history, while standards and technologies have changed, a fundamental purpose of accounting in business governance remains …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 …

scientific management practices (time study, variance analysis, etc.) reached a level in practice that many accounting historians …

in the West. These claims remain contested so it is relevant to explore the comparative international history of the book …-keeping and accounting practices of economically successful organizations elsewhere. Complementing the recent exploration into the … original account books contained in the archive of Tŏng Tài Shēng [统泰升] (‘TTS’) covering 1798-1850 (Yuan et al., Accounting and …