Double Entry Research Articles

Accounting for Acquiring Transactions: Practical Aspect

Introduction. The introduction of automated tools and digital resources into practical accounting activities, on the one hand, helps to reduce the workload on employees and reduce the number of errors, on the other hand, leads to a number of organizational and methodological problems that require a high-quality solution. One of the most rapidly changing areas is cash accounting, the current agenda for the study of which can be considered the reflection of acquiring transactions in an automated accounting system. The resulting time gaps violate the methodological integrity of accounting records, but can be eliminated by organizational actions. Purpose of the study is to identify problematic aspects of accounting for acquiring transactions and formulate ways to solve the identified problems. Methods. The work uses general scientific research method, such as induction and comparison, as well as elements of the accounting method - accounts and double entry. Literature was analyzed in the RSCI bibliographic database for the period 2019-2024. Results. The key results of the study are the presented characteristics of time gaps in the accounting of acquiring transactions, illustrated with examples of corresponding records, as well as organizational, technical and accounting solutions to this problem. Conclusions. The discovered problems in the automated accounting of acquiring transactions and the developed ways to solve them can serve as the basis for further research on the digitalization of accounting processes.

METHODOLOGICAL FOUNDATIONS OF THE SIMPLIFIED ACCOUNTING SYSTEM IN THE CONTEXT OF DIGITALISATION IN UKRAINE

The article is devoted to the problems of the methodology of simplified accounting in Ukraine. The purpose of the article is to generalise the methodological basis of simplified accounting, as well as to identify the transformation of the components of the methodology of simplified accounting in the conditions of digitalisation. Methodology. The analytical method was used to identify the components of the simplified accounting methodology. Clarification of the conceptual apparatus was carried out using the method of induction based on the generalisation of the views of scientists and changes in the business environment. The comparative method was used to study the regulation of simplified accounting in Ukraine and Europe. The monographic method was used to describe the research results. Results. The nature of the activity of small enterprises requires simpler accounting methods, valuation methods, simplification of documentation, reporting, partial rejection of double-entry accounting, etc. The simplified accounting system adapts the theory and methodology of accounting to the economic practice of an individual small business. The methodological basis of the simplified accounting system are the constituent elements of the accounting methodology, the change of which is necessary and sufficient for the formation of a simplified accounting system, which differs from the general one. The digitalisation of the processes of collecting, processing, disseminating and storing information causes transformation processes in the methodology of simplified accounting aimed at the formation of the space of digitalised economic information. Practical implications. The requirements of the business environment and digitisation processes have been disclosed. The conceptual apparatus was clarified based on the analysis of regulatory documents. The transformation of the methodological bases of the simplified accounting system has been identified, which will ensure the adoption of the principle of stakeholder orientation, the development of simple and simplified forms of accounting, and the creation of the space of digitised economic information. The article identifies the need to introduce an XBRL taxonomy for simplified accounting, consistent with the main taxonomy, which is a necessary component of digitisation of simplified accounting. Value/Originality. Focusing on stakeholders and promoting digitalisation will help to increase understanding and manageability among small businesses.

Risk quantization by magnitude and propensity

We propose a novel approach in the assessment of a random risk variable X by introducing magnitude-propensity risk measures (mX,pX). This bivariate measure intends to account for the dual aspect of risk, where the magnitudes x of X tell how high are the losses incurred, whereas the probabilities P(X=x) reveal how often one has to expect to suffer such losses. The basic idea is to simultaneously quantify both the severity mX and the propensity pX of the real-valued risk X. This is to be contrasted with traditional univariate risk measures, like VaR or CVaR, which typically conflate both effects. In its simplest form, (mX,pX) is obtained by mass transportation in Wasserstein metric of the law of X to a two-points {0,mX} discrete distribution with mass pX at mX. The approach can also be formulated as a constrained optimal quantization problem. This allows for an informative comparison of risks on both the magnitude and propensity scales. Several examples illustrate the usefulness of the proposed approach. Some variants, extensions and applications are also considered.

Epidemiological survey of cystic echinococcosis in southwest China: From the Qinghai-Tibet plateau to the area of Yunnan.

Echinococcosis is prevalent in 9 provinces in Western and Northern China. An epidemiological survey of echinococcosis in 2012 and 2016 showed cases of echinococcosis in Yunnan Province. To understand the spatial distribution and epidemiological characteristics of echinococcosis in Yunnan for the prevention and control of echinococcosis and to reduce the risk of infection in Yunnan Province. Based on the China Information System for Disease Control and Prevention (CISDCP), echinococcosis cases reported from 36 hospitals and 34 Centers for Disease Control were investigated and epidemiologically analyzed from 2021 to 2022. The exclusion criteria included suspected cases, same case only counted once and cases not from Yunnan. A total of 705 cases were investigated, of which 397 cases were suitable for statistical analysis. In these 397 cases, epidemiological investigation was tracked in 187 cases. All data were inputted using double entry in the Excel database, with error correction by double-entry comparison. The data on echinococcosis cases in Yunnan Province were analyzed by ArcGIS 10.1 software to generate a density map of echinococcosis distribution. All statistical analyses were conducted using SPSS 17.0, including the chi-square test, linear regression test and logistic univariate and multivariate regression analyses. A total of 397 cases were found in 89 counties in Yunnan Province. The number of cases in the top three prefectures were Dali (38.1%), Diqing (10.1%), and Kunming (8.3%), and the top five counties were Jianchuan (9.1%), Shangri La (8.3%), Eryuan (7. 6%), Heqing (6.9%), and Dali Districts (5.0%). There were significant differences between the different areas. The case reporting rate by CISDCP (33.8%) was low; the first case was reported by CISDCP in 2002, and the highest number of cases was 50 (2017). Confirmed and clinical cases accounted for 62.5% and 37.5%, respectively. However, 90.9% of the cases of hydatid disease were reported by the hospital system, and only 9.1% of the cases of hydatid disease were found in the community through active screening. The difference between the two methods of case detection was statistically significant. Most of the cases of echinococcosis were found in farmers/herdsmen (75.1%) and students (9.1%). In addition, Han (43.6%) and Bai (26.2%) had a higher incidence of infection than other nationalities, and the liver (87.7%) and lung (6.8%) were the most common sites of cyst formation. Among the analyzed cases, 187 were epidemiologically analyzed and the clinical symptoms were not obvious in the early stage in 47.1% of cases. The results of logistic regression analysis showed that the age group, education level, presence of dogs in the family (either previously or currently), and handwashing (occasionally or not) were factors related to echinococcosis infection. 55.6% of cases were in endemic areas, and 44.4% of cases were in non-endemic areas. Among 83 cases in non-endemic areas, only 4 cases had been to endemic areas and had a history of living, working, travelling, or hunting in echinococcosis epidemic areas. Cases of echinococcosis were reported throughout the entire Yunnan province, with the majority distributed in Western Yunnan, suggesting that echinococcosis control should be strengthened in this area. We suggest that an epidemiological investigation should be carried out in the future, based on the clues from newly discovered cases in hospitals or from the CISDCP. The newly discovered cases in the hospital provided clues to comprehensively determine the location of cases and where epidemic spot investigation should be conducted.

Intangible assets of an enterprise: Peculiarities of auditing and display in accounting

Relevance. The research relevance is determined by the rapid development and introduction of intangible assets in enterprises causing issues of their proper accounting and subsequent audit.Purpose. The research aims to analyse the accounting of intangible assets of the enterprise and to consider the peculiarities of their audit.Methodology. The analysis method was used to establish that problems in accounting for intangible assets arise at each of its stages, which is ultimately reflected in the final stage of work with intangible assets � audit problems. The deduction method was used to establish that the double-entry accounting system significantly limits the completeness of information on intangible assets.Results. According to the results of the research, as of 2023, the enterprises of Azerbaijan apply an international approach in the accounting of intangible assets. In addition to characteristic features of intangible assets and their nature, inaccuracies in international standards concerning intangible assets are the root cause of incorrect accounting and create many problems in their accounting and further audit. These problems impede stakeholder information and reduce confidence in financial reporting and subsequent decisions to develop the company�s competitive advantage in the market.Conclusions. The practical significance of this study is determined the findings of the study help businesses to avoid the most common errors in accounting for intangible assets, improve their management efficiency, minimise risks and make informed decisions to achieve long-term sustainability and success in the market.

Reframing imperial China’s indigenous accounting history: further discoveries in archival materials from the three centuries before 1850

How far did the indigenous accounting of China's historically successful economy parallel Western double-entry bookkeeping (DEB)? We propose a scheme for classifying stages of bookkeeping that approach full DEB, review recently available nineteenth century Chinese accounting manuals and re-examine how far their recommendations reflect practice to be found in original account books contained in the archives of the Zigong brine wells for 1916-1917 (which have been argued to be essentially unchanged from the nineteenth century Qing era and perhaps earlier) and in the surviving accounts of the Fēngshèngtài salt traders of Henan province spanning 1854-1881. We introduce the accounting records we have now discovered from merchanting businesses in Anhui province, which span 300 years and survive from the 1590s onwards. These are all more sophisticated than the ‘merchant-banking' accounts in the vast archive of Tŏng Tài Shēng covering 1798-1850, and in the case of the Anhui merchants' accounts comprise ‘balance sheets' that include monetary values for physical as well as monetary assets, matching their owners' ‘capital'. We tentatively conclude, on the basis of the evidence now emerging, that despite its variety of forms indigenous Chinese style accounting practice may in some cases have captured the structural essentials of DEB’s content and functions and might be labelled ‘Chinese-style double-entry bookkeeping' ('CDEB'), over which Western bookkeeping had no conceptual advantages.

The Efficiency and Challenges of E-Commerce Logistics in Enhancing Market Access for Agricultural Products in Rural China

This paper explores the transformative role of e-commerce logistics in rural China, with a focus on its impact on the agricultural sector. E-commerce logistics have been heralded as a significant driver of market access for agricultural products, providing rural farmers with unprecedented opportunities to engage with national and global markets. Through a comprehensive literature review, this study examines the dual aspects of e-commerce logistics: its efficiency in enhancing market access and the challenges it faces, including infrastructural deficits, digital divide issues, and regulatory hurdles. The paper highlights documented successes, such as reduced time to market and market reach, while also delving into the persistent challenges that limit the full realization of e-commerce’s potential in rural areas. Furthermore, it identifies significant gaps in current research, particularly regarding the long-term sustainability of e-commerce logistics, its environmental impact, and its social implications on traditional agricultural practices and rural communities. The study concludes with recommendations for future research directions and policy interventions aimed at maximizing the benefits of e-commerce for rural development, ensuring sustainability, and addressing the socio-economic disparities exacerbated by digital divide issues. This paper contributes to the discourse on rural development and digital inclusion, offering insights into the complex interplay between technology, agriculture, and rural livelihoods in the context of China’s rapid digitalization.

The economy of migration. Knowledge, accounting, and debt

ABSTRACT What we propose in this paper is to elaborate on what it means to consider ‘migration’ as part of an oikonomia. This is not an ‘economic perspective on migration’ but a genealogy of migration as a way of managing people in light of both colonial divides and questions of labor and race. First, we argue that ‘migration’ is constituted as an effect of accounting, of the registration of comings and goings and of belonging within a reference space of governed territories. We illustrate how migration is born out of the specific accounting inventions made by Ernst Ravenstein. Second, we argue that the accounting of a singular thing called migration only starts to take off when nineteenth-century empire reaches its tipping point. Third, we illustrate how this accounting constitutes a form of double bookkeeping. To record or register migration is to make a record of what the nation would be if the people marked as migrants were not present, and it is to simultaneously record what it costs the nation now that they are. In this oikonomia, migration is enacted as a form of debt.

On Aspects, Identity Theory, and the Dual Aspect Account

On Aspects, Identity Theory, and the Dual Aspect Account

Short Text Semantic Sentiment Analysis Based on Dual Channel Aspect Attention in Intelligent Systems

Traditional deep learning models for text sentiment analysis fail to fully harness the contextual semantic information of aspect nodes or use prior sentiment resources. This paper proposes a dual channel sentiment analysis model named M2BERT-BLSTM AA that is based on an enhanced Bidirectional Encoder Representations from Transformers(BERT)and Bidirectional Long short-term memory(BLSTM) model and incorporates a Dual Attention Mechanism. Firstly, an emotional resource database is constructed using existing emotional resources. Secondly, vectors are concatenated following mean and max pooling along the dimension of sentence length. These semantic features mitigate evaluation imbalance.Then the text and sentiment information are encoded separately, using distinct Attention Mechanism(Att-M) to extract contextual relationships and emotional features. The model's Aspect-Based multi-class sentiment prediction accuracies on the three Chinese datasets of Meituan ordering, restaurants, and laptops are 75.2%, 87.5%, and 75%, respectively, showing improved performance on sentiment classification.

The Impact of ‘Migration Potential’ on the Economic and Demographic Development of Donor and Recipient Countries

The phenomenon of global migration exerts a substantial impact on nations, organizations, and individuals, yet the focus of scholarly discourse on the potential of migrants has historically not paralleled the magnitude of this phenomenon. This study brings into focus the often-neglected dual nature of immigrant potential, impacting both countries that receive migrants (recipient countries) and those from which migrants originate (donor countries). Prior research within the Russian context predominantly examined the potential of compatriots in post-independence neighboring countries or the potential related to internal migration and the redistribution of human and labor resources regionally. Prevailing perspectives have largely been confined to examining the migration potential of specific socio-demographic groups within defined territories, often characterized by distinct ethnic features. This research illuminates the dual aspect of external migrant potential. It elucidates how migrants contribute significantly to the development of host countries, while donor countries also reap considerable benefits from the migratory capabilities and engagements of their citizens in foreign employment.The objective of this article is to augment theoretical paradigms in the study of "migration potential," conceptualizing it as an integrative system that combines quantitative and qualitative attributes of a highly mobile and motivated populace. The paper seeks to delineate the conceptual framework of migration potential, establish its structural composition, and elucidate the mechanisms and factors through which migrant potential influences the economic and demographic progress of both recipient and donor nations.Findings: The study delineates the constituent components of the functional sub-potentials (subcomponents) within the broader construct of "migration potential," synthesizing these through a meticulous examination of extant Russian and international academic literature. Migration potential is approached as a variable that is both fluid and subject to modification. The research critically analyzes the multifaceted impacts – both advantageous and adverse – of migration on diverse sectors of life in donor and recipient countries. A case in point is the correlation between the educational potential and the intellectual prowess of highly skilled migrants, which significantly contributes to innovation within the host regions. Conversely, a deficiency in the integration potential of external migrants may precipitate xenophobic tendencies among native populations. From the perspective of donor countries, the influx of remittances stands out as a pivotal and transformative element within the broader context of global migration.

Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence

The discussions on the relationship of the development of capitalism with double-entry bookkeeping (DEB) and single-entry bookkeeping (SEB), initiated by Sombart and Yami, gained a new quality after Bryer's research. During these discussions, the parties repeatedly referred to the comparative advantages of DEB and SEB. But these advantages were only mentioned, and their detailed analysis was not carried out. This article is devoted to filling this gap. The analysis showed that both systems completely coincided at the basic level: they were intended for capital accounting, formed the same balance sheets, and used the same methods and registers. The differences were only in the smaller nomenclature of accounts formed by various stages of the SEB in the General Ledger and, accordingly, in lower costs for its maintenance. Therefore, DEB can be interpreted as an advanced version of SEB. Both systems, mistakenly perceived as competitors, complemented each other well, contributing to the development of capitalism in the entire spectrum of its transitional forms.

GREPHRO: Nature-inspired optimization duo for Internet-of-Things

The optimization techniques usually work with the maximization or minimization of the problem to obtain the local loci or cumulative global loci. Two-dimensional bio-inspired optimization techniques face convexing problems towards a global solution and use an increased number of iterations. Besides, the duality principle considers the dual optimization aspects of the problems leading to a large duality gap of uncertain deviations and optimization errors between any prime solution and its dual solution. Moreover, several problems exist where one objective function requires maximization and another objective function requires minimization using the same set of parameters and some chaining of the feedback process. In such cases, we generally use two different optimization problems as per the best suit to the problem environment and obtain the different sub-solutions of the individual problems. This increases the complexity of the system and often deviates from the original optimal solution. We address these problems of dual optimization in our present work.In this paper, we introduce the first optimization duo model for computing services. To be specific, our proposed model is the first optimization model that works in a dual combined mode with maximization and minimization simultaneously to obtain a global optimum value or loci. We call our model GREen PHotosynthesis and Respiratory-based Optimization (GREPHRO). GREPHRO is primarily motivated by the observation of plants’ photosynthesis and respiratory processes, which work on the same set of environmental variables and have a chaining process. Further, our proposed nature-inspired GREPHRO can value the global optima or infimum point considering a single objective function serving as maximization and minimization combined. GREPHRO uses the Lagrange dual principle and non-linear parameters to obtain a linear solution for the infimum optima. We use a set of experiments on the GREPHRO model in the domain of Wireless Sensor Network (WSN)-based Internet of Thing (IoT) to derive the use case of our proposed work. The experimental results and the comparative analysis with the two of our previous works show that GREPHRO takes fewer iterations with more stability of the optimum solution. Moreover, the computational and memory complexities are also less. Therefore, GREPHRO is efficient and suitable for two-dimensional optimization problems in resource-constrained environments for IoTs.

Učinci informacija iz financijskih izvještaja nevladinih organizacija na donacije

The purpose of this study is to identify data from the financial reportsof NGOs that influence donors’ willingness to donate. Using logistic regression,the authors attempt to identify the accounting measures associatedwith donations among the NGOs in our sample. The study included a sampleof 2,981 NGOs in Croatia that use a double-entry accounting system. Theresults show that several accounting variables have an impact on donations,including organizational size, volunteer staff, revenue concentration,government grants, business-like income, debt ratio and adequacy of equity.The study has some limitations. First, the sample covered mainly largeCroatian NGOs. Second, by design, the focus was on a broad sample whichincludes different types of organizations, so there is the possibility that theeffects of organizational and financial characteristics on donations are notequal across the sample of different types of organizations. This study helpsto fill the gap in the literature on this topic by examining the relationshipbetween information from NGOs financial reports and giving behaviour. This study also presents new empirical findings from a large sample studyfrom Croatia with a different institutional background. Research results providenew insights into how financial disclosure can meet the needs of donors.

МЕТОДОЛОГІЧНІ ЗАСАДИ, МЕТОДИ ТА ІНСТРУМЕНТИ УПРАВЛІНСЬКОГО ОБЛІКУ

The article is devoted to the study of methodological foundations, methods and tools of management accounting and its practical implementation in the activities of enterprises in order to improve the information support of managers and managers of enterprise. It has been found that management accounting is a separate accounting system, which is a subsystem of the general enterprise management system and provides for the collection, processing of information received from various departments about the status and performance of the enterprise, which provides the ability to make managerial decisions and effectively manage costs, assets, profits of enterprise. The methodology and complex of methods used in the process of management accounting and ensuring the consistency, accuracy, and effectiveness of its implementation are studied. Three groups of methods of management accounting have been researched and generalized: general methodological methods, general scientific methods and specific methods. It has been found that general methodological methods are characteristic of the study of a wide range of objects, such methods include observation, comparison, analysis and synthesis. General scientific methods of management accounting are general methods that are used, including in accounting, these are: accounting accounts; double entry; Inventory; documentation forms; depreciation, calculation, and others. Specific methods of management accounting provide tools for solving specific management problems, these include methods that are different in terms of cost and include accounting by actual cost indicators (direct costing) and accounting by standard cost indicators (standard costing), as well as SWOT analysis, balanced scorecard, budgeting, benchmarking and other methods. It has been found that economic and mathematical methods of studying the cost of products and services have become widely used in the implementation of management accounting in order to identify the relationship between the cost items in the cost and the profitability of its production. It has been found that the organization of management accounting at the enterprise should be carried out in compliance with the following principles: consistency; analyticality of information; use of primary information; periodicity; consistency; integrity; economy; balance; responsibility; transparency.

ПОДАТКОВИЙ І БУХГАЛТЕРСЬКИЙ ОБЛІК: СПІЛЬНІ РИСИ І ВІДМІННОСТІ

In the current economic environment, both in Ukraine and in foreign countries, the issue of tax accounting is becoming increasingly acute. This is primarily due to the growing requirements of tax administrations both to the quality of tax reporting and to the growing requirements for real-time control and business operations of enterprises. At the legislative level, the concept of tax accounting and its principles are not clearly defined. On the other hand, the requirements for the preparation of tax reporting are clearly regulated. At the moment, there is a debate and controversy among scientists regarding tax accounting, some scientists consider tax accounting as a part of bookkeeping, while others argue that tax accounting has enough characteristics and features to be independent and go hand in hand with bookkeeping. The article analyses approaches and interpretations to the concept of "tax accounting" by various scholars, summarises and offers an interpretation of tax accounting. The paper conducts a comparative analysis of tax accounting and bookkeeping, identifies common and distinctive features. In particular, the primary source of information in both accounting is primary documents, which are the main information base on which certain transactions are recorded and which underlies the preparation of both tax and financial statements. To record business transactions, double entry is used in bookkeeping and tax accounting, and appropriate accounts are allocated for tax payments in the chart of accounts. The result of bookkeeping and tax accounting is reporting, in the first case financial and in the second case tax. The requirements for financial and tax reporting are regulated by different regulatory documents, and there is a difference between bookkeeping and tax accounting in the treatment of certain business transactions, in particular, the date of the VAT liability. The main users of tax reporting as a result of tax accounting are the state tax administration authorities, but there is a tendency that company officials use tax reporting along with financial reporting for the purpose of effective tax planning as one of the elements of the overall planning of the company's development. The publication examines the basic principles of bookkeeping in the context of their applicability to tax accounting, where they are more applicable, except for the accrual basis. It summarises the importance of tax accounting as a subject that requires more detailed research.

Markets and the Spontaneous Emergence of Double Entry Accounting

Markets and the Spontaneous Emergence of Double Entry Accounting

Blockchain Technology and Corporate Governance: An Analysis of Board Structure, Shareholder Rights and Compensation Policies

The blockchain technology (BT)_offers a new means to trade and monitor the ownership of financial assets which is similar to the advent of double-entry bookkeeping centuries ago. This represents a significant development in financial record-keeping. Stock exchanges are investigating BT worldwide to enable businesses to list, to trade and to vote on shares. This adoption has the potential to benefit stockholders through reduced trading costs, faster ownership transfers, improved record accuracy and increased process transparency. This study examines the effect of BT on corporate governance. Using feasible generalised least squares analysis, our study analyses data from 297 European businesses included in the STOXX Europe 600 index between 2016 and 2021. The results show that the adoption of BT improves the quality of board decision-making and streamlines board activities. In addition, the study indicates that BT facilitates greater direct shareholder rights and encourages effective worldwide administration of director and board member compensation. The research contributes to the current body of literature by confirming the positive impact of implementing (BT) on enhancing corporate governance measures. This, in turn, assists managers in formulating appropriate strategies.

Probabilistic properties and estimation methods for periodic threshold autoregressive stochastic volatility

<abstract><p>In an endeavor to encapsulate the dual aspects of volatility progression and periodicity inherent in autocorrelation frameworks demonstrated by various nonlinear time series, a novel conceptualization emerges—the periodic threshold autoregressive stochastic volatility (PTAR-SV) model. This model served as a viable alternative to the conventional periodic threshold generalized autoregressive conditional heteroskedasticity (TGARCH) process. The inherent probabilistic framework of the PTAR-SV model incorporated certain essential features, including strict periodic stationarity, enhancing its analytical robustness. Additionally, this study established the conditions for higher-order moments to exist within the PTAR-SV model. The autocovariance structure pertaining to the powers of the PTAR-SV process has been studied. The process of parameter estimation was scrutinized via the quasi-maximum likelihood technique. This estimation approach involved assessing likelihood using prediction error decomposition and Kalman filtering. Moreover, we extended our analysis to include a Bayesian Markov chain Monte Carlo (MCMC) method based on Griddy-Gibbs sampling, particularly suitable when the distribution of model innovations follows a standard Gaussian. Through a simulation study, we evaluated the performances of both the quasi-maximum likelihood (QML) and Bayesian Griddy Gibbs estimates, providing valuable insights into their respective strengths and weaknesses. Finally, we applied our newly developed methodology to model the spot rates of the euro against the Algerian dinar, demonstrating its applicability and efficacy in real-world financial modeling scenarios.</p></abstract>

Analysis and Validation of Image Search Engines in Histopathology.

Searching for similar images in archives of histology and histopathology images is a crucial task that may aid in patient tissue comparison for various purposes, ranging from triaging and diagnosis to prognosis and prediction. Whole slide images (WSIs) are highly detailed digital representations of tissue specimens mounted on glass slides. Matching WSI to WSI can serve as the critical method for patient tissue comparison. In this paper, we report extensive analysis and validation of four search methods bag of visual words (BoVW), Yottixel, SISH, RetCCL, and some of their potential variants. We analyze their algorithms and structures and assess their performance. For this evaluation, we utilized four internal datasets (1269 patients) and three public datasets (1207 patients), totaling more than 200, 000 patches from 38 different classes/subtypes across five primary sites. Certain search engines, for example, BoVW, exhibit notable efficiency and speed but suffer from low accuracy. Conversely, search engines like Yottixel demonstrate efficiency and speed, providing moderately accurate results. Recent proposals, including SISH, display inefficiency and yield inconsistent outcomes, while alternatives like RetCCL prove inadequate in both accuracy and efficiency. Further research is imperative to address the dual aspects of accuracy and minimal storage requirements in histopathological image search.