Written by Marc Oliveras

Article 1, Volume 1 Issue 2:

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

Christopher Nobes

DOI: 10.26595/eamr.2014.1.2.1

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.

Keywords


  • Accounting
  • Double-entry Bookkeeping
  • International Accounting
  • Accounting technology

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