This article describes the development of the matrix accounting method in XIX–XX centuries in Japan and the fundamental relationship with European, namely the Italian school of accounting. Using an interdisciplinary approach, which includes mathematics, computer science and accounting, international study examines the historical factors that allowed the matrix accounting to develop in Asia and other countries. The study deals with the works of scientists in Italy, Japan, Russia, the United States and other countries. Particular attention is given to the modern use of matrix methods in accounting.
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