In recent years we have been inundated with news of corporations under investigation because of questionable accounting …. Thousands of employees have lost their life savings and livelihood. This type of creative accounting practices opened the door … oversight and governance of business institutions all over the world …

change, development into a large corporation and its maturity. It is argued that accounting data can be one of the most … important inputs in this regard. However, accounting data is necessary but not sufficient for a complete account of the history … purpose without accounting data. This paper focuses on the use of accounting data for reconstructing corporate history and …

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 …