| Autor: |
Libero Mario Mari, Francesca Picciaia |
| Jazyk: |
German<br />English<br />Spanish; Castilian<br />French<br />Italian<br />Portuguese |
| Rok vydání: |
2014 |
| Předmět: |
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| Zdroj: |
De Computis, Vol 11, Iss 21, Pp 49-72 (2014) |
| Druh dokumentu: |
article |
| ISSN: |
1886-1881 |
| DOI: |
10.26784/issn.1886-1881.v11i21.38 |
| Popis: |
The “Opera del Duomo” is the institution, still in existence, which was responsible for the construction of the cathedral in Orvieto. Over the centuries there have been many changes to its structure, in part due to continual conflict between the public administration and religious organizations. In accordance with the interpretation of the development of accounting as a result of its historical context, and, in particular, its organizational structure, this paper aims, through an analysis of the accounting registers and books of the Opera, to investigate “if” and “when” it is possible to observe the introduction of the double-entry bookkeeping method, and its role and function in the Opera’s structure. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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