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

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

Palabras clave

  • Contabilidad
  • Contabilidad de doble entrada
  • Contabilidad Internacional
  • Tecnología contable

Share this article

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

Related Posts

Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them? Author Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism) DOI: 10.26595/eamr.2014.6.2.4 Download PDF View HTML Received April 1, 2020; accepted May 6, 2020. Abstract English In the last few decades, there

Read More »

Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan Author   Enriqueta Mancilla-Redón – (Universidad La Salle México) Carmen Lozano Arizmendi – (Universidad La Salle México) DOI: 10.26595/eamr.2014.6.2.3 Download PDF View HTML Received February 17, 2020; accepted May 22, 2020. Abstract English The individual account pension system established by the Social Security Act 1997 shows that the

Read More »

Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools Author Llorenç Bagur-Femenías – (UPF Barcelona School of Management) Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF) Josep Llach – (Universitat de Girona) DOI: 10.26595/eamr.2014.6.2.2 Download PDF View HTML Received April 25, 2020; accepted May 6, 2020. Abstract English This paper

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