Bibliographies thématiques / Historical evolution of accounting

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Littérature scientifique sur le sujet « Historical evolution of accounting »

Auteur : Grafiati
Publié le 7 juin 2025
Mis à jour le 2 août 2025

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Articles de revues sur le sujet "Historical evolution of accounting"

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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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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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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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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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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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Godwin, Emmanuel OYEDOKUN. "Evolution of Accounting System in Yoruba Land: A Historical Perspective." Journal of Economics, Finance And Management Studies 08, no. 05 (2025): 2735–50. https://doi.org/10.5281/zenodo.15369447.

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This research explores the historical evolution of accounting practices in Yoruba Land, Nigeria, from pre-colonial times to the present day. Yoruba society, characterised by a rich cultural heritage and a dynamic economy, developed sophisticated indigenous systems for resource management and trade. These early practices, deeply rooted in oral traditions and communal structures, emphasized transparency and accountability, utilizing methods like symbolic representation and mnemonic devices. The arrival of colonialism and the transatlantic slave trade significantly impacted this evolution, introd
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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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Owolabi, S. A., and Tunde G. Osanyinbi. "The Historical Evolution, Developments and Accounting Implications of Cryptocurrency Operations." European Journal of Accounting, Auditing and Finance Research 11, no. 10 (2023): 55–72. http://dx.doi.org/10.37745/ejaafr.2013/vol11n105572.

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The governments around the globe except Salvadoran government had issued several warnings such as outright ban against the investment in the cryptocurrency. This act was due to the associated risk of loss of investment and lack of accountability framework in the countries. This paper, therefore, appraises the historical evolution and accounting implications of cryptocurrency operations. The desk review methodology anchored on content analysis of relevant literatures and conveniency sampling method was used for the study. The paper identified that the evolution of cryptocurrency was based on th
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Ariail, Donald L., Joe Durden, Marilynn Leathart, and Lynette Chapman-Vasill. "Avondale Estates: A Case Study in Governmental Accounting and Auditing—A Historical Approach." Issues in Accounting Education 27, no. 2 (2012): 419–40. http://dx.doi.org/10.2308/iace-50128.

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ABSTRACT The 82 years of accounting evolution that separate the audits of 1928 and 2009 under different accounting and auditing standards are examined through a cross-disciplined case study that compares the historical 1928 and the contemporary 2009 financial statements and the accompanying audit reports of Avondale Estates, Georgia. The 1928 and 2009 reports and financial statements of this municipality, along with the municipality's current budget information accessible over the Internet, can be used in a number of ways to enhance the instruction of governmental accounting at the undergradua
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Cataldo, A. J. "THE EARNED INCOME CREDIT: HISTORICAL PREDECESSORS AND CONTEMPORARY EVOLUTION." Accounting Historians Journal 22, no. 1 (1995): 57–79. http://dx.doi.org/10.2308/0148-4184.22.1.57.

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The Revenue Reconciliation Act of 1993 (RRA93) significantly expanded the earned income credit (EIC), which was changed to include low-income taxpayers without dependents. Evolving, most directly, from the “workfare” plan (1972) proposed by Senate Finance Committee Chairman, Russel B. Long, and in response to President Nixon's Family Assistance Program (FAP), the post-1974 EIC was not the first of its kind. It had two predecessors. The EIC of 1923 through 1931 benefitted taxpayers with or without dependents and excluded any “workfare” feature. A second EIC, in name only, was in effect for the
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Thèses sur le sujet "Historical evolution of accounting"

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Detzen, Dominic. "Conceptual and historical underpinnings of accounting." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-119374.

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Die vorliegende kumulative Dissertationsschrift befasst sich mit den konzeptionellen Grundlagen und der historischen Entstehung verschiedener Aspekte der Rechnungslegung. Der erste Artikel setzt sich mit den konzeptionellen Grundlagen des amerikanischen Standardsetzers FASB auseinander und zeigt, dass die Entstehung des amerikanischen Rahmenkonzepts in den 1970er und 1980er Jahren stark von Umweltfaktoren abhing. Im zweiten Beitrag wird dargelegt, dass das vom internationalen und amerikanischen Standardsetzer im Jahr 2010 überarbeitete Rahmenkonzept, mithin die qualitativen Anforderungen an nü
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Günther, Jens. "Three accounting research essays in a historical setting." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2015. http://dx.doi.org/10.18452/17246.

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Die vorliegende kumulative Dissertation analysiert Determinanten und Konsequenzen der Berichterstattung von Unternehmen im deutschen Kaiserreich. Das erste Papier analysiert den Zusammenhang zwischen der freiwilligen Publizität und dem Produktmarktwettbewerb. Auf der Grundlage einer Stichprobe von 570 Unternehmensjahren lässt sich ein negativer Zusammenhang zwischen der freiwilligen Publizität und dem potentiellen Wettbewerb zeigen. Darüber hinaus finde ich einen negativen Zusammenhang zwischen der freiwilligen Publizität und der Branchenprofitabilität. Schließlich finde ich einen positiven Zu
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Stewart, Ross Ernest. "Scottish company accounting, 1870 to 1920 : selected case studies of accounting in its historical context." Thesis, University of Glasgow, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.281902.

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Evans, Claire. "Accounting for gender : a historical evaluation of the gendered hierarchy of the UK accounting profession." Thesis, University of Roehampton, 2016. https://pure.roehampton.ac.uk/portal/en/studentthesis/accounting-for-gender(bc134a42-2411-4078-8f0b-fc19c92e38bc).html.

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‘Accounting has come to occupy an ever more significant position in the functioning of modern industrial societies’ (Burchell et al 1980: 5). Almost 40 years have elapsed since this comment was made and during that time the UK accounting profession has secured a fundamental presence in the neoliberal global economy, wielding great power. However, the scale and scope of accounting’s success has been gender asymmetrical; women accountants have not achieved commensurate success with men either in terms of ICAEW membership or Big 4 partner numbers. This thesis charts the role and performance of wo
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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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Mosa, Fadil Hassan. "Historical origins of accounting : the contributions of Iraq and ancient Mesopotamia." Thesis, University of Hull, 1995. http://hydra.hull.ac.uk/resources/hull:15418.

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The origin of modern accounting is an unsettled phenomenon. Several scholars have traced that origin to the ancient Greece, to India, to Mesopotamia, and Egypt. There is no systematic study of the role which each ancient community has played in the development of modern accounting. Received knowledge from accounting history, to date, is that modern accounting has its roots in Europe, especially ancient Greece and Italy. The purpose of this thesis is to attempt to modify this accepted truth and to suggest that some aspects of the roots of modern accounting can be traced to Iraq and the ancient
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Eastman, Jonathan Michael. "On the role of historical constraint in evolution an emphasis in salamander evolution /." Pullman, Wash. : Washington State University, 2010. http://www.dissertations.wsu.edu/Dissertations/Spring2010/j_eastman_040310.pdf.

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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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Masiero, Eleonora. "Accountability and narratives in historical settings." Doctoral thesis, Università degli studi di Padova, 2018. http://hdl.handle.net/11577/3427283.

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The critical and interpretative accounting studies on accountability constitute the basis for the development of the three papers of this Ph.D. thesis. Connected from a thematic and a methodological perspective, these three archival based researches explore different aspects of accountability. The attention moves progressively from exploring a retrospective storytelling as an informal media of accountability; to comparing this informal narrative with those contained in the formal media; to finally study different forms through which accountability can be practiced. While the first and the seco
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Moon, Hyun Jin. "Supporting schema evolution in information systems and historical databases." Diss., Restricted to subscribing institutions, 2008. http://proquest.umi.com/pqdweb?did=1790275571&sid=20&Fmt=2&clientId=1564&RQT=309&VName=PQD.

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Livres sur le sujet "Historical 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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Brown, Bryson. Evolution: A historical perspective. Greenwood Press, 2007.

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A, Van Seventer, ed. Accounting bibliography: Historical approach. Bay Books, 1986.

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Blackledge, Paul, and Graeme Kirkpatrick, eds. Historical Materialism and Social Evolution. Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9781403919977.

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Peter, McKiernan, ed. Historical evolution of strategic management. Dartmouth Publishing, 1996.

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1967-, Blackledge Paul, and Kirkpatrick Graeme 1963-, eds. Historical materialism and social evolution. Palgrave Macmillan, 2002.

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Chapitres de livres sur le sujet "Historical evolution of accounting"

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Whittington, G. "Historical Cost Accounting." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_1064-1.

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Whittington, G. "Historical Cost Accounting." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_1064.

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de Jong, Herman J., and Nuno Palma. "Historical National Accounting." In An Economist’s Guide to Economic History. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-96568-0_46.

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Gottschalk, Petter. "Historical Evolution." In The Convenience of White-Collar Crime in Business. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-37990-2_7.

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Genta, Giancarlo, and Lorenzo Morello. "Historical Evolution." In Mechanical Engineering Series. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-35635-4_1.

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Genta, Giancarlo, and Lorenzo Morello. "Historical Evolution." In Mechanical Engineering Series. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-35635-4_8.

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Morello, Lorenzo, Lorenzo Rosti Rossini, Giuseppe Pia, and Andrea Tonoli. "Historical Evolution." In Mechanical Engineering Series. Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-0513-5_2.

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Bjola, Corneliu, and Markus Kornprobst. "Historical Evolution." In Understanding International Diplomacy, 3rd ed. Routledge, 2025. https://doi.org/10.4324/9781003485407-4.

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Qiu, Si-Qi, and Xiao-Feng He. "Historical Evolution." In Application of Near-infrared Fluorescence Imaging in Cancer Surgery. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-96-6875-5_1.

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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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Actes de conférences sur le sujet "Historical evolution of accounting"

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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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Sobirova, Maftuna, and Manzura Abjalova. "The Historical Evolution of Mining Terminology in Turkic Languages." In 2024 IEEE 3rd International Conference on Problems of Informatics, Electronics and Radio Engineering (PIERE). IEEE, 2024. https://doi.org/10.1109/piere62470.2024.10804923.

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Divyanshi and Rattan Pal Singh Rana. "The User's Journey: A Historical Perspective on UI/UX Evolution." In 2024 3rd Edition of IEEE Delhi Section Flagship Conference (DELCON). IEEE, 2024. https://doi.org/10.1109/delcon64804.2024.10866504.

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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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Bezergheanu, Oana. "A bibliometric analysis on sustainability reporting – historical trend and potential evolution." 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/issc2024.10.

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The business environment started to show an increased interest for sustainability reporting. The aim of this paper is to explores scientific progress, maps research connections and subjects, and to critically analyse gaps and future opportunities in sustainability reporting literature. I have gathered and filtered data from Web of Science platform, resulting in a final sample of 419 articles. Using the data extracted, I have created bibliometric networks, cover trends in citations, authors and keywords, using VOSviewer software. I have also conducted a review analysis to demonstrate the signif
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Lazari, Liliana, Lilia Grigoroi, and Maia Bajan. "Historical course of accounting in the Republic of Moldova: realities and trends." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.10.

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In this article, it will be conducted a study on the historical course of accounting in the Republic of Moldova (after independence in 1991) with the establishment of periods of changes, periodization in terms of regulatory approach and description of the specific aspect. It is well known that accounting has been and is dependent on the economic and social development. Therefore, over time, accounting is going through a process of modernization in the Republic of Moldova, and to know the tendency of accounting evolution in the Republic of Moldova in the future, you really need to know its hist
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Lebedev, Pavel. "Three decades of management accounting in Russia: the evolution of understanding of management accounting concept." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.036.

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Purpose– the article explores how did management accounting concept evolve and develop in Russia during the post-Soviet era. This study is informed by the specific way of the development of management accounting in Russia and a lack of related studies. Research methodology – this is a historical study based on archival methods. Evidence was obtained from sources varying from related literature to personal field notes and reflections arising from observations and experience gained in my more than 2 decades as a consultant and educator in the field of management accounting. The analysis in this
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Ivanov, Ionela. "Digitalization in accounting." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.38.

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Digitalisation is transforming companies and other organisations more fundamentally than the business world has ever seen. The accounting profession is such a field where digital transformations take its tool. When the historical process of accounting is looked at, it is seen that there are revolutionary turning points such as development of double-entry bookkeeping method, uniform accounting system and international accounting standards practices, and use of computer software in accounting. Technology has initiated a radical transformation process by enabling the transfer of accounting to the
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Oloinic, Patricia, and Maia Bajan. "The history of accounting: from hieroglyphs to digitalization." 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/issc2025.73.

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This paper explores the historical evolution of accounting, from its primitive forms in ancient civilizations to the advanced digital systems used today. It examines how early societies such as the Sumerians, Egyptians, Greeks, and Romans used various methods to record economic activity, highlighting the origins of accounting as a tool for managing resources. A key turning point was the introduction of double-entry bookkeeping by Luca Pacioli in 1494, marking the beginning of modern accounting. The study also presents how the Industrial Revolution and globalization influenced the professionali
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Gvaramia, Nazi. "HISTORICAL EXCURSION OF MANAGERIAL ACCOUNTING." In Integration of business structures: competition and cooperation. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-036-0-26.

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Rapports d'organisations sur le sujet "Historical evolution of accounting"

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Bordo, Michael, and Pierre Siklos. Central Banks: Evolution and Innovation in Historical Perspective. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23847.

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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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Alabarda, Yusuf, and Rafal Lisowiec. The Private Military Firms: Historical Evolution and Industry Analysis. Defense Technical Information Center, 2007. http://dx.doi.org/10.21236/ada473255.

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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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Fedirko, O. P., A. A. Krupianko, and N. A. Fedirko. HISTORICAL AND CULTURAL HERITAGE: EVOLUTION AND TRANSFORMATION OF THE NOTION. "Росток", 2018. http://dx.doi.org/10.18411/fed-2018-33.

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Piketty, Thomas, and Emmanuel Saez. The Evolution of Top Incomes: A Historical and International Perspective. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w11955.

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Hubmer, Joachim, Per Krusell, and Anthony Smith. The Historical Evolution of the Wealth Distribution: A Quantitative-Theoretic Investigation. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w23011.

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Bordo, Michael, and Peter Rousseau. Legal-Political Factors and the Historical Evolution of the Finance-Growth Link. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12035.

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Warin, Thierry. Historical and Contemporary Evolution of International Trade: From Mercantilism to the Platform Economy. CIRANO, 2025. https://doi.org/10.54932/iqen6866.

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This article provides a comprehensive historical and contemporary analysis of how international trade theory and practice have developed. It begins with the classical economic theories of the 17th to 19th centuries – spanning Italian mercantilists like Antonio Serra, French Physiocrats such as François Quesnay, English classical economists like Adam Smith and David Ricardo, and German protectionist thinkers like Friedrich List – and examines how these early thinkers understood trade in goods versus services. The narrative then traces major shifts through the 19th and 20th centuries, highlighti
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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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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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