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

DOI

10.2991/mtde-19.2019.150How to use a DOI?

Keywords

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

Abstract

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.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - S.V. Kolchugin
PY  - 2019/05
DA  - 2019/05
TI  - Mathematization of the theory and methodology of accounting in the first half of the twentieth century
BT  - Proceedings of the 1st International Scientific Conference "Modern Management Trends and the Digital Economy: from Regional Development to Global Economic Growth" (MTDE 2019)
PB  - Atlantis Press
SP  - 734
EP  - 738
SN  - 2352-5428
UR  - https://doi.org/10.2991/mtde-19.2019.150
DO  - 10.2991/mtde-19.2019.150
ID  - Kolchugin2019/05
ER  -