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Journal articles on the topic 'Evolution of Accounting'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

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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2

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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3

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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7

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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8

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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9

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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Ibrahim, Kabir, and Fidelis Ebarekpen. "Revolutionizing Accounting: The Power of Digital Accounting." Gusau International Journal of Management and Social Sciences 8, no. 1 (2025): 1–11. https://doi.org/10.57233/gijmss.v8i1.1.

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This study provides an overview of the evolution, benefits, challenges, and future prospects of digital accounting software. Digital accounting software encompasses a suite of computer programs and applications designed to streamline financial tasks, including bookkeeping, invoicing, payroll management, budgeting, and financial reporting. The study employed secondary data from different sources. The review highlights key benefits of digital accounting software include enhanced efficiency, improved accuracy, real-time financial insights, remote access and collaboration, and scalability. It also

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Enofe, A. O., and Henry K. Fasua. "Evolution and Development of Forensic Accounting." Cognizance Journal of Multidisciplinary Studies 3, no. 7 (2023): 402–23. http://dx.doi.org/10.47760/cognizance.2023.v03i07.029.

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This study examines the evolution and development of forensic accounting. Since the study uses a library approach to look at the evolution and development forensic accounting, it is qualitative in nature. The analysis of the available literature revealed that forensic accounting combines knowledge and skills obtained from law, computer science, auditing and accounting to investigate issues reported (reactive) and predicted (proactive). We discovered that forensic accounting is a pragmatic profession. Therefore, it (forensic accounting) will be one of the brightest professions of the future wit

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A., O. Enofe, and K. Fasua Henry. "Evolution and Development of Forensic Accounting." Cognizance Journal of Multidisciplinary Studies (CJMS) 3, no. 7 (2023): 402–23. https://doi.org/10.47760/cognizance.2023.v03i07.029.

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<strong><em>This study examines the evolution and development of forensic accounting. Since the study uses a library approach to look at the evolution and development forensic accounting, it is qualitative in nature. The analysis of the available literature revealed that forensic accounting combines knowledge and skills obtained from law, computer science, auditing and accounting to investigate issues reported (reactive) and predicted (proactive). We discovered that forensic accounting is a pragmatic profession.  Therefore, it (forensic accounting) will be one of the brightest professions

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14

Chastain, Clark E. "The Evolution of Human Resource Accounting." IEEE Engineering Management Review 14, no. 2 (1986): 3–10. http://dx.doi.org/10.1109/emr.1986.4306197.

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Mari, Libero Mario, Francesca Picciaia, and Alan Sangster. "Manzoni’s sixteenth-century ‘Quaderno Doppio’: The evolution of accounting education towards modern times." Accounting History 25, no. 4 (2020): 580–601. http://dx.doi.org/10.1177/1032373220942330.

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This article responds to a scarcity of literature on pre-nineteenth-century accounting education and addresses calls for more research into what gave rise to how we teach accounting today. The sixteenth century was when double entry began to extend beyond its Italian roots and the first printed bookkeeping manuals began to appear alongside Pacioli’s of 1494. Yet, it is the least covered period in our literature. We address this lacuna using hermeneutic analysis to critically analyse Dominico Manzoni’s seldom studied manual of 1540 to discover what he hoped to achieve, what he did, and identify

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Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an

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Miroshnуchenko, O., O. Krukhmal, and A. Khvostenko. "EVOLUTION OF MANAGEMENT ACCOUNTING: ESSENCE AND PRINCIPLES." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2022, no. 3 (2022): 51–59. http://dx.doi.org/10.21272/1817-9215.2022.3-5.

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The article examines the theoretical and methodical aspects of the organization of management accounting, taking into account the conceptual-methodical and evolutionary aspects. The role of management accounting in the process of developing and making effective management decisions has been studied. The purpose of the article is to study the evolution of management accounting and generalize the approaches of domestic and foreign scientists to define the concept of management accounting. A well-structured and effectively functioning information system at the enterprise, which ensures effective

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Prencipe, Annalisa. "Past evolution and recent trends in accounting research." FINANCIAL REPORTING, no. 2 (September 2017): 51–60. http://dx.doi.org/10.3280/fr2017-002005.

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Research in accounting is relatively young compared to other disciplines. Originally, normative research based on a priori reasoning and aimed at improving accounting practice was predominant among accounting scholars. After the 60's, accounting academics started using an empirical positive approach, aimed to better understand accounting phenomena through empirical tests of hypotheses. As from then, research in accounting has gone through several changes in terms of approaches, research methods and topics. This paper aims at highlighting the main stages of the past evolution and recent trends

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Bilbeisi, Khamis M. "CPA Evolution: Curriculum revision for Higher Education." International Journal for Innovation Education and Research 11, no. 7 (2023): 1–11. http://dx.doi.org/10.31686/ijier.vol11.iss7.4115.

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Recent proposals from the National Association of States Board of Accountancy and the American Institute of Certified Public Accountants aim to modify the CPA license model to reflect the knowledge and abilities that new CPAs will need both now and in the future. The Uniform CPA Examination has recently undergone its most significant modification in many years thanks to the CPA Evolution project. This article discusses the exam's revised structure and content, evaluates the anticipated effects of those changes on accounting education, and explains how colleges will need to modify their curricu

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20

Coronella, Stefano, Valerio Antonelli, and Alessandro Lombrano. "A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe." Accounting History 22, no. 2 (2017): 214–43. http://dx.doi.org/10.1177/1032373216662486.

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The aim of this article is to show the contributions to the accounting history literature made by Italian scholars working in the second half of the nineteenth century. These scholars comprised the world’s first community of academics, practitioners, office bearers and historians dealing in a systematic way with accounting’s past. They invented the narrative of accounting history and their historical re-enactments on relevant topics have been the basis for further historical research for many years. The last decades of the nineteenth century saw great development in historical studies of accou

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Mouck, Tom. "ANCIENT MESOPOTAMIAN ACCOUNTING AND HUMAN COGNITIVE EVOLUTION." Accounting Historians Journal 31, no. 2 (2004): 97–124. http://dx.doi.org/10.2308/0148-4184.31.2.97.

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Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract symbol systems have subsequently transformed human cognitive capacities within only few millennia, a time period too short for any substantial changes in our biologically-evolved brains. This paper uses Merlin Donald's theory of human cognitive and cultural evolution [in Origins of the Modern Mind; 1991] to identify the role played by ancient accounting in these

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Yadykin, I. B. "Evolution designing of energy accounting intelligent systems." IFAC Proceedings Volumes 36, no. 12 (2003): 171–76. http://dx.doi.org/10.1016/s1474-6670(17)32531-4.

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23

Gebhardt, Gunther. "The Evolution of Global Standards in Accounting." Brookings-Wharton Papers on Financial Services 2000, no. 1 (2000): 341–68. http://dx.doi.org/10.1353/pfs.2000.0011.

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Portari, Natalia de Souza, Renata da Silva Moraes Americo, and Gabriel Pereira Venancio. "THE HISTORICAL EVOLUTION OF ACCOUNTING IN BRAZIL." Revista Ibero-Americana de Humanidades, Ciências e Educação 9, no. 11 (2023): 3040–56. http://dx.doi.org/10.51891/rease.v9i11.12585.

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A contabilidade, ao longo dos anos, deixou de ser vista como um método apenas de escrituração de acontecimentos e registros, que tinha a intenção de mensurar tributos e resultados monetários. Tornando-se, atualmente, relevante para a sobrevivência da organização, pois é uma relevante ferramenta que promove a estruturação e gerenciamento. Nesse contexto, o presente artigo tem como questão norteadora: como a evolução dos processos contábeis podem contribuir com a maximização dos resultados organizacionais? Desta forma, objetiva-se descrever a evolução da contabilidade no Brasil, visando demonstr

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Anggrayni, Lilly, Alif Ilham Akbar Fatriansyah, and Sofyan Tubagus. "The Environmental Accounting Evolution: A Literature Review and Future Directions." Kunuz: Journal of Islamic Banking and Finance 2, no. 2 (2022): 120–33. http://dx.doi.org/10.30984/kunuz.v2i2.386.

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     The aim of this article is to track the trending topics in the field study of environmental accounting research. The data was analyzed by using the library study method. The data was collected from scopus database by searching the systematic keyword that related with the environmental accounting literature on the search engine. This study found that the article that discussed about the environmental accounting was various and mostly concern on the issue about carbon accounting, water accounting, and biodiversity accounting as well as the measurement stages of

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McWatters, Cheryl. "THE EVOLUTION OF THE PROFIT CONCEPT: ONE ORGANIZATION'S EXPERIENCE." Accounting Historians Journal 20, no. 2 (1993): 31–65. http://dx.doi.org/10.2308/0148-4184.20.2.31.

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The accounting innovation and change literature has emphasized the contingent relationship between the accounting system and a variety of environmental forces. This paper utilizes a longitudinal analysis to evaluate this contingent relationship within one nineteenth century organization, The Calvin Company. The results generally are consistent with most findings from the literature. In particular, the study examines the shift in the profit concept to a short-versus a long-term perspective. This has parallels with the emerging role of the corporate form of business organization and the entity,

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Harnani, Sri. "Examining the Evolution of Management Accounting: A Qualitative Review." Atestasi : Jurnal Ilmiah Akuntansi 5, no. 2 (2022): 755–72. http://dx.doi.org/10.57178/atestasi.v5i2.786.

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This qualitative review investigates the evolution of management accounting, focusing on its historical development, theoretical frameworks, and contemporary practices. The research aims to provide insights into the adaptive nature of management accounting in response to changing organizational needs, technological advancements, and societal trends. The methodology involves a comprehensive literature review encompassing historical analysis, theoretical perspectives, and empirical studies in the field of management accounting. Key findings reveal the historical roots of management accounting tr

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Stănciulescu, Elena. "The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking." CECCAR Business Review 2, no. 10 (2021): 3–8. http://dx.doi.org/10.37945/cbr.2021.10.01.

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Felten, Sebastian. "Accounting evolution to 1400: how to explain the emergence of new accounting techniques?" Accounting History Review 25, no. 2 (2015): 167–71. http://dx.doi.org/10.1080/21552851.2015.1052194.

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Kerr, Stephen G. "Service Science And Accounting." Journal of Service Science (JSS) 1, no. 2 (2008): 17–26. http://dx.doi.org/10.19030/jss.v1i2.4292.

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The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines. Each discipline is not an independent silo. As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship. The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting. Accounting practice is dominated by a stewardship proposition. The stewardship proposition is a problem because

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Bloom, Robert. "Richard Brief's Contributions to Accounting Thought: Enlivening Accounting History." Accounting Historians Journal 40, no. 2 (2013): 147–55. http://dx.doi.org/10.2308/0148-4184.40.2.147.

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This is a personal appreciation of Richard Brief, the accounting historian and professor, who died in 2013. Dick served as a member of my doctoral dissertation committee in 1975–1976. The author of a number of provocative articles on the evolution of accounting practice in the United States and abroad, he published in The Journal of Accounting Research, The Accounting Review, and Business History Review. Brief was well-known for editing numerous books on accounting history in the United States and abroad. Additionally, his papers on the application of statistics to accounting issues and financ

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Seville, Mary Alice. "THE EVOLUTION OF VOLUNTARY HEALTH AND WELFARE ORGANIZATION ACCOUNTING: 1910 - 1985." Accounting Historians Journal 14, no. 1 (1987): 57–82. http://dx.doi.org/10.2308/0148-4184.14.1.57.

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This article chronicles and compares the attempts made over the years by Voluntary Health and Welfare Organizations (VHWO), accountants and accounting bodies to determine VHWO accounting principles. Also discussed are the events that led to the recognition of the need for generally accepted accounting principles for VHWOs. The article highlights the need for more attention to VHWO accounting by accountants and accounting researchers and provides a foundation for understanding VHWO accounting in the past.

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Pyatov, M. L. "MYTHOLOGY OF ACCOUNTING AND EVOLUTION OF ITS THEORY AND PRACTICE." Vestnik NSUEM, no. 1 (April 1, 2021): 10–37. http://dx.doi.org/10.34020/2073-6495-2021-1-010-037.

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The article offers an approach to consideration of the evolution of theory and practice of accounting and assessment of their adequacy to the modern conditions of economy management on the basis of the myth theories by R. Barthes (1915–1980), M. E liade (1907–1986) and A. Losev (1893–1988). The notion of the mythology of accounting is introduced. The mythologization of accounting practice is considered as a factor of conservatism of the methods of accounting modeling of economic life of an enterprise. A number of famous theoretical constructs in the accounting field are explained as elements o

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Basu, Sudipta, and Gregory B. Waymire. "Recordkeeping and Human Evolution." Accounting Horizons 20, no. 3 (2006): 201–29. http://dx.doi.org/10.2308/acch.2006.20.3.201.

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We seek to characterize the evolutionary role played by the transactional record that is the foundation of modern accounting. We theorize that systematic recordkeeping crystallizes memory and, along with other institutions (e.g., law, weights, and measures), promotes the trust necessary for large-scale human cooperation. Our theory yields two predictions: (1) permanent records emerge to supplement memory when complex intertemporal exchange between strangers becomes more common and (2) systematic records and other exchange-supporting institutions co-evolve and feed back to increase gains from e

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Nazarova, Iryna. "Evolution of accounting and information systems cashless payments." Herald of Economics, no. 4 (March 16, 2022): 211. http://dx.doi.org/10.35774/visnyk2021.04.211.

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Introduction. Digitalization of the market economy creates conditions for minimizing cash payments. The abandonment from cash payments is justified by positive trends in: distancing e-commerce, the use of cashless payment systems and pandemic changes in socio-economic processes. Changes in the cash payments methods require the introduction of accounting and information systems for electronic recording of money operations, accounting and reporting of payment transactions, guarantees for the safety and control of cashless money.Purpose. The aim of the article is to research the evolution of acco

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Fisher, Steven A. "Measuring The Evolution Of Generally Accepted Accounting Principles." Journal of Applied Business Research (JABR) 14, no. 3 (2011): 105. http://dx.doi.org/10.19030/jabr.v14i3.5708.

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<span>Generally Accepted Accounting Principles (GAAP) guide financial reporting. Although numerous opinions and standards have been issued over the past 45 years, there is little quantitative evidence concerning the degree of change in GAAP. The purpose of this study is to generate a quantitative understanding of the degree of evolution in GAAP since Accounting Research Bulletin (ARB) 43. The results indicate that significant changes are occurring in GAAP. Less than 50% of the GAPP issued in the 1950s and in the 1960s remains in effect today. Furthermore, significant changes have occurre

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Pakšiová, Renata, and Denisa Oriskóová. "Capital Maintenance Evolution using Outputs from Accounting System." Scientific Annals of Economics and Business 67, no. 3 (2020): 311–31. http://dx.doi.org/10.47743/saeb-2020-0017.

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Decision making based on information provided by an enterprise accounting information system, is essential for sustainable development and enterprises growth. Besides widely used prediction models for an assessment of the financial distress, there is also a useful indicator of a capital maintenance evolution, that provides a deeper view to the enterprise growth or decline compared to traditional performance measures. The aim of the contribution is to develop a model for assessment of a capital maintenance evolution using available accounting outputs. Our constructed model and coefficient for a

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Nobes, Christopher. "Accounting for capital: the evolution of an idea." Accounting and Business Research 45, no. 4 (2015): 413–41. http://dx.doi.org/10.1080/00014788.2015.1033130.

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Dinh, Tami, Helen Kang, Richard D. Morris, and Wolfgang Schultze. "Evolution of intangible asset accounting: Evidence from Australia." Journal of International Financial Management & Accounting 29, no. 3 (2018): 247–79. http://dx.doi.org/10.1111/jifm.12081.

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Subačienė, Rasa, Lehte Alver, Inta Brūna, Mirjana Hladika, Daša Mokošová, and Jan Molín. "Evaluation of accounting regulation evolution in selected countries." Entrepreneurship and Sustainability Issues 6, no. 1 (2018): 139–75. http://dx.doi.org/10.9770/jesi.2018.6.1(11).

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Deaconu, Adela, N. A. Anuc, and a. Buiga. "Accounting reasoning evolution: a case study of Romania." International Journal of Accounting and Finance 3, no. 3 (2012): 237. http://dx.doi.org/10.1504/ijaf.2012.048504.

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Lazzini, Arianna, Giuseppina Iacoviello, and Rosella Ferraris Franceschi. "Evolution of accounting education in Italy, 1890–1935." Accounting History 23, no. 1-2 (2017): 44–70. http://dx.doi.org/10.1177/1032373217715041.

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This article focuses on the development of the study of accounting in the Italian education system between the nineteenth and twentieth centuries. It also focuses on the subsequent formation of a scientific and experimental forma mentis that would prepare students for administrative and managerial activities in industry, commerce and public administration. Starting from the second half of the nineteenth century – when the presence of accounting in education was limited to secondary school and implemented with sporadic educational initiatives by private bodies – and covering approximately the 5

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Burns, Cathleen S. "The evolution of a graduate capstone accounting course." Journal of Accounting Education 24, no. 2-3 (2006): 118–33. http://dx.doi.org/10.1016/j.jaccedu.2006.07.005.

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Bellanca, Sabrina, and Julien Vandernoot. "Belgian Public Accounting: Evolution and Compliance with IPSAS." International Advances in Economic Research 19, no. 1 (2012): 79–81. http://dx.doi.org/10.1007/s11294-012-9386-8.

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Mysaka, Hanna, and Ivan Derun. "Bibliometric Panorama of Accounting Information System Research Evolution." Acta Informatica Pragensia 13, no. 1 (2024): 134–64. http://dx.doi.org/10.18267/j.aip.232.

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Buevich, S. Yu. "CURRENT TRENDS IN THE EVOLUTION OF ACCOUNTING OBJECTS." Вестник Алтайской академии экономики и права, no. 6 2025 (2025): 18–22. https://doi.org/10.17513/vaael.4187.

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Salem Ahmed Nasser, Hesham. "The Evolution of Artificial Intelligence in Accounting: A Historical Exploration and Future Outlook." International Journal of Science and Research (IJSR) 13, no. 11 (2024): 1460–69. http://dx.doi.org/10.21275/mr241123105708.

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ULA, INDAH SYAFA'ATUL, and Totok Dewayanto. "Tracing the Evolution of Blockchain in Accounting: A Bibliometric Analysis." Journal of Applied Accounting and Taxation 9, no. 2 (2024): 117–25. https://doi.org/10.30871/jaat.v9i2.7754.

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Abstract. Blockchain has emerged as a technology that will change the field of accounting. This technology offers unmatched transparency, security and efficiency in financial transactions and reporting. This research explores the potential of blockchain to revolutionize accounting practices, teaching in improving the accuracy, security and reflection of financial data. Using bibliometric analysis and PRISMA flow charts, this research analyzes trends and developments in blockchain research in the accounting field from 2019 to 2024. This research uses bibliometric analysis tools from R-Packages

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Rutherford, Brian A. "Are Accounting Standards Memes? The Survival of Accounting Evolution in an Age of Regulation." Philosophy of Management 19, no. 4 (2020): 499–523. http://dx.doi.org/10.1007/s40926-020-00142-0.

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AbstractThis paper employs memetics to argue against the view that standardisation overwhelms the evolution of accounting. I suggest that, in an unregulated setting, accounting procedures constitute classic memes and survive according to their fitness for their environment, which is predominantly a matter of their suitability for investment decision-making. In a standardising regime, the standardising canon embodies a special kind of meme encoding ideas as actions to be imitated to realise those ideas. Evolutionary pressures and the canon develop in tandem, although not necessarily synchronous

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Jasch, Christine. "Environmental management accounting (EMA) as the next step in the evolution of management accounting." Journal of Cleaner Production 14, no. 14 (2006): 1190–93. http://dx.doi.org/10.1016/j.jclepro.2005.08.006.

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