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The Economic Value of Debits = Credits
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Outgoing claims: the papers this work cites, builds on, or argues with.
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The Architecture of Complexity
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Competition as a discovery procedure
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Accounting and the examination: A genealogy of disciplinary power
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Process tracing methods: Contributions, problems, and neglected research questions
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The Use of Knowledge in Society
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Memory, transaction records, and The Wealth of Nations
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Is Neuroaccounting Waiting in the Wings? An Essay
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Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system
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Minding our manners: Accounting as social norms
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The accounting profession in Egypt: Its origin and development
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US accounting standards and their environment: A dualistic study of their 75-years of transition
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Tinbergen's four questions: an appreciation and an update
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Tinbergen's four questions, organized: a response to Bateson and Laland
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The conservatism principle and the asymmetric timeliness of earnings1
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Functional Imaging of Neural Responses to Expectancy and Experience of Monetary Gains and Losses
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How people construct mental models
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Prospect theory: An analysis of decision under risk
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VARNHAGEN VON ENSES' MEMOIRS
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A History of Corporate Finance
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The use of knowledge in society
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The Printing Press as an Agent of Change
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PRÉCIS DU SYSTÈME HIÉROGLYPHIQUE DES ANCIENS ÉGYPTIENS, OU RECHERCHES
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Venture Accounting in Medieval Business Management
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Exaptation—a Missing Term in the Science of Form
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The evolution of foresight: What is mental time travel, and is it unique to humans?
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The neural basis of cognitive development: A constructivist manifesto
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Why there are complementary learning systems in the hippocampus and neocortex: Insights from the successes and failures of connectionist models of learning and memory.
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Adapting to change: The role of the right hemisphere in mental model building and updating.
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The Brain That Changes Itself
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Blind variation and selective retentions in creative thought as in other knowledge processes.
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A causal account of the brain network computations underlying strategic social behavior
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The musician's brain as a model of neuroplasticity
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Brain Changes in Response to Experience
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The Developing Brain
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Navigation-related structural change in the hippocampi of taxi drivers
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The cultural niche: Why social learning is essential for human adaptation
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Economic crisis and accounting evolution
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The ‘particular gain or loss upon each article we deal in’: an aspect of mercantile accounting, 1300-1800
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The historical significance of double-entry bookkeeping: Some non-Sombartian claims
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On Double-Entry Bookkeeping: The Mathematical Treatment
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Forging Accounting Principles in Five Countries – A History and Analysis of Trends
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Mental models and cognitive change
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Accounting for Rationality: Double-Entry Bookkeeping and the Rhetoric of Economic Rationality
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"Capitalism" In Recent German Literature: Sombart and Weber
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"Capitalism" in Recent German Literature: Sombart and Weber (Concluded)
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Uncertainty, Evolution, and Economic Theory
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Irrational Behavior and Economic Theory
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Industry Structure, Market Rivalry, and Public Policy
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Industry Concentration and Information Technology
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Economic Rationalism in Graeco-Roman Agriculture
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Ratcheting up the ratchet: on the evolution of cumulative culture
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The Evolution of Standard Costing in the U.K. and U.S.: From Decision Making to Control
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The Changing Landscape of Accrual Accounting
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Moving the Conceptual Framework Forward: Accounting for Uncertainty
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On aims and methods of Ethology
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An Historical Defence of Single Entry Book-keeping
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The Planning Hypothesis as a Basis for Accounting Theory
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Notes on the Origin of Double Entry Bookkeeping
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Bury pacioli in africa: a bookkeeper's reification of accountancy
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SCIENTIFIC BOOKKEEPING AND THE RISE OF CAPITALISM
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Extension of covariance selection mathematics
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GENERALIZATION OF THE PRICE EQUATION FOR EVOLUTIONARY CHANGE
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Learning to read alters cortico-subcortical cross-talk in the visual system of illiterates
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The Neural Basis of Loss Aversion in Decision-Making Under Risk
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CORTICAL PLASTICITY: From Synapses to Maps
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Big Eight Firms and the Accounting Literature: The Falloff in Advocacy Writing
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Constructivist and Ecological Rationality in Economics
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Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
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Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost
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Anticipation of Increasing Monetary Reward Selectively Recruits Nucleus Accumbens
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Is There Any Scientific Basis for Accounting? Implications for Practice, Research and Education
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Law and Revolution: The Formation of the Western Legal Tradition
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The Spontaneous Evolution of Commercial Law
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The Autobiography of Andrew Carnegie
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Prospect Theory: An Analysis of Decision under Risk
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The Unanticipated Consequences of Purposive Social Action
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Der Moderne Kapitalismus, by Werner Sombart
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Capitalism, Socialism, and Democracy.
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Accounting and the Rise of Capitalism: An Accountant's View
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Accounting and the Rise of Capitalism: Further Notes on a Theme by Sombart
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The Foundations of Accounting Measurement
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The Florentine Bank Ledger Fragments of 1211: Some New Insights
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The Information Content of Earnings in a Discretionary Reporting Environment: Evidence from NYSE Industrials, 1905-10
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Human Action: a Treatise on Economics
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A Florentine Firm of Cloth Manufacturers
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Venture Accounting in Medieval Business Management
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Before Writing, Vol. I: From Counting to Cuneiform
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The Inside History of the Carnegie Steel Company
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The Cultural Origins of Human Cognition
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ANCIENT MESOPOTAMIAN ACCOUNTING AND HUMAN COGNITIVE EVOLUTION
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THE COMING OF AGE OF DOUBLE ENTRY: THE GIOVANNI FAROLFI LEDGER OF 1299–1300
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Recordkeeping and Human Evolution
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Is Accounting an Academic Discipline?
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On the Balance Sheet-Based Model of Financial Reporting
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Neuroaccounting: Consilience between the Biologically Evolved Brain and Culturally Evolved Accounting Principles
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The Neuroscience Behind the Stock Market's Reaction to Corporate Earnings News
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The Effect of Performance-Based Incentive Contracts on System 1 and System 2 Processing in Affective Decision Contexts: fMRI and Behavioral Evidence
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The Genesis of Double Entry Bookkeeping
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Matching and the Changing Properties of Accounting Earnings over the Last 40 Years
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The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses
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Financial Statement and Projection Preparation in Start-Up Ventures
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Exchange Guidance is the Fundamental Demand for Accounting
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Is There A Scientific Basis for Accounting? Implications for Practice, Research, and Education
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Accounting in Its Age of Stagnation.
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Music practice is associated with development of working memory during childhood and adolescence
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The Beginnings of Accounting and Accounting Thought
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Su[m]ma de arithmetica geometria proportioni [et] proportionalita
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The bourgeois virtues: ethics for an age of commerce
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Where good ideas come from: the natural history of innovation
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Startups' Demand for Accounting Expertise: Evidence from a Randomized Field Experiment
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Recordkeeping alters economic history by promoting reciprocity
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Reason's Enemy Is Not Emotion: Engagement of Cognitive Control Networks Explains Biases in Gain/Loss Framing
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Accounting is an Evolved Economic Institution
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Organization Theory and Methodology.
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.1007/s11138-023-00621-3openalex-snapshot
Economic calculation and instruments of interpretation
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Blockchains and Triple-Entry Accounting for B2B Business Models
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