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A French connection; paths to a `new system of accounting for the Royal Navy in 1832
یک اتصال فرانسوی؛مسیرها به یک سیستم جدید حسابداری برای نیروی دریایی سلطنتی در سال 1832-2021 This study contextualises the official introduction of double entry bookkeeping in the
Royal Navy, in 1832. The objective is to consider how accounting developed and changed
through the competing logics of path dependent processes and to provide insights and
explanations of those accounting changes in the Royal Navy. An innovative theoretical
framework combines the longer-term lens of historical institutionalism with the roles of
key actors to investigate change, logic and meaning of accounting in the Royal Navy in the
context of financial reforms resulting from governmental investigations. The study is
intended to make a contribution to accounting history and theory by means of this
extension of historical institutionalism, exploring the options available and the paths taken
at critical junctures, as the result of key players and their influence on the practices
developed. The study identifies the paths available to the Royal Navy in the adoption of this
‘new system’ of accounting. The paper contributes to the literature on accounting development and change, on military accounting history and on the political nature of accounting in exploring the influences for change.
keywords: حسابداری | دو ورودی | نهادیگرایی تاریخی | جهات انتقادی | بازیگران | نیروی دریایی سلطنتی | Accounting | Double-entry | Historical institutionalism | Critical junctures | Actors | Royal navy |
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