Article 1, Volume 1 Issue 2:

The international transfer of technology: Examples from the development of accounting

Author

Christopher Nobes – (Royal Holloway, University of London)

Received December 30, 2014; accepted February 11, 2015.

Abstract

This paper examines the international transfer of accounting technology, using seven examples in chronological order. These include double-entry bookkeeping, the true and fair view requirement, and the second income statement. Some overarching features of these transfers are noted. Inventions respond to commercial need, particularly increasing complexity. They therefore spread slowly if complexity spreads slowly. Common culture and language can speed up transfers but are not the major drivers. Political and legal intervention spreads technology, but sometimes inappropriately.

Este documento examina la transferencia internacional de tecnología contable, utilizando siete ejemplos en orden cronológico. Estos incluyen la contabilidad de doble entrada, el requisito de visión verdadera y justa y el segundo estado de resultados. Se observan algunas características generales de estas transferencias. Las invenciones responden a la necesidad comercial, particularmente aumentando la complejidad. Por lo tanto, se propagan lentamente si la complejidad se extiende lentamente. La cultura y el lenguaje comunes pueden acelerar las transferencias, pero no son los principales impulsores. La intervención política y legal difunde la tecnología, pero a veces de manera inapropiada.

Citation

Nobes, C. W. (2015). The international transfer of technology: examples from the development of accounting. European Accounting and Management Review2(1).

Figures

Keywords

Palabras clave

Share this article

Share on linkedin
LinkedIn
Share on whatsapp
WhatsApp
Share on email
Email
Share on twitter
Twitter

Related Posts

Article 5, Volume 7 Issue 1

The Role of Awareness, Learning and Knowledge in Entrepreneurial and Firm Leadership Processes Author Neus Vila Brunet – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.7.1.5 Download PDF View HTML Received October 2, 2020; accepted December 9, 2020. Abstract English Scholars in recent years have urged researchers to shift from their traditional focus on specific characteristics of

Read More »

Article 4, Volume 7 Issue 1

Does an internship in Business Administration enhance professional competences? Author Ramon Bastida – (UPF Barcelona School of Management) Frederic Marimon – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.7.1.4 Download PDF View HTML Received April 26, 2020; accepted June 5, 2020. Abstract English The aim of this study was twofold. First, we want to determine which competences

Read More »

Article 3, Volume 7 Issue 1

Open Innovation in Times of Covid-19: The case of Project OxyGEN Author Giovanna Lara Burbano – (University of Girona) DOI: 10.26595/eamr.2014.7.1.3 Download PDF View HTML Received October 8, 2020; accepted December 9, 2020. Abstract English In the face of the health crisis unleashed by Covid-19, experts worldwide took on the challenge of designing a low-cost

Read More »

Uso de cookies

Este sitio web utiliza cookies para que usted tenga la mejor experiencia de usuario. Si continúa navegando está dando su consentimiento para la aceptación de las mencionadas cookies y la aceptación de nuestra política de cookies, pinche el enlace para mayor información.plugin cookies

ACEPTAR
Aviso de cookies