会计学的发展外文参考文献和翻译

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1、ThispaperaddstotheknowledgeofaccountinginIrelandinthelateeighteenthandearlynineteenthcenturies.Usingoriginalarchivalresearch,thedevelopmentofIrishaccountingpracticeisexaminedbyreferencetotheaccountsofMaynoothCollegeduringtheperiod1795¨C1832.Theaccountingsystemusedinpreparingthecollege¡¯

2、saccountswasthatofcharge/discharge.ThiswasasystemofaccountingwhichreliedonsingleentryoftransactionsanddatedfromtheMiddleAges.ThemainpurposeoftheaccountingsystemwastoassisttheTrusteesinmakinggrantapplicationstoParliamentandtoprovetheirstewardshipofthefundsentrustedtothem.1.IntroductionTh

3、osehistoriesthathavebeenwrittenofIrishcollegesanduniversitieshavetendedtoignorethefactthatthesebodieshavehadtobefinanced.Theyhaveinthemainbeendescriptiveinthattheywerewrittentocommemoratecertainanniversariesandhavetendedtoconcentrateontheachievementsofthestaffinthosecolleges.Theyhavefor

4、themostpartignoredordealtwithinonlyaverycursorymannerwiththefinancesandtheaccountingsystemsoftheirorganisations.Thispaperhopestoredressthatimbalance.IrishaccountingpracticeintheearlyyearsofthenineteenthcenturyisconsideredusingtheaccountsofMaynoothCollegeasabasisfordiscussion.Theseaccoun

5、tshavebeenpreservedfromthefoundationoftheCollegein1795.Theyareunusualinthattheyarefullyauthenticated.ThisisthecasebecauseaswillbediscussedlatertheCommissionersofImprestAccountscarriedoutanauditoftheaccountseachyear.Anofficialfromthisofficesignedeachyear¡¯saccounts.½¨×³Ôì¼Û×Éѯ¹«Ë¾ÊµÏ°±¨

6、¸æThestudyislaidoutinfivesections.Thefirstsectiondiscussesthesocio¨CeconomicsituationoftheperiodunderreviewandexaminesthestateoftheaccountancyprofessioninIrelandatthetime.Thesecondsectionconsiderstheregulatoryenvironmentunderwhichthecollegeprepareditsaccountsandtheeffectofregulationonth

7、eaccountsproducedbythecollege.Thethirdsectionreviewstheaccountingsystemusedbythecollege.Inthefourthsectionaccountingconceptsandrulesfollowedinpreparingtheaccountsareevaluated.Thefinalsectionpresentssomeconcludingremarks.±¾ÎÄÀ´×ÔÁù.ά~ÂÛ^ÎÄ¡¤ÍøÔÎÄÇëÕÒÌÚѶ324,91142.Socio-economic