PawełCiompa的计量记账理论

IF 1.7 Q3 BUSINESS, FINANCE

Accounting History Pub Date : 2022-05-15 DOI:10.1177/10323732221088336

Sławomir Sojak

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引用次数: 3

摘要

本研究旨在介绍PawełCiompa（1867–1913）的记账计量经济学理论，该理论与加利西亚的银行业和职业教育有关，加利西亚是奥地利因瓜分波兰而夺取的领土。Ciompa在《Zarys ekonometryi teorya bucharterii》（计量经济学和记账理论大纲）一书中用波兰语介绍了他的记账理论，在《Grundrise einer Oeconometrie und die auf Nationalökonomie aufgebaute Natürliche Theorie der Buchhaltung》（基于经济学的计量经济学和自然记账理论发展大纲）一文中用德语介绍了他的簿记理论。两者均于1910年在利沃夫出版。这些著作中提出的概念构成了描述经济现象的原始计量经济学和几何方法。尽管它没有找到很多追随者，但它具有说教的价值，会计历史学家发现很难将其明确地放在十九世纪和二十世纪之交的研究趋势中。

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Paweł Ciompa's econometric theory of bookkeeping

This study aims to present Paweł Ciompa’s (1867–1913) econometric theory of bookkeeping, associated with the banking sector and vocational education in Galicia, a territory seized by Austria as a result of the partition of Poland. Ciompa presented his theory of bookkeeping in Polish in the work Zarys ekonometryi i teorya buchalterii [An outline of econometrics and the theory of bookkeeping] and in German in Grundrisse einer Oeconometrie und die auf Nationalökonomie aufgebaute Natürliche Theorie der Buchhaltung [An outline of econometrics and the development of a natural theory of bookkeeping based on economics]. Both were published in Lviv in 1910. The concept presented in these works constitutes an original econometric and geometric approach to the description of economic phenomena. It has a didactic value despite the fact that it has not found many followers, and accounting historians find it difficult to place it unambiguously in the research trends of the turn of the nineteenth and twentieth centuries.

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来源期刊

Accounting History BUSINESS, FINANCE-

CiteScore

2.20

自引率

20.00%

发文量

期刊介绍： Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.