This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten …. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic … sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas …

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 …

This article seeks to demonstrate that the invention of double-entry accounting, during the 13th and 14th centuries in … defined by double-entry accounting, which explains its decisive historical importance for the history of money …