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

LinkedIn
WhatsApp
Email
Twitter

Related Posts

Article 3, Volume 9 Issue 1

Bibliometric Analysis of Accounting Fraud and Earnings Management During the period 2012-2022 Author Pilar Lloret – (University of Vic-Universitat Central de Catalunya) Núria Arimany – (University of Vic-Universitat Central de Catalunya) DOI: 10.26595/eamr.2014.9.1.3 Download PDF View HTML Received May 23, 2022; accepted September 30, 2022. Abstract English This study performs a bibliometric analysis of articles on accounting

Read More »

Article 2, Volume 9 Issue 1

Why is it worth studying economics? A course proposal for non-economics students Author Jasmina Berbegal-Mirabent – (Universitat Politècnica de Catalunya) David Carpi – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.2 Download PDF View HTML Received August 10, 2022; accepted January 16, 2023. Abstract English At an early life stage, students must choose a degree, a crucial decision

Read More »

Article 1, Volume 9 Issue 1

A two-way satisfaction model for sharing economy Author Alejandra Cueva – (Universitat Internacional de Catalunya) Anna Akhmedova- (Universitat Internacional de Catalunya) Frederic Marimon- (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.9.1.1 Download PDF View HTML Received August 31, 2022; accepted January 30, 2023. Abstract English Customer satisfaction has been gaining the attention of researchers hoping to develop a model that

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