Blockchain-based triple-entry accounting: a systematic literature review and future research agenda

S Thies, M Kureljusic, E Karger… - Journal of Information …, 2023 - publications.aaahq.org
Recent cases, such as Wirecard, Luckin Coffee, and Steinhoff, highlight the vulnerability of
current accounting practices and question their suitability to prevent criminal behavior. Triple …

Is neuroaccounting taking a place on the stage? A review of the influence of neuroscience on accounting research

AK Tank, AM Farrell - European Accounting Review, 2022 - Taylor & Francis
Insights and technologies from neuroscience research can help accounting scholars more
deeply understand how decision-makers physically and cognitively process and react to …

Ideology diffusion and the role of accounting: A Gramscian approach to understanding China's transition from 1949 to 1957

L Xu, C Cortese, E Zhang - Accounting History, 2014 - journals.sagepub.com
Using Gramsci's concept of hegemony, the aim of this article is to explore the role of
ideology diffusion in creating and maintaining Mao's political hegemony during the period …

The development of Chinese accounting and bookkee** before 1850: insights from the Tŏng Tài Shēng business account books (1798–1850)

W Yuan, R Macve, D Ma - Accounting and Business Research, 2017 - Taylor & Francis
Claims have repeatedly been made for the importance of double-entry bookkee** ('DEB')
for capitalism's development in the West, so it is valuable to explore the bookkee** and …

Rational Evolution or Socially Constructed Counter-myth? Cross-cultural Perceptions of the Development of Chinese Commercial Accounting up to c. 1850 and its …

K Hoskin, D Ma, RH Macve - 2016 - papers.ssrn.com
The recent rapid growth of China's economy has reopened historical debate about the
extent to which it had also prospered during the last Imperial dynasties (the Míng and the …