Abstract:The charge-and-discharge system was widely used throughout previous centuries and in all types of institutions, but the variables that shape accountability arrangements have not been analysed systematically in a comprehensive way. This study provides an extensive survey of charge-and-discharge accounting across a wide time frame (from the Roman Empire to the nineteenth century), a range of institutions (government, aristocratic, church, business and so forth), and a range of countries. Such large-scale compari… Show more
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.