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Relevant bibliographies by topics / Evolution of Accounting

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Academic literature on the topic 'Evolution of Accounting'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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Journal articles on the topic "Evolution of Accounting"

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Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication a

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Bauchadze, Besik. "EVOLUTION OF ESSENCE OF MANAGEMENT ACCOUNTING." Economic Profile 17, no. 1(23) (2022): 74–83. http://dx.doi.org/10.52244/ep.2022.23.04.

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Although the term management accounting has been used around the world since the second half of the 20th century, and in Georgia, the scientists have been arguing about the essence of this phenomenon since about the 80s. Is it an independent science? Is it part of science that does not have an independent subject? This is pseudoscience, e.g., such a phenomenon does not exist at all and so on. The dispute is largely due to the reality of accounting science and practice in the specific countries. It would be a mistake to think of the management accounting as a novelty for the domestic economy. I

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Bilous, Olga. "Evolution of the accountant profession: current state and future." Galician economic journal 91, no. 6 (2024): 81–86. https://doi.org/10.33108/galicianvisnyk_tntu2024.06.081.

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The article is devoted to the study of historical aspects, the current state and prospects for the development of one of the oldest professions, namely the profession of accountant. The article studies the origin of the term «accountant» and its interpretation. The first mention of an accountant dates back to 1498, although the origin of accounting is traced back to ancient times. But the whiteness of the researchers believes that the real accounting business was started in Ancient Egypt approximately in the IV-III millennium BC, when there was a need to take into account values, organize publ

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Lew, Grzegorz. "Business language evolution – accounting." Współczesne Problemy Zarządzania 7, no. 1(14) (2019): 7–20. http://dx.doi.org/10.52934/wpz.72.

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All decisions of entrepreneurs and actions are determined by economic accounts. Each action has financial implications. Entrepreneurs looking for the possibility to record the financial consequences of their decisions naturally created an accounting system, which has become a widespread and universal information system of companies all over the world. Accounting has also changed with the development of companies on global markets. This evolution has led to the separation of two main accounting subsystems: financial and management accounting. Analyzing the process of accounting evolution, it ca

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Cushing, Barry E. "A KUHNIAN INTERPRETATION OF THE HISTORICAL EVOLUTION OF ACCOUNTING." Accounting Historians Journal 16, no. 2 (1989): 1–41. http://dx.doi.org/10.2308/0148-4184.16.2.1.

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Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the “normal science” of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary cr

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Boharu Mircea, Mihaela-Raluca, Andreea-Cristina Savu, Leliana Diana Bolcu, and Deian Nicolic. "Evolution and Professional Revolution for Accounting Professionals." Valahian Journal of Economic Studies 13, no. 1 (2022): 67–74. http://dx.doi.org/10.2478/vjes-2022-0007.

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Abstract The role of the professional accountant has evolved with the development of accounting science. During this process, the professional accountant should not limit his training to only university courses, as his performance is linked to the continuous development of his skills and knowledge in the field. The current economic context outlines the necessity for a new type of professional accountant, one who is constantly up to date with legislative changes, always ready to implement aid schemes offered by the state, always able to support the business environment affected by the crisis. C

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Waymire, Gregory, and Sudipta Basu. "Economic crisis and accounting evolution." Accounting and Business Research 41, no. 3 (2011): 207–32. http://dx.doi.org/10.1080/00014788.2011.574266.

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Simms, John. "CULTURAL EVOLUTION AND ACCOUNTING DIVERSITY." Journal of International Business and Economics 14, no. 4 (2014): 111–18. http://dx.doi.org/10.18374/jibe-14-4.7.

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Жердева, О. В., Т. В. Небавская, Э. Т. Махмудова, and Д. Д. Яковенко. "Evolution of leasing accounting: comparison of russian accounting standards with international accounting standards." Innovative economy: information, analytics, forecasts, no. 3 (June 18, 2024): 184–90. http://dx.doi.org/10.47576/2949-1894.2024.3.3.022.

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В статье анализируются сравнительные аспекты лизинговых операций в российской и международной практике. Рассматривается историческое развитие лизинга и его современное состояние. Тема актуальна в условиях роста популярности лизинга как гибкого и эффективного инструмента финансирования, особенно в нестабильной экономической среде. Особое внимание уделяется законодательным особенностям и перспективам развития рынка лизинга в России по сравнению с ведущими мировыми рынками. Также обсуждаются вызовы, с которыми сталкиваются российские компании при переходе на новые стандарты, включая необходимость

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Bagrii, Konon. "EVOLUTION OF CREATIVE ACCOUNTING AND WAYS TO IMPROVE IT." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS IV, no. 84 (2021): 63–81. http://dx.doi.org/10.34025/2310-8185-2021-4.84.05.

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In the modern activity of enterprises and organizations, which is developing dynamically, the number of accounting tasks is constantly growing. This is due to the improvement of accounting for the introduction of new rules for the recognition, evaluation and reflection of facts and phenomena of economic life. Such changes require a great deal of knowledge from the accountant not only on the legal regulation of accounting but also the correct professional judgment. A new system of financial reporting regulation has created the preconditions for the emergence of a new area of accounting, namely

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Dissertations / Theses on the topic "Evolution of Accounting"

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Kilani, Kilani Abdulkerim. "The evolution and status of accounting in Libya." Thesis, University of Hull, 1988. http://hydra.hull.ac.uk/resources/hull:3108.

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Harston, Mary Elizabeth. "A comparison of the evolution of accounting institutions in Germany and the United States." Thesis, University of North Texas, 1991. https://digital.library.unt.edu/ark:/67531/metadc332555/.

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The purpose of this dissertation is to compare the evolution of the German accounting profession with that in the United States from the late 1800's to the early 1930's. Included is an analysis of the interaction of the accounting profession with each nation's corporate/ banking institutions in influencing financial reporting and the demand for audits.

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Hussaen, Nidham Mohammed Ali. "The evolution of accounting for inflation in Germany, 1920-1923." Thesis, University of Hull, 1988. http://hydra.hull.ac.uk/resources/hull:11838.

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Currently suggested systems of accounting for inflation are not the product of the 1970's but date back to the 1920's in Germany and the severe inflationary period witnessed there between 1920 and 1923. It was especially this German experience that aroused an interest in the accounting problems posed the heavily depreciated Mark, and believed to be approachable by striking at the very foundations of traditional accounting that are embedded in the stability of the unit of measurement. In the literature in English there are scattered references to the German accounting literature of the day, and

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Helles, Salem Abdalla Salem. "The evolution of accounting in developing countries : the study of Jordan." Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:3500.

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The main purposes of this study are to ascertain whether Jordan's accounting systems (enterprise, government, social) provide the necessary information for its socio- economic development planning and to suggest means by which to improve accounting in the country. An attempt is made to describe the Jordanian environment and to determine the possible orientation of accounting in Jordan. It is shown that Jordan is a developing country, which was and still is subject to pressure from foreign powers both politically and economically. This pressure has created a bias towards the U.K.! USA accountin

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Dibartolomeo, Theresa. "The evolution of U.S. generally accepted accounting principles and its current and future status /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_dibar_evolu.pdf.

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Al-Rehaily, Awad Salamah Fayez. "The evolution of accounting in Saudi Arabia : a study of its relevance to the social and economic environment." Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:4585.

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The need to study the evolution of accounting in its environmental setting in developing countries is increasingly recognised in the literature. The purpose of this thesis is to examine the evolution and status of accounting systems in developing countries, with particular reference to the Saudi Arabian environment. It attempts to highlight the main shortcomings in each component of the accounting system (education, profession, enterprise, government and national accounting) and to put forward suggestions and recommendations for improvement which reflect the socioeconomic development needs. Th

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Thorén, Kent. "Realizing a fast growth strategy - A case study of the evolution of management control systems in a fast growing firm." Licentiate thesis, KTH, Industrial Economics and Management, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-1812.

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<p>Growth has received considerable interest from researchersduring the past two decades. Some of this research focuses onorganizational issues as firms grow, proposing that thisprocess involves considerable formalization of structures,pro-cedures and systems. However, until recently, fewsubstantial research contri-butions have been made thatinvestigate the specific influence of growth on con-trol systemdevelopment. To address this gap in knowledge, this thesisexplores control system development in a fast-growing casefirm. Using a lever-of-control framework, it examines whichcontrol mechanisms

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Conceição, Kelly Bonifácio da. "Estudo evolutivo da Contabilidade pública no Brasil e as ações do Conselho Federal de Contabilidade diante dos novos rumos da Contabilidade aplicada ao setor público." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4355.

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O objetivo deste trabalho é analisar a evolução da Contabilidade pública no Brasil, com a chegada da família real portuguesa e edição do Alvará Régio, em 1808, até os dias atuais, com a edição das Normas Brasileiras de Contabilidade Técnicas aplicadas ao setor público (NBC TSP) e a convergência, no setor público, das Normas Internacionais de Contabilidade pelo Grupo de estudos da área pública do Conselho Federal de Contabilidade (CFC) com colaboração de entidades públicas e privadas. Por se tratar de um estudo de fatos históricos, optou-se pelo tipo de abordagem qualitativa para alcançar os ob

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Soldevila, García Pilar. "El Control de gestión en organizaciones sin ánimo de lucro: el caso particular de los colegios de economistas de España." Doctoral thesis, Universitat Pompeu Fabra, 2000. http://hdl.handle.net/10803/7328.

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Esta investigación ha identificado los instrumentos de contabilidad de gestión que los gestores de las organizaciones no lucrativas, y más concretamente de los colegios de economistas de España, utilizan y pueden utilizar como sistemas de información para el control de la gestión y para la mejora de su eficiencia, eficacia y economía. <br/>Se han realizado tres estudios empíricos: <br/>1. A los gestores de los colegios de economistas, para conocer situación y nivel de implantación de instrumentos de control de gestión .<br/>2. Se ha centrado en el análisis de la situación a nivel también de i

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Neves, Cleonábula Maria Maranhão. "Especificação e implementação de um sistema evolutivo de apoio à análise de demonstrações contábeis SEADC para fins de tomada de decisão." Universidade Federal de Alagoas, 2012. http://repositorio.ufal.br/handle/riufal/851.

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This paper describes the specification and implementation of a computational system entitled Evolutionary Support System for the Analysis of Accounting Statements (ESAAS), which aims to optimize decision making, and uses variations of the genetic algorithm from Holland. In its specification, there is a population formed by chromosomes that are vectors over a ternary alphabet with size corresponding to the number of account statements contained in the type of analysis chosen by the user. The ESAAS diagnoses the financial and economic situation of commercial, industrial companies or service prov

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Books on the topic "Evolution of Accounting"

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Skinner, Ross M. Accounting standards in evolution. Holt, Rinehart and Winston of Canada, 1987.

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Littleton, A. C. Accounting evolution to 1900. Garland, 1988.

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Garner, S. Paul. Evolution of cost accounting. Garland Pub., 1988.

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1938-, Milburn J. Alex, ed. Accounting standards in evolution. 2nd ed. Prentice Hall, 2001.

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Bromwich, Michael. Management accounting: Evolution not revolution. CharteredInstitute of Management Accountants, 1989.

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Shank, John. Strategic cost analysis: The evolution from managerial to strategic accounting. Irwin, 1989.

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Myddelton, David Roderic. Accountants without standards?: Compulsion or evolution in company accounting. Institute of Economic Affairs, 1995.

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Wirick, David W. Generally accepted accounting principles for regulated utilities: Evolution and impacts. National Regulatory Research Institute, Ohio State University, 1994.

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Vijay, Govindarajan, ed. Strategic cost analysis: The evolution from managerial to strategic accounting. Irwin, 1989.

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Murphy, George J. The evolution of selected annual corporate reporting practices in Canada, 1900-1970. Garland, 1988.

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Book chapters on the topic "Evolution of Accounting"

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Lior, Avi. "WiMAX Accounting." In WiMAX Technology and Network Evolution. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9780470633021.ch14.

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Mnif Sellami, Yosra, and Yosra Gafsi. "Evolution of Government Accounting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-31816-5_3422-1.

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Mnif Sellami, Yosra, and Yosra Gafsi. "Evolution of Government Accounting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_3422.

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Harte, George F. "Social Accounting Techniques." In The Evolution of Public Management. Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-11473-3_9.

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Rosati, Pierangelo, and Victoria Paulsson. "The evolution of accounting information systems." In The Routledge Handbook of Accounting Information Systems, 2nd ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003132943-4.

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Singh, Jaspal. "Sustainability Accounting: Origins, Evolution, and Future." In Innovation, Sustainability, and Technological Megatrends in the Face of Uncertainties. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-46189-7_8.

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Matsubara, Saori, and Takahiro Endo. "The change and continuity of accounting professionals in Japan." In Japanese Management in Evolution. Routledge, 2017. http://dx.doi.org/10.4324/9781315560892-14.

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Siemionek-Ruskań, Małgorzata, and Mina Fanea-Ivanovici. "Peer-to-Peer Lending: Evolution and Trends." In Digitalization in Finance and Accounting. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-55277-0_2.

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Tessier, Sophie, and Samuel Sponem. "The evolution of management accounting in Canada." In The Role of the Management Accountant. Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-3.

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Day, Judy, and Peter Taylor. "The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation." In Accounting and Regulation. Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_8.

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Conference papers on the topic "Evolution of Accounting"

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Tandiono, Rosaline. "Accounting in the Cloud: Empirical Insights into the Intellectual Structure and Knowledge Evolution." In 2024 International Conference on Information Management and Technology (ICIMTech). IEEE, 2024. https://doi.org/10.1109/icimtech63123.2024.10780815.

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Koralage, Milani, Geeth Malagala, Nethmini Wijemunige, Sajana De Silva, Weerakoon Banda, and Anuja Lokeshwara. "From Chalkboards to Chatbots: A Systematic Literature Review on the Evolution of AI in Accounting Pedagogy." In 2024 6th International Conference on Advancements in Computing (ICAC). IEEE, 2024. https://doi.org/10.1109/icac64487.2024.10851039.

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Jaske, C. E. "Issues in the Life Assessment of Reformer Tubes." In CORROSION 2005. NACE International, 2005. https://doi.org/10.5006/c2005-05419.

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Abstract Tubes used in hydrogen, methanol, and ammonia reformer furnaces are subject to creep degradation during long-term elevated-temperature service. These tubes are centrifugally cast from heat-resistant alloys such as HK-40, HP-50, Nb-modified HP, and micro-alloyed HP. This paper reviews the major issues that must be addressed in assessing the service life of reformer tubes. These include modeling operating conditions, characterizing creep behavior, modeling the evolution of creep damage in tubes, accounting for metallurgical aging, including the influence of material defects, and evaluat

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Chojnicka, Paulina, Ivar Björnsson, Leandro Iannacone, and Oskar Larsson Ivanov. "A study on the history of imposed loads in building codes in Sweden." In IABSE Symposium, Tokyo 2025: Environmentally Friendly Technologies and Structures: Focusing on Sustainable Approaches. International Association for Bridge and Structural Engineering (IABSE), 2025. https://doi.org/10.2749/tokyo.2025.1052.

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<p>A necessary foundation for realizing circularity in the building sector is a good understanding of our existing building stock. This includes the design approaches and building codes used at the time of construction. The provisions in building codes have evolved from a heuristically adjusted permissible stress method to a semi-probabilistic safety format using partial safety factors. In addition, the focus has historically been on developing resistance models based on measurements and tests, whereas load models have received comparatively less attention. This study explores the Swedis

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Cojocari, Ana, and Maia Bajan. "The evolution of accounting software." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.52.

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The evolution of accоunting sоftware has significantly impacted the management of financial and managerial processes within organizations. Initially, accоunting was done manually, requiring meticulоus recоrd-keeping and a significant amount of time tо prоcess financial transactiоns. Over the decades, the develоpment of cоmputing technоlоgy enabled the transition frоm basic digital bооkkeeping tо advanced enterprise resоurce planning (ERP) systems that integrate accounting with other business functions. This paper examines the key stages in the evоlution of accоunting sоftware, highlighting the

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Keglević Kozjak, Suzana. "Digital Trends in the Accounting Profession." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.s.p.2023.89.

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The rapid technological changes have profoundly affected the accounting profession. This study aims to systematically explore how digital technology is influencing accounting, examining the forces driving this change. It also investigates crucial educational adaptations needed for future accountants to navigate the evolving technological landscape. The research examines various aspects, including the complex relationship between the accounting profession and global technological changes, the evolving role of technology in accounting, and the necessary adjustments required in accounting e

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Duçi, Ejona. "Strategic Management Accounting – Evolution of the concept." In 12th International Conference on Modern Research in Management, Economics and Accounting. Acavent, 2021. http://dx.doi.org/10.33422/12th.meaconf.2021.05.269.

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ROCAFORT NICOLAU, ALFREDO, FRANCISCO MARTÍN PEÑA, and JOSÉ DANIEL BARQUERO CABRERO. "INVESTIGATION AND SCIENTIFIC EVOLUTION OF COST ACCOUNTING PROGRAMMES." In Proceedings of the MS'10 International Conference. WORLD SCIENTIFIC, 2010. http://dx.doi.org/10.1142/9789814324441_0016.

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Sandulachi, Ana-Maria, and Marius-Sorin Ciubotariu. "Conceptual approaches on the evolution and trends in business sustainability reporting." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.29.

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The climate and health crises that have shaken the world in recent years have highlighted even more the need to change the current paradigm within the economic system, but also that of society as a whole. Given the important role of corporations globally, it goes without saying that adopting behavior that supports sustainable development cannot be possible without radical changes in corporate behavior. Thus, as the need for business sustainability reporting became more and more evident, the first concerns in this direction began to appear; the evolution of corporate sustainability reporting be

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Stavila, Paula. "The evolution of accounting in the Republic of Moldova." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.76.

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Research has demonstrated that the concept of accounting is influenced by two key factors: geographical context and the level of economic development within a country. In the era of globalization, accounting systems adapt to International Financial Reporting Standards (IFRS) through harmonization, facilitating effective management and economic control. Simultaneously, the concept of accounting in the Republic of Moldova (RM) has been shaped by regionalization factors. Provisions from EU Directives have been incorporated into RM’s accounting legislation due to its association with the European

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Reports on the topic "Evolution of Accounting"

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Huang, Hanwei, Jiandong Ju, and Vivian Yue. Accounting for the Evolution of China’s Production and Trade Patterns. National Bureau of Economic Research, 2024. http://dx.doi.org/10.3386/w32415.

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Kehoe, Patrick, Virgiliu Midrigan, and Elena Pastorino. Evolution of Modern Business Cycle Models: Accounting for the Great Recession. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w24741.

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Muhlestein, Michael, and Carl Hart. Geometric-acoustics analysis of singly scattered, nonlinearly evolving waves by circular cylinders. Engineer Research and Development Center (U.S.), 2020. http://dx.doi.org/10.21079/11681/38521.

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Geometric acoustics, or acoustic ray theory, is used to analyze the scattering of high-amplitude acoustic waves incident upon rigid circular cylinders. Theoretical predictions of the nonlinear evolution of the scattered wave field are provided, as well as measures of the importance of accounting for nonlinearity. An analysis of scattering by many cylinders is also provided, though the effects of multiple scattering are not considered. Provided the characteristic nonlinear distortion length is much larger than a cylinder radius, the nonlinear evolution of the incident wave is shown to be of muc

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Mulvey, Kathy, Carly Phillips, and L. Delta Merner. Research Areas for Climate Litigation: 2024 Report. Union of Concerned Scientists, 2024. http://dx.doi.org/10.47923/2024.15604.

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Climate litigation continues to grow and evolve as climate action lags and impacts grow increasingly severe. Although climate-focused cases employ a variety of legal strategies, they all need rigorous research to support their arguments, requiring the engagement of scientists capable of conducting and interpreting litigation-relevant research. To advance that work, we interviewed 19 legal practitioners and scholars, and identified eight research needs for climate litigation. Our findings highlight three research priorities: attribution science, climate change and health, and economic modeling,

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De Brun, Julio. Growth in Uruguay: Factor Accumulation or Productivity Gains? Inter-American Development Bank, 2004. http://dx.doi.org/10.18235/0008730.

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This paper is part of the project "Explaining Economic Growth Performance" launched by the Global Development Network (GDN). The purpose of this project is to explain economic growth performances across seven regions. During the last five decades the Uruguayan economy faced volatile macroeconomic conditions. Economic policies swung from highly controlled capital flows, exchange rates, and interest rates to the introduction of significant financial liberalization. This study will show that the upturn in economic growth since liberalization is due to improved resource allocation that, in turn, p

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Sakhare, Rahul Suryakant, Jairaj Desai, Wyatt Woker, et al. Connected Vehicle-Centric Dashboards for TMC of the Future. Purdue University, 2023. http://dx.doi.org/10.5703/1288284317642.

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Abstract:

The adoption of dashboards and tools into Traffic Management Centers (TMC) has been growing with advancements in connected vehicle (CV) data. These tools are now being utilized—not only for analyzing work zones, severe crashes, winter operations, and traffic signals—but also to provide measures for characterizing overall system mobility, resiliency, and after-action assessments. Previous studies have extended the concepts to include the enhanced trajectory-based CV data into dashboards that aid agencies in assessing and managing roadways. This study presents the extension of these tools that f

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Schofield, Ian S., Paul L. Brown, Mark J. Logsdon, and Matthew P. Wickham. Waste Rock Dump Characterization Studies at the Bingham Canyon Mine. Utah Geological Survey, 2024. http://dx.doi.org/10.34191/mp-179.

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Abstract:

The Bingham Canyon Mine, located near Salt Lake City, Utah, is surrounded by more than 6 billion tons of waste rock developed over the open cut mining history from 1903 to present; the surface area of the waste rock is approximately 5000 acres. Waste rock dumps have a thickness of more than 1 200 feet from crest to toe. From 1930 to 2000, selected portions of the waste rock dumps were commercially leached using a ferric-sulfate-based lixiviant to extract copper, whereas other portions have only received meteoric leaching. From 2011 to present, Rio Tinto Kennecott has studied the evolution and

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