Mathematization of the theory and methodology of accounting in the first half of the twentieth century

被引：0

作者：

Kolchugin, S., V ^{[1
]}

机构：

[1] Novosibirsk State Univ Econ & Management, Novosibirsk, Russia

来源：

PROCEEDINGS OF THE 1ST INTERNATIONAL SCIENTIFIC CONFERENCE MODERN MANAGEMENT TRENDS AND THE DIGITAL ECONOMY: FROM REGIONAL DEVELOPMENT TO GLOBAL ECONOMIC GROWTH (MTDE 2019) | 2019年 / 81卷

关键词：

accounting theory; accounting methodology; accounting history; mathematical method; axiomatic theory; formalization;

D O I：

暂无

中图分类号：

F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];

学科分类号：

0201 ; 020105 ; 03 ; 0303 ;

摘要：

This article examines the historical attempts to apply mathematical methods in the theory and methodology of accounting from the beginning of accounting as a practical activity until the first half of the twentieth century. The article analyzes the evolution of accounting from the component of the mathematical discipline to an independent scientific discipline, applying the mathematical apparatus. Mathematization of the theory and methodology of accounting in pre-revolutionary Russia, conducted by such scientists as N. Popov and A. Rudanovsky is observed separately.

引用

页码：735 / 739

页数：5

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