Naslov
Business rules and rules for preparing financial statements in opus of Benedikt Kotruljevic and today

Autori
Žager, Katarina ; Smrekar, Nikolina ; Oluić, Ana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
2 nd Balkans and Middle East Countries Conference on Auditing and Accounting History / - , 2010

ISBN
978-975-01960-9-6

Skup
2 nd Balkans and Middle East Countries Conference on Auditing and Accounting History

Mjesto i datum
Istanbul, Turska, 15.09.2010. - 18.09.2010

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Benedikt Kotruljevic; accounting principles and assumptions; financial statements; financial reporting standards

Sažetak
By studying history we can gain useful insight into results of certain events and rules that existed at the time. This insight can help in making current and future business decisions and can also show us direction in achieving our goals. This paper explores the extent to which general rules of conducting business and writing financial statements described by Benedikt Kotruljević in his work «Della mercatura et del mercante perfetto» in the 15th century are still implemented in business practice of today. Research shows that most of these rules can be found in behaviour of contemporary managers, especially those oriented to long-term success and personal reputation instead of short-term profit. That is the reason why these rules can be considered classical rules that have been preserved until today and that they - in the long run - bring success and good reputation to the enterprise.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA