‘American Bookkeeping’ in the late-nineteenth and early-twentieth centuries which was not American

IF 0.8 Q4 BUSINESS Accounting History Review Pub Date : 2024-08-06 DOI:10.1080/21552851.2024.2382712
Sebastian Hoffmann, Stephen A. Zeff
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Abstract

This article conducts a study of the circumstances surrounding an ‘invention’ by Edmond Degrange père in 1804 which was said to be ‘American’. Degrange sought to simplify double-entry bookkeeping b...
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十九世纪末二十世纪初非美国式的 "美国簿记
本文研究了埃德蒙-德格朗日(Edmond Degrange père)在 1804 年的一项据说是 "美国式 "的 "发明 "的相关情况。德格朗日试图通过简化复式记账法来...
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来源期刊
CiteScore
1.20
自引率
16.70%
发文量
9
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