In reviewing the literature, it is noteworthy that accountancy history is scarcely addressed; there are only a small number of books and works that cover the topic. Therefore, the purpose of this paper is to take a historical look at accounting development from ancient periods to the present. ...
The study focuses on the history of the early development of accounting profession in Nigeria by carefully looking at the roles played by state in the evolution of accounting bodies. The approach also examined the role played by functionalist and interactionist theories in the evolution of accounting...
(2006), 'Theoretical Studies of the Historical Development of the Accounting Discipline: A Review and Evidence', Accounting, Business & Financial History Vol. 16, No. 1, pp. 1-25.Vivien Beatie and Elizabeth Davie.2006.Theoretical Studies of the Historical Development of the Accounting Discipline...
Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compare...
aspecialist, international peer reviewed journal which provides a forum for the publication of high quality manuscripts on the historical development of accounting. The journal is acknowledged as a premier journal in its field and is a prized resource for academics, practitioners and students who seek...
青云英语翻译 请在下面的文本框内输入文字,然后点击开始翻译按钮进行翻译,如果您看不到结果,请重新翻译!is a specialist, international peer reviewed journal which provides a forum for the publication of high quality manuscripts on the historical development of accounting. The journal is acknowledged as a ...
Undeniably, in today all aspects ofthe social life are inseparable from the accounting, but the position of accounting wasunclear, and the academic circles debated ceaselessly. When we can not see thedirection clearly, we can take a look back at history. From the history of thedevelopment ...
Historical aspect of income statement of interwar period in Polandincome statementdevelopment of accountingcostsBiadacz,Renata
This paper presumes the international discourse on the sustainability of development is concerned with: (a) the rights of future generations to the service... RB Norgaard - 《Policy Research Working Paper》 被引量: 28发表: 1992年 Accounting for derivative instruments and hedging activities (SFAS ...
The writer of this paper divides the 70 years of modern Chinese financial development into two phases with the debut of opening and reforms as demarcation... RX Lan,SO Economics - 《Journal of Hebei Normal University》 被引量: 0发表: 2017年 The Impact of Accounting Standards on Audit Firm...