General social theory provides a framework within which accounting and its role in advancing business and society can … be examined, including historical development and functions. This study examines the advent of accounting in business … history, while standards and technologies have changed, a fundamental purpose of accounting in business governance remains …

The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes … the Germanic type of accounting to the Soviet model of accounting, i.e. from the Singular System of Business Accounting to … Book-Keeping Evidence under the National-Economic Evidence. Although the Soviet accounting system is by some formal …

Czechoslovakia, based strictly on the Soviet model of accounting. This system was replaced in 1966 by Singular System for Economic … Information. The content followed the post-war Singular System for Business Accounting, which was heavily influenced by Germanic … Accounting System. Singular System of Economic Information and later Singular System for Socio- Economic Information (in its two …

history of cultural borrowing” (Edward Said, 1994), the same can be said of accounting history. It is not purported that the … vestiges of accounting activities and practices we can study are independent of erratic but inevitable stimuli from other … other core areas of accounting. At the same time accounting historians document shifts in beliefs and values in different …