新形势下做好企业财会监督工作的探讨.

Authors: 贾 磊¹

Source: International Economy & Management. 2025, Vol. 6 Issue 8, p46-48. 3p.

Subject Terms: *INTERNAL auditing, *BOOKKEEPING, *STRATEGIC planning

Developing an Accounting Virtual Assistant Through Supervised Fine‐Tuning (SFT) of a Small Language Model (SLM).

Authors: Zupan, Mario¹ (AUTHOR) mzupan@ftrr.hr

Source: Intelligent Systems in Accounting, Finance & Management. Sep2025, Vol. 32 Issue 3, p1-33. 33p.

Subject Terms: *ACCOUNTING, *BOOKKEEPING, *DATA scrubbing, MACHINE learning, INTELLIGENT personal assistants, OPTIMIZATION algorithms, AUTOMATION software, LANGUAGE models

1899 BASIMI ‘MUHTASAR USUL DEFTERİ’ IŞIĞINDA OSMANLI’DA ÇİFT TARAFLI MUHASEBE ÖĞRETİMİ.

Alternate Title: TEACHING DOUBLE-ENTRY BOOKKEEPING IN THE OTTOMAN EMPIRE IN LIGHT OF THE 1899 EDITION OF THE “MUHTASAR USUL DEFTERİ”.

Authors: Söylemez, Seda Yavuzaslan¹ sedaaslan@comu.edu.tr, Doğan, Saime² saimedogan@klu.edu.tr

Source: Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi.. tem2025, Issue 29, p69-107. 39p.

Subject Terms: *BOOKKEEPING, *COMMERCIAL documents, *CORPORATE bonds, *ACCOUNTING education, *ACCOUNT books

Innovations in Corporate Carbon Accounting.

Authors: Reichelstein, Stefan^1,2 (AUTHOR) reichelstein@uni-mannheim.de

Source: Foundations & Trends in Accounting. 2025, Vol. 19 Issue 3/4, p9-45. 37p.

Subject Terms: *BOOKKEEPING, *CORPORATE accounting, *CORPORATION reports, CLIMATE change, CARBON credits

An Introduction to the Special Issue on Perspectives on Carbon Accounting and Reporting.

Authors: Glover, Jonathan¹ (AUTHOR) jg3463@columbia.edu

Source: Foundations & Trends in Accounting. 2025, Vol. 19 Issue 3/4, p1-8. 8p.

Subject Terms: *BOOKKEEPING, *FINANCIAL accountability, *ACCOUNTING, *GREENHOUSE gas mitigation, *SUPPLY chains

Editorial.

Authors: Maran, Laura (AUTHOR), Fowler, Carolyn (AUTHOR), Cordery, Carolyn (AUTHOR)

Source: Accounting History. Aug2025, Vol. 30 Issue 3, p365-367. 3p.

Subject Terms: *HISTORY of accounting, *BOOKKEEPING, *ACCOUNTING standards, *ACCOUNTANTS, RESEARCH awards

The Diffusion of Double Entry Bookkeeping before 1800—Establishing a New Research Agenda.

Authors: Sangster, Alan¹ (AUTHOR)

Source: Accounting Historians Journal. Jun2025, Vol. 52 Issue 1, p95-113. 19p.

Subject Terms: *BOOKKEEPING, *INTERNATIONAL finance, *TRADE shows, *INTERNATIONAL trade, *EXPORT credit

THE DEVELOPMENT OF DOUBLE-ENTRY BOOKKEEPING IN THE 13th-15th CENTURIES.

Authors: Gurskaya, Marina¹

Source: De Computis. jun2025, Vol. 22 Issue 1, p179-182. 4p.

Subject Terms: *BOOKKEEPING, *HISTORY of accounting, *HISTORY of economics, *INDUSTRIAL management, *ACCOUNTING methods, *ACCOUNTING education

El Contador Mayor de la Catedral.

Authors: Ferraz, Carlos¹ c_ferraz@outlook.pt

Source: De Computis. jun2025, Vol. 22 Issue 1, p172-178. 7p.

Subject Terms: *HISTORY of accounting, *BOOKKEEPING, HISTORICAL fiction, FICTION, MAYORS

Geographic Terms: SPAIN

ACCOUNTING SYSTEM AND PRACTICES AT JERÓNIMOS MONASTERY (PORTUGAL). AN ANALYSIS OF THE BOOK OF EXPENSES AND RECEIPTS AT THE END OF 1833.

Authors: Fernandes Ferreira, Leonor¹ leonor.ferreira@novasbe.pt, Martins, Cátia¹ catiamartins87@gmail.com

Source: De Computis. jun2025, Vol. 22 Issue 1, p57-108. 52p.

Subject Terms: *HISTORY of accounting, *BOOKKEEPING, HOME repair, PRESERVATION of books, PORTUGUESE history

GENOA 1340, DOUBLE ENTRY, AND 'GOLD COASTING'.

Authors: Kuter, Mikhail¹ prof.kuter@mail.ru, Gurskaya, Marina¹ marinagurskaya@mail.ru, Gurskii, Albert¹ alicgurskii@gmail.com

Source: De Computis. jun2025, Vol. 22 Issue 1, p1-33. 33p.

Subject Terms: *BOOKKEEPING, *HISTORY of accounting, *GOVERNMENT accounting, *BUDGET, *TAX accounting, *ACCOUNT books

The emergence of double entry bookkeeping.

Authors: Sangster, Alan¹ (AUTHOR) alan.sangster@abdn.ac.uk

Source: Economic History Review. May2025, Vol. 78 Issue 2, p499-528. 30p.

Subject Terms: *BOOKKEEPING, *SOCIOECONOMICS, *COMMERCIAL law, *INTEREST rates, *ACCOUNT books, *COINAGE

Geographic Terms: ITALY

Practical Experiment of Predicting Cash Flows with LSTM and Double-entry Bookkeeping Data

Authors: Motai, Ryoki, Mashiko, Sota, Kamebuchi, Masato, Watanabe, Sora, Matsumoto, Ryo, Okada, Yukihiko

Source: 2024 IEEE International Conference on Big Data (BigData) Big Data (BigData), 2024 IEEE International Conference on. :2360-2364 Dec, 2024

Relation: 2024 IEEE International Conference on Big Data (BigData)

Generating Synthetic Journal‐Entry Data Using Variational Autoencoder.

Authors: Motai, Ryoki¹ (AUTHOR) motai.ryoki.tg@alumni.tsukuba.ac.jp, Mashiko, Sota¹ (AUTHOR), Kawamata, Yuji² (AUTHOR), Shin, Ryota³ (AUTHOR), Okada, Yukihiko⁴ (AUTHOR)

Source: Intelligent Systems in Accounting, Finance & Management. Mar2025, Vol. 32 Issue 1, p1-21. 21p.

Subject Terms: *BOOKKEEPING, *ACCOUNT books, MACHINE learning, DATA privacy, LATENT variables, METADATA, DATA distribution

Double entry bookkeeping: Its philosophical and mathematical underpinnings.

Authors: Chalu, Henry¹ hchalu@gma.com

Source: Business Management Review (BMR). Jan-Jun2025, Vol. 28 Issue 1, p89-110. 26p.

Subject Terms: *BOOKKEEPING, *ACCOUNTING, *ACCOUNTING methods, CAUSATION (Philosophy), CONCEPTUAL structures, THEORISTS

The Future of Accounting.

Authors: Hummel, Katrin¹ patricia.ruffing-straube@business.uzh.ch, Ruffing-Straube, Patricia² katrin.hummel@wu.ac.at

Source: Unternehmung: Swiss Journal of Business Research & Practice. 2025, Vol. 79 Issue 1, p3-11. 9p.

Subject Terms: *BOOKKEEPING, *SUSTAINABLE investing, *ACCOUNTING education, SOCIAL science research, UNITED Nations Framework Convention on Climate Change (1992). Protocols, etc., 1997 December 11, GENERATIVE artificial intelligence, SUSTAINABLE development reporting

An investigation into how students determine the double entry of a financial transaction.

Authors: Culhane, Sarah¹ (AUTHOR) sarah.culhane@mtu.ie, O'Mahony, Tom² (AUTHOR)

Source: Accounting Education. Feb2025, Vol. 34 Issue 1, p69-86. 18p.

Subject Terms: *BOOKKEEPING, *ACCOUNTING education, *QUALITATIVE research, EDUCATIONAL literature, PHENOMENOGRAPHY

Digitalising medieval accounting research: Andrea Barbarigo's Venetian Cash Account 1430–1434.

Authors: Kuter, Mikhail¹ (AUTHOR), Sangster, Alan² (AUTHOR) alan.sangster@abdn.ac.uk, Gurskaya, Marina¹ (AUTHOR) alan.sangster@abdn.ac.uk, Lugovsky, Denis¹ (AUTHOR), Evtykh, Susanna¹ (AUTHOR)

Source: Accounting History. Feb2025, Vol. 30 Issue 1, p44-67. 24p.

Subject Terms: *BOOKKEEPING, *MERCHANTS, FIFTEENTH century, DIGITAL technology, RESEARCH methodology

Tax Compliance and Sanctions in the Field of Transfer Pricing. Romania’s Position in the European Context

Authors: Renata FULOP

Source: Audit Financiar, Vol 23, Iss 3(179), Pp 608-616 (2025)

Subject Terms: Accounting. Bookkeeping, transfer price, HF5601-5689, HG1-9999, tax compliance, related party transactions, european context, Finance

Access URL: https://doaj.org/article/ac303f103baa42e1927a15e71f705c6a

Multidimensional Conceptual Approaches to Risk in Statutory Audit

Authors: Andrada-Mihaela STOICA

Source: Audit Financiar, Vol 23, Iss 3(179), Pp 617-635 (2025)

Subject Terms: Accounting. Bookkeeping, bibliometric analysis, scopus, HF5601-5689, HG1-9999, audit risk, academic literature, statutory audit, Finance

Access URL: https://doaj.org/article/38369b32b24243918c8e457291498553