دانلود مقاله انگلیسی رایگان:زمان، مکان و حسابداری در صومعه نونانتولا (1350-1449) - 2021
بلافاصله پس از پرداخت دانلود کنید
دانلود مقاله انگلیسی حسابداری و حسابرسی رایگان
  • Time, space and accounting at Nonantola Abbey (1350-1449) Time, space and accounting at Nonantola Abbey (1350-1449)
    Time, space and accounting at Nonantola Abbey (1350-1449)

    سال انتشار:

    2021


    عنوان انگلیسی مقاله:

    Time, space and accounting at Nonantola Abbey (1350-1449)


    ترجمه فارسی عنوان مقاله:

    زمان، مکان و حسابداری در صومعه نونانتولا (1350-1449)


    منبع:

    ScienceDirect- Elsevier- The British Accounting Review, 53 (2021) 100882: doi:10:1016/j:bar:2020:100882


    نویسنده:

    Michele Bigoni


    چکیده انگلیسی:

    Accounting historians have provided several accounts of monastic life and accountings role in it, considering important settings such as Montecassino and San Pietro abbeys in Italy and Durham Cathedral Priory in England. Research has shown how their governance arrangements and common values enabled the Benedictines to manage their monasteries in an efficient manner which was essential in tackling the misappropriation of resources by organisational actors, including abbots. Other studies have shed light on the use of practical and effective accounting practices by the Benedictines to manage their considerable wealth and pursue their spiritual and temporal goals. Nevertheless, this body of literature is yet to explicitly consider the dimensions of time and space and their relationship with accounting practices. This study begins to address this oversight by analysing the surviving accounting records of the Benedictine abbey of Nonantola in northern Italy from 1350 to 1449. In the accounting books of Nonantola Abbey linear and cyclical conceptions of time coexisted and had an impact on the way in which transactions were reflected in the accounts. At the same time, the abbey was at the centre of a complex network of accountabilities which included lay accountants, farmers and the lessees of the abbeys properties. The main characteristic of this system was not the accuracy of the records in detailing the assets, liabilities, expenses and revenue of the abbey but the maintenance of a control system to administer an extensive agricultural network and the identification of the relationships between the abbey and the stakeholders inhabiting its space.
    keywords: بنیاد | زمان | فضا | حسابداری | ابی | Benedictine | Time | Space | Accounting | Abbey


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 19
    حجم فایل: 1415 کیلوبایت

    قیمت: رایگان


    توضیحات اضافی:




اگر این مقاله را پسندیدید آن را در شبکه های اجتماعی به اشتراک بگذارید (برای به اشتراک گذاری بر روی ایکن های زیر کلیک کنید)

تعداد نظرات : 0

الزامی
الزامی
الزامی
rss مقالات ترجمه شده rss مقالات انگلیسی rss کتاب های انگلیسی rss مقالات آموزشی
logo-samandehi