Skip navigation

putin IS MURDERER

Please use this identifier to cite or link to this item: https://ena.lpnu.ua/handle/ntb/31867
Title: Methodical bases of fundamental works on accounting by L. Pacholi and Ja. Ympyn: comparative aspect
Authors: Lemishovska, O.
Bibliographic description (Ukraine): Lemishovska O. Methodical bases of fundamental works on accounting by L. Pacholi and Ja. Ympyn: comparative aspect / O. S. Lemishovska // Economics, Entrepreneurship, Management. – 2015. – Volume 2, number 2. – P. 27–32. – Bibliography: 8 titles.
Issue Date: 2015
Publisher: Publishing House of Lviv Polytechnic National University
Keywords: history of the accounting
development of the accounting
accounting literature
Abstract: There are analyzed the conceptual and methodical principles of accounting described in the fundamental accounting literature in general and there is made the direct comparison of methodical arsenals in works of L. Pacholi and Ja. Ympyn. The relationships between these works on accounting are defined and the the major provisions described in them are compared. In any sphere of activity, there always exists the first (basic, fundamental) published work, which represents the scientific and applied nature of a certain subject area of knowledge. It is considered that in the sphere of accounting such work is the development related to the organization of accounting by L. Pacholi presented in his book “Treatise on Accounts and Records”. The book of L. Pacholi contained rather exhaustive description of all ways of accounting of all kinds of trade operations, which caused its impact on the results of scientific work of many authors in the sphere of accounting and bookkeeping. Almost all adherers to the compliance with the methodological principles and organization of accounting provided in the work of L. Pacholi, saw his main achievements in the detailed compilation of the accounting practice of that period, which he formulated in 17 basic rules of accounting. According to the research of C. Keil, Italian authors of works on bookkeeping to the middle of the 17th century were completely under the influence of L. Pacholi’s works [1, p. 52], remaining on the position of personification. Thus, it is considered that contribution of these authors was generally connected with specification and development of separate provisions of L. Pacholi. In general, in the area of historical research into formation and development of accounting there are provided many arguments on the fact that at that time there were many research and development works on accounting, in which lots of valuable and independent provisions were formulated, in spite of the fact that they were based on the Treatise. A Netherlandish scientist Ja. Ympyn became the most famous follower and distributor of L. Pacholi’s ideas. His work published in Flemish and French in 1543, contained the basic ideas disclosed by L. Pacholi. Despite the relationship of the basic foundations of both works, researchers differently interpret their comparative aspects. This fact makes such component of historical research as formation and development of the scientific principles of accounting relevant.
URI: https://ena.lpnu.ua/handle/ntb/31867
Content type: Article
Appears in Collections:Economics, Entrepreneurship, Management. – 2015. – Vol. 2, No. 2

Files in This Item:
File Description SizeFormat 
6-27-32.pdf107.25 kBAdobe PDFView/Open
Show full item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.