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The Advent of Accounting in Business Governance : From Ancient Scribes to Modern Practitioners

Axtell, Jenifer - 2017

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 governance, from ancient origins to present day, from the...

Persistent link: https://www.econbiz.de/10012947952

From the Germanic to the Soviet accounting system (history of Czechoslovak accounting after the World War Two)

Zelenka, Vladimír; Zelenková, Marie - In: European financial and accounting journal : EFAJ 8 (2013) 1, pp. 67-84

The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes of that time. Firstly, it is a subject to tradition, and then also the political order. It results in the transition from the Germanic type of accounting to the Soviet model of...

Persistent link: https://www.econbiz.de/10011460253

From the Soviet to the French accounting system (history of Czechoslovak accounting before collapse of communist regime and then before division of Czechoslovakia)

Zelenka, Vladimír; Zelenková, Marie - In: European financial and accounting journal : EFAJ 8 (2013) 2, pp. 7-20

In the period between 1953 - 1965 the system of Book-Keeping Evidence of the National-Economic Evidence was used in 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...

Persistent link: https://www.econbiz.de/10011460282

Accounting Thought and Practice Reform : Ray Chambers’ Odyssey

Clarke, Frank - 2019

Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in...

Persistent link: https://www.econbiz.de/10012890047

The Wheat Study on Establishment of Accounting Principles (1971-72) : A Historical Study

Zeff, Stephen A. - 2014

The 1972 report of the Wheat Study on Establishment of Accounting Principles became the blueprint for the Financial Accounting Standards Board (FASB), which began its official operations on July 1, 1973, succeeding the Accounting Principles Board. The FASB was the world's first independent,...

Persistent link: https://www.econbiz.de/10013047796

The Trueblood Study Group on the Objectives of Financial Statements (1971-73) : A Historical Study

Zeff, Stephen A. - 2014

This paper examines the background and work of the AICPA's Accounting Objectives Study Group, chaired by Robert M. Trueblood, which issued its important report in October 1973. In particular, the research is informed by interviews with three members of the Study Group and with four of the...

Persistent link: https://www.econbiz.de/10013048634

Understanding Practice and Institutions : A Historical Perspective

Watts, Ross L. - 2016

This paper explains how and why Anglo-American accounting and auditing, along with corporate governance and capital markets, evolved over many centuries in response to changes in market forces and technology. We first trace the development of practices that were included in U.S. corporate...

Persistent link: https://www.econbiz.de/10012986034

Understanding Practice and Institutions : A Historical Perspective

Watts, Ross L. - 2016

Persistent link: https://www.econbiz.de/10012989004

A History of Japanese Accounting Reforms as a Microfoundation of the Democratic Socio-Economy : Accountics Part II

Suzuki, Tomo Hi de - 2014

the socio-economy through standardized accounting (Part I). Nevertheless, July 1948 is regarded as the beginning of Japan … which micro financial systems were swiftly developed as a microfoundation of the new "democratic" socio-economy. First … are considered in relation to the impacts of the IAS/IFRS on today's international socio-economy …

Persistent link: https://www.econbiz.de/10013044120

Accounting is an Evolved Economic Institution

Waymire, Gregory B.; Basu, Sudipta - 2014

We consider accounting from an evolutionary perspective. Accounting encompasses the creation of transactional records, the summarization of records in t-accounts, and the preparation of audited financial statements. Accounting's history spans at least 10,000 years dating back to the first human...

Persistent link: https://www.econbiz.de/10014047407

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