179:
And furthermore its "focus is not on the history of accounting, but on the history of its research and the publications underlying it (though, wherever necessary, accounting facts beyond research were taken into consideration)... A major goal was to offer a broad overview, covering the pertinent
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Its main emphasis is on accounting research in the
English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scandinavia, Russia, Poland and the Ukraine as well as Argentina and Japan. A separate chapter summarizes
169:
In the 2009 publication "Two-hundred Years of
Accounting Research: An International Survey of Personalities, Ideas, and Publications from about 1800 to 2000," Mattessich summarized the development of accounting and accounting research in over 20 countries since early 19th century. Mattessich
243:
Mattessich, Richard V. "Towards a
General and Axiomatic Foundation of Accountancy – with an Introduction to the Matrix Formulation of Accounting Systems", Accounting Research 8 (4 (October 1957), pp. 328–355, (London, UK., precursor of Accounting and Business
39:
134:
Murphy (1997) acknowledged that this work "foreshadows the basic principles behind today's computer spreadsheets: the use of matrices, (budget) simulation, and, most important, the calculations that support each matrix cell."
119:
In 1964 Mattessich published "Simulation of the Firm
Through a Budget Computer Program." This book anticipated, by almost twenty years, major elements of such bestselling microcomputer programmes as
563:
548:
312:
McHaney, R. (2000), “Spreadsheets” in
Encyclopedia of Computers and Computer History, Volume Two, M-Z, in R. Rojas, editor in chief, Chicago: Fitzroy Dearborn Publishers, pp. 728-9.
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558:
553:
219:
The
Beginnings of Accounting and Accounting Thought: Accounting Practice in the Middle East (8000 BC to 2000 BC) and Accounting Thought in India (300 BC and the Middle Ages).
151:
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research activity in the rest of the globe from
Eastern Europe to Israel, the Arab and African countries as well as India, China and other countries of the Far East.
54:
96:
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Mattessich, Richard V. "Fritz
Schmidt (1882–1950) and his Pioneering Work of Current Value Accounting in Comparison to Edwards and Bell's Theory*."
65:
518:
543:
528:
513:
301:
Accounting and history: a selection of papers presented at the 8th World
Congress of Accounting Historians: Madrid-Spain, 19–21 July 2000.
299:
Mattessich, Richard, and
Giuseppe Galassi. "History of the Spreadsheet: From Matrix Accounting to Budget Simulation and Computerization."
334:
Jelen, B. (2005), The Spreadsheet at 25—The Invention that Changed the World, Uniontown, OH: Holy Macro and Independent Publishers Group.
72:, where he was appointed Instructor of Commerce. In 1952 he moved to Canada and was Department Head of Commerce from 1953 to 1959 at the
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50:
22:(August 9, 1922 – September 30, 2019) was an Austrian-Canadian business economist and Emeritus Professor of Accounting at the
343:
Ryan, Bob, Robert William Scapens, and Michael Theobald. "Research Method and Methodology in Finance and Accounting." (2002).
81:
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568:
533:
387:
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Mattessich, Richard V. "Commentary: Accounting Schism or Synthesis? A Challenge for the Conditional‐Normative Approach*."
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into the field of business accounting in 1961, as well as pioneering analytical and philosophical methods in accounting.
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Mattessich's 1972 article "Methodological Preconditions and Problems of a General Theory of Accounting", published in
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Accounting and Analytical Methods: Measurement and Projection of Income and Wealth in the Micro- and Macro-Economy.
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Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline.
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Mattessich, Richard V. "Methodological Preconditions and Problems of a General Theory of Accounting",
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205:
Instrumental Reasoning and Systems Methodology: An Epistemology of the Applied and Social Sciences.
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441:
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publications of an international spectrum, as wide as possible, under the given limitations."
388:"Dr. Mattessich, Professor Emeritus (Accounting) | The David Lam Management Research Library"
437:
233:
Accounting and Philosophy: Epistemological Explorations in the Economic and Social Sciences,
150:
received the international Award for Notable Contribution to Accounting Literature of the
321:
Power, Daniel J. "A Brief History of Spreadsheets." DSSResources. COM, World Wide Web,
38:
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58:
352:
Pallot, June. "Elements of a Theoretical Framework for Public Sector Accounting."
322:
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27:
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Asociación Española de Contabilidad y Administración de Empresas, AECA, 2000.
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After his graduation Mattessich in 1945 started as research associate at the
279:
Mattessich, Richard V. "FASB and Social Reality-An Alternate Realist View."
124:
410:
Mattessich, Richard. "Academic Research in Accounting: the Last 50 Years."
49:, Mattessich obtained his degree in Mechanical Engineering in 1940 at the
120:
46:
76:. From 1959 to 1967 he was Associate Professor of Accounting at the
37:
247:
Mattessich, Richard V. "Budgeting Models and System Simulation,"
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Pemberton, J. D., and A. J. Robson. "Spreadsheets in Business."
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in Austria in 2007. He died in September 2019 at the age of 97.
87:
Mattessich was awarded honorary doctoral degrees from the
191:
Simulation of the Firm Through a Budget Computer Program.
450:
The History of Accounting--An International Encyclopedia
80:, and from 1967 to 1987 Professor of Accounting at the
55:
Vienna School of Economics and Business Administration
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Academic staff of the University of British Columbia
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No. 15. Springer Science & Business Media, 1978.
452:(New York: Garland Publishing Co., Inc, 1997): 405.
152:American Institute of Certified Public Accountants
26:, known for introducing the concept of electronic
354:Accounting, Auditing & Accountability Journal
193:Homewood, Illinois: R.D. Irwin, Inc., 1964,
16:Austrian-Canadian business economist (1922–2019)
549:Academic staff of the University of St. Gallen
323:http://dssresources.com/history/sshistory.html
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559:University of California, Berkeley faculty
554:Academic staff of Mount Allison University
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260:47 (July 1972), pp. ADVANCE \U 0.0469-487
226:Two Hundred Years of Accounting Research.
163:Two-hundred Years of Accounting Research,
425:Industrial Management & Data Systems
377:CV at sauder.ubc.ca. Accessed 07.02.2015
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66:Austrian Institute of Economic Research
84:, and since 1988 emeritus professor.
57:, where in 1945 he also obtained his
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68:in Vienna. In 1947 he moved to the
412:Asia-Pacific Journal of Accounting
281:Accounting and the Public Interest
139:General Theory of Accounting, 1972
99:in Bordeaux in 2006; and from the
78:University of California, Berkeley
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253:36 (July 1961), pp. 384–397.
70:Rosenberg Institute of St. Gallen
20:Richard Victor Alvarus Mattessich
274:Canadian Accounting Perspectives
266:Contemporary Accounting Research
156:American Accounting Association
51:Engineering College, Vienna IV
438:Mattessich, Richard V. (1922-)
82:University of British Columbia
24:University of British Columbia
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519:Austrian emigrants to Canada
200:Scholars Book Company, 1977.
544:University of Vienna alumni
529:Canadian business theorists
514:Austrian business theorists
221:Taylor & Francis, 2000.
91:(Complutense) in 1998, the
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470:Mattessich (2009, p. xvii)
325:, version 3 (2004): 08-30.
95:, Spain in 2006; from the
97:University of Montesquieu
53:, his MBA in 1944 at the
154:in Cooperation with the
74:Mount Allison University
461:Mattessich (2009, p. i)
239:Articles, a selection:
214:Praeger Pub Text, 1995.
113:Simulation of the Firm,
427:100.8 (2000): 379-388.
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446:Richard Vangermeersch
258:The Accounting Review
250:The Accounting Review
231:Mattessich, Richard,
224:Mattessich, Richard.
217:Mattessich, Richard.
210:Mattessich, Richard.
203:Mattessich, Richard.
196:Mattessich, Richard.
189:Mattessich, Richard.
184:Selected publications
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146:The Accounting Review
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569:Writers from Trieste
534:Accounting academics
276:1.2 (2002): 185-216.
269:2.2 (1986): 157-178.
93:University of Málaga
89:University of Madrid
524:Canadian economists
509:Austrian economists
436:George J. Murphy, "
483:Richard Mattessich
392:lam.library.ubc.ca
375:Richard Mattessich
283:9.1 (2009): 39-64.
101:University of Graz
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442:Michael Chatfield
414:3.1 (1996): 3-81.
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28:spreadsheets
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504:2019 deaths
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356:5.1 (1992).
170:specified:
129:Lotus 1-2-3
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397:2019-10-16
288:References
244:Research).
125:SuperCalc
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121:VisiCalc
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131:, etc.
47:Trieste
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228:2009.
444:and
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