The paper aims to outline the origins of spreadsheets (e.g. MS Excel, Lotus 123, et alii), which are to be found in the accounting methods developed in the second half of XIX century, based on matrix algebra and therefore on the Italian and European tradition of mathematical accounting.
|Translated title of the contribution||[Autom. eng. transl.] Spreadsheet, chessboard and matrix accounting. The origin and development of advanced accounting instruments. An archival research.|
|Number of pages||19|
|Journal||CONTABILITÀ E CULTURA AZIENDALE|
|Publication status||Published - 2006|
- Algebra matriciale
- Contabilità matriciale
- Giovanni Rossi