복식부기 > 경제, 경영학

베니스 상인들이 현대세계를 어떻게 형성하였고, 그들의 발명이 지구를 어떻게 만들거나 파괴할 수 있었는가?

이 책은 복식부기의 역사를 살펴보고 있다. 12-13세기에 발생한 것으로 추정되는 복식부기원리는 루카 파치올리가 책에서 소개한 후 500년이 지난 오늘날에도 변함없이 적용되고 있다.

저자, 제인 글리슨-화이트는 루카 파치올리의 책이 출간된 후, 복식부기가 중세기와 산업혁명을 거쳐 오늘날까지 어떤 방식으로 전파되고 발전하였는가를 살펴보고 있을 뿐만 아니라 오늘날 기후변화의 시대에 복식부기가 해야 할 역할에 대해서도 살펴보고 있다.

목차

역자서문 / 10

저자소개 / 13

저자서문: 바비 케네디, 국부, 주식회사 / 15

제1장 회계: 최초의 소통기술 ················································25

제2장 상인과 수학 ·····························································45

제1절 산세폴크로 ·························································47

제2절 수학이야기 ·························································52

제3절 루카 파치올리의 교육 ·············································62

제3장 루카 파치올리: 산세폴크로에서 유명인사로 ························71

제1절 레온 바티스타 알베르티와 영원한 도시 ···························80

제2절 순회 수학자 ·······················································84

제3절 파치올리와 인쇄기 ·················································89

제4절 산술ㆍ기하ㆍ비ㆍ비례총람 ·········································94

제5절 출판 ·······························································99

제6절 유명인사 ··························································101

제7절 밀라노 ····························································103

제8절 세계에서 가장 오래된 마법 교과서 ······························106

제9절 베니스와 황금비율 ···············································108

제10절 미친 여왕의 체스 ···············································111

제11절 파치올리의 말년 ················································112

제4장 파치올리의 기념비적인 1494년 복식부기논문 ····················115

제1절 파치올리의 복식부기 ·············································116

제2절 베니스 복식부기의 기초 ··········································121

제3절 분개장과 원장에 재고자산 기입하기 ·····························124

제4절 거래 기록하기 ····················································128

제5절 관청ㆍ조합ㆍ은행 계정 관리하기 ·································130

제6절 손익계정 ··························································132

제7절 구원장 계정 마감하기 ············································134

제8절 파치올리의 결론 ··················································136

제5장 베니스 복식부기의 전파 ·············································137

제6장 복식부기형태: 산업혁명과 회계직의 탄생 ·························155

제1절 새로운 공장세계 ··················································159

제2절 철도 ······························································164

제3절 규제 ······························································166

제4절 주식회사회계 ·····················································168

제5절 새로운 회계직 ····················································171

제6절 새로운 상업강국 ··················································176

제7장 복식부기와 자본주의: 닭과 달걀? ··································183

제8장 존 메이나드 케인스, 복식부기, 국부 ·······························201

제1절 전후 세계경제 ····················································210

제9장 회계직 부상과 회계부정 ·············································217

제1절 급증하는 회계정보의 복잡성과 이용가능성 ······················226

제2절 전후 규제 ························································228

제3절 새로운 천년의 규제 ··············································233

제4절 일정한 순환성 ····················································236

제5절 산업의 상태 ······················································238

제6절 월스트리트의 마법사 ·············································240

제7절 주식회사 ··························································243

제10장 국내총생산과 회계가 지구를 만들거나 파괴할 수 있는 방법 ··247

후기 ·····································································269

감사의 말 ································································274

참고문헌 ·································································276

찾아보기 ·································································290

역자소개 ·································································307

저자소개

김석웅

부산대학교 상과대학 경영학과 졸업

서울대학교 대학원 경영학과 수료(경영학석사)

부산대학교 대학원 회계학과 수료(경영학박사)

호주 Monash대학교 Visiting Professor

미국 UC Berkeley(Haas School) Visiting Scholar

2018년도 한국회계학회 삼일회계법인 저명교수(저술분야)

현재: 동의대학교 상경대학 회계학과 명예교수

저서: 회계학의 비판적 방법론(교육과학사, 2014)

회계학의 해석적 방법론(교육과학사, 2017) 외 다수

역서: 회계와 사회이론: 입문(교육과학사, 2019) 외 다수

신희정

계명대학교 경영학부 회계학과 졸업

계명대학교 대학원 회계학과 수료(경영학석사)

이화여자대학교 대학원 경영학과 수료(경영학박사)

2018년도 한국회계학회 학위논문상 우수상 수상

현재: 동의대학교 상경대학 회계학과 조교수

논문: “Do foreign investors mitigate anchoring bias in stock market? Evidence based on post-earnings announcement drift”, Pacific-Basin Finance Journal, 2018, 48, pp.224-240.

“기본변수의 미래이익 예측력과 재무분석가의 이익예측 효율성”, 회계학연구, 2017, 42(5), pp.123-160. 외 다수

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