When accounting was economics
The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2015-04-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0009.2922 |
| _version_ | 1818903803276034048 |
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| author | Mieczysław Dobija |
| author_facet | Mieczysław Dobija |
| author_sort | Mieczysław Dobija |
| collection | DOAJ |
| description | The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective. |
| first_indexed | 2024-12-19T20:57:21Z |
| format | Article |
| id | doaj.art-c7ef098b3e9e4fe187a4547a95ff8da8 |
| institution | Directory Open Access Journal |
| issn | 1641-4381 2391-677X |
| language | English |
| last_indexed | 2024-12-19T20:57:21Z |
| publishDate | 2015-04-01 |
| publisher | Rada Naukowa SKwP |
| record_format | Article |
| series | Zeszyty Teoretyczne Rachunkowości |
| spelling | doaj.art-c7ef098b3e9e4fe187a4547a95ff8da82022-12-21T20:05:55ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2015-04-01201583(139)16718210.5604/16414381.116506201.3001.0009.2922When accounting was economicsMieczysław DobijaThe presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective.http://ztr.skwp.pl/gicid/01.3001.0009.2922rachunkowośćw prehistoriitokenypracakapitałrachunkowość a ekonomiatokens |
| spellingShingle | Mieczysław Dobija When accounting was economics Zeszyty Teoretyczne Rachunkowości rachunkowośćw prehistorii tokeny praca kapitał rachunkowość a ekonomia tokens |
| title | When accounting was economics |
| title_full | When accounting was economics |
| title_fullStr | When accounting was economics |
| title_full_unstemmed | When accounting was economics |
| title_short | When accounting was economics |
| title_sort | when accounting was economics |
| topic | rachunkowośćw prehistorii tokeny praca kapitał rachunkowość a ekonomia tokens |
| url | http://ztr.skwp.pl/gicid/01.3001.0009.2922 |
| work_keys_str_mv | AT mieczysławdobija whenaccountingwaseconomics |