Conceptual Development of Accounting: A Historical Perspective
This paper attempts to analyze the conceptual development of accounting vis-à-vis the evolution of cost accounting and management accounting from the general accounting system. It also looked into the evolution and promotion of international accounting bodies. The investigation so far revealed that...
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| Format: | Article |
| Language: | English |
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Mashhad: Behzad Hassannezhad Kashani
2015-11-01
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| Series: | International Journal of Management, Accounting and Economics |
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| Online Access: | https://www.ijmae.com/article_117754_4a4a2a258bea293f0910fb93834830cc.pdf |
| _version_ | 1797690286134001664 |
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| author | Patrick Omagbon |
| author_facet | Patrick Omagbon |
| author_sort | Patrick Omagbon |
| collection | DOAJ |
| description | This paper attempts to analyze the conceptual development of accounting vis-à-vis the evolution of cost accounting and management accounting from the general accounting system. It also looked into the evolution and promotion of international accounting bodies. The investigation so far revealed that the historical evolution of modern day accounting, from all evidence date to 1211 A.D. when Italian bank was said to have kept a complete double-entry books of accounts. In the light of this therefore, we concluded that the invention of double-entry bookkeeping cannot be ascribed to any individual. |
| first_indexed | 2024-03-12T01:58:28Z |
| format | Article |
| id | doaj.art-91e49dc5e37f4a77bfc8a604a6af0493 |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:58:28Z |
| publishDate | 2015-11-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-91e49dc5e37f4a77bfc8a604a6af04932023-09-07T21:59:18ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262015-11-0121113931402117754Conceptual Development of Accounting: A Historical PerspectivePatrick Omagbon0Department of Accounting, Faculty of Management Sciences, University of Benin P.M.B. 1154, Benin City, Edo State, NigeriaThis paper attempts to analyze the conceptual development of accounting vis-à-vis the evolution of cost accounting and management accounting from the general accounting system. It also looked into the evolution and promotion of international accounting bodies. The investigation so far revealed that the historical evolution of modern day accounting, from all evidence date to 1211 A.D. when Italian bank was said to have kept a complete double-entry books of accounts. In the light of this therefore, we concluded that the invention of double-entry bookkeeping cannot be ascribed to any individual.https://www.ijmae.com/article_117754_4a4a2a258bea293f0910fb93834830cc.pdfaccountingaccountaccounting professiondevelopmenthistory |
| spellingShingle | Patrick Omagbon Conceptual Development of Accounting: A Historical Perspective International Journal of Management, Accounting and Economics accounting account accounting profession development history |
| title | Conceptual Development of Accounting: A Historical Perspective |
| title_full | Conceptual Development of Accounting: A Historical Perspective |
| title_fullStr | Conceptual Development of Accounting: A Historical Perspective |
| title_full_unstemmed | Conceptual Development of Accounting: A Historical Perspective |
| title_short | Conceptual Development of Accounting: A Historical Perspective |
| title_sort | conceptual development of accounting a historical perspective |
| topic | accounting account accounting profession development history |
| url | https://www.ijmae.com/article_117754_4a4a2a258bea293f0910fb93834830cc.pdf |
| work_keys_str_mv | AT patrickomagbon conceptualdevelopmentofaccountingahistoricalperspective |