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

Marco Angelo Marinoni, Andrea Cilloni

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer 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.
Titolo tradotto del contributo[Autom. eng. transl.] Spreadsheet, chessboard and matrix accounting. The origin and development of advanced accounting instruments. An archival research.
Lingua originaleItalian
pagine (da-a)95-113
Numero di pagine19
RivistaCONTABILITÀ E CULTURA AZIENDALE
Volume2006
Stato di pubblicazionePubblicato - 2006

Keywords

  • Algebra matriciale
  • Contabilità matriciale
  • Giovanni Rossi

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