivalente internacional, Conceptual Framework for Financial Reporting. / Accountants not rarely are seen as mere technical professionals rather than as social changers. This stereotype tends to be reinforced since colleges usually ignore Accounting History as a component in their Accounting courses. We aimed to disseminate Accounting History content in order to provoke critical reflection on the accounting neutrality myth. So, we have developed Deborah Game, a serious game which was part of the Accounting History course on Coursera and Moodle online platforms, used as experimental treatment in three groups in 2015. Participants have answered a pre and post-test which enabled us to check that learning historical aspects of Accounting impacts subject positioning regarding accounting neutrality myth. Thus, we provide subsidies to recommend eliminating the statement that accounting information is neutral from the Conceptual Framework for Financial Reporting and its Brazilian correspondent norm.