The paper aims to outline the origins of spreadsheets (e.g. MS Excel, Lotus 123, et alii), which are to be found in the accounting methods developed in the second half of XIX century, based on matrix algebra and therefore on the Italian and European tradition of mathematical accounting.
Cilloni, A., Marinoni, M. A., Spreadsheet, chessboard and matrix accounting. The origin and development of advanced accounting instruments. An archival research., <<CONTABILITÀ E CULTURA AZIENDALE>>, 2006; 2006 (VI, N. 1): 95-113 [http://hdl.handle.net/10807/32384]
Spreadsheet, chessboard and matrix accounting. The origin and development of advanced accounting instruments. An archival research.
Marinoni, Marco Angelo
2006
Abstract
The paper aims to outline the origins of spreadsheets (e.g. MS Excel, Lotus 123, et alii), which are to be found in the accounting methods developed in the second half of XIX century, based on matrix algebra and therefore on the Italian and European tradition of mathematical accounting.
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