Spreadsheet, chessboard and matrix accounting. The origin and development of advanced accounting instruments. An archival research.

Translated title of the contribution: [Autom. eng. transl.] Spreadsheet, chessboard and matrix accounting. The origin and development of advanced accounting instruments. An archival research.

Marco Angelo Marinoni, Andrea Cilloni

Research output: Contribution to journalArticlepeer-review

Abstract

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.
Original languageItalian
Pages (from-to)95-113
Number of pages19
JournalCONTABILITÀ E CULTURA AZIENDALE
Volume2006
Publication statusPublished - 2006

Keywords

  • Algebra matriciale
  • Contabilità matriciale
  • Giovanni Rossi

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