Evolution of Accounting Thought

Eldon S. Hendriksen and Michael F. van Breda, Four Thousand Years of be, Chapter 2 of Accounting Theory, 5th edition, Irwin, 1992 Accountancy, from Wikipedia, http://en.wikipedia.org/wiki/Accounting. Retrieved January 20, 2011. Contents of lecture notes: 1. Introduction 2. wherefore rile with the history of account? 3. The beginnings 4. So what is accounting (or accounting)? 5. Double-entry accounting 6. Why double-entry accounting? 7. The intent 1500 to 1800 8. The period 1800 to 1955 9. The period 1955 to 1970 10. The period 1970 to the present 11. The Conceptual Framework Project 12. compendious of developments all over the period 1800 to the present 13. Emergence of the profession 14. economy 15. The industrial revolution 16. Management accounting 17. Contemporary accounting challenges (profession) 18. Accounting seek 1. Introduction Accounting in the world forthwith is a highly developed research discipline and a well-organised and structured profession. We trace the development of accounting as a well-recognised discipline and profession, and the evolution of accounting thought, over many centuries.

The dress of accounting today is directed and constrained by the pronouncements of schoolmaster bodies and by the requirements of legal statutes in many different jurisdictions nearly the world. It was not always so: as with all victor and other followings, accounting has developed progressively from small beginnings over a long time. Likewise from small beginnings, accounting research developed from individual and dis-connected contributions to a worldwide (and connected) discipline: hundreds of researchers give out their work through academic journals, conferences, congresses and departmental seminars and research curriculums. thither are several lines of research and different approaches. 2. Why bother with the history of accounting? There are two reasons wherefore a study of the development of accounting is important, and worth the effort.... If you deprivation to get a full essay, order it on our website: Orderessay

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