The International Transfer of Technology: Examples from the Development of Accounting

European Accounting and Management Review, Vol. 2, No. 1, 2015

16 Pages Posted: 21 Oct 2015

See all articles by Christopher William Nobes

Christopher William Nobes

University of London - Royal Holloway College

Date Written: February 11, 2015

Abstract

This paper examines the international transfer of accounting technology, using seven examples in chronological order. These include double-entry bookkeeping, the true and fair view requirement, and the second income statement. Some overarching features of these transfers are noted. Inventions respond to commercial need, particularly increasing complexity. They therefore spread slowly if complexity spreads slowly. Common culture and language can speed up transfers but are not the major drivers. Political and legal intervention spreads technology, but sometimes inappropriately.

Keywords: Accounting, Double-entry Bookkeeping, International Accounting, Accounting Technology

JEL Classification: M40

Suggested Citation

Nobes, Christopher William, The International Transfer of Technology: Examples from the Development of Accounting (February 11, 2015). European Accounting and Management Review, Vol. 2, No. 1, 2015, Available at SSRN: https://ssrn.com/abstract=2676606 or http://dx.doi.org/10.2139/ssrn.2676606

Christopher William Nobes (Contact Author)

University of London - Royal Holloway College ( email )

School of Management
Royal Holloway
Egham, TW20 0EX
United Kingdom

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