比萨弗朗切斯科-达蒂尼合伙企业会计做法的特殊性

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-12-01 DOI:10.2308/aahj-2021-024

M. Kuter, Charles Richard Baker, M. Gurskaya, R. Sagitova

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引用次数: 0

摘要

本研究探讨了 14 世纪晚期比萨的达蒂尼合伙企业如何使用簿记来确定财务结果。它强调了中世纪合伙企业的会计程序与中世纪单个企业的会计程序之间的差异，以及随着时间推移的差异。在前人研究的基础上，通过对档案文件的分析以及对账目和账簿之间信息流模型的构建，揭示了该公司记账程序的细节以及 1394 年合伙企业财务结果计算的全貌。研究发现，由于合伙企业需要确定利润，因此改变了存货的记账方法，从而提高了在确定经营成果和总体财务成果过程中使用的信息质量。JEL 分类：M41; N83.

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa

This study examines how bookkeeping was used to determine the financial results of the Datini Partnership in Pisa in the late 14th century. It highlights the difference between accounting procedures in a medieval partnership and accounting procedures in individual medieval enterprises and over time. Building upon previous studies, the analysis of archival documents and the construction of a model of the flow of information between accounts and account books reveals the details of the bookkeeping procedures in the firm and a complete picture of the calculation of the financial result of the partnership in 1394. The study found that the need for the partnership to identify profits resulted in a change in the bookkeeping method for inventory that improved the information quality when used in the process of identifying operating results and the overall financial result. JEL Classifications: M41; N83.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.