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This document discusses the history and role of accounting in society from its origins with Luca Pacioli in the 15th century to modern times. It traces how double-entry bookkeeping and the accounting equation facilitated the growth of capitalism and economic development. As commerce expanded, accounting standards and practices refined to meet new needs. However, accounting scandals periodically occurred when standards were lacking, showing the need for regulation to ensure accounting fulfills its function of disclosing accurate financial information.
This document discusses the history and role of accounting in society from its origins with Luca Pacioli in the 15th century to modern times. It traces how double-entry bookkeeping and the accounting equation facilitated the growth of capitalism and economic development. As commerce expanded, accounting standards and practices refined to meet new needs. However, accounting scandals periodically occurred when standards were lacking, showing the need for regulation to ensure accounting fulfills its function of disclosing accurate financial information.
Droits d'auteur :
Attribution Non-Commercial (BY-NC)
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Téléchargez comme PPT, PDF, TXT ou lisez en ligne sur Scribd
This document discusses the history and role of accounting in society from its origins with Luca Pacioli in the 15th century to modern times. It traces how double-entry bookkeeping and the accounting equation facilitated the growth of capitalism and economic development. As commerce expanded, accounting standards and practices refined to meet new needs. However, accounting scandals periodically occurred when standards were lacking, showing the need for regulation to ensure accounting fulfills its function of disclosing accurate financial information.
Droits d'auteur :
Attribution Non-Commercial (BY-NC)
Formats disponibles
Téléchargez comme PPT, PDF, TXT ou lisez en ligne sur Scribd
Clarke, F. L. & G. W. Dean., Indecent Disclosure: Gilding
the Corporate Lily, Cambridge University Press, 2007 (especially Chapter 1)
Crosby, A. W., The Measure of Reality: Quantification and
Western Society, 1250-1600, Cambridge University Press, 1997 (especially Chapter 10)
Edwards, J. R., Dean, G. W., & F. L. Clarke., “Merchants’
accounts, performance assessment and decision making in mercantilist Britain”, Accounting, Organisations and Society, 34 (2009) pp. 551-570 1. Genesis of modern accounting
(i) Luca Pacioli’s Summa. . . .
(ii) Pacioli an intellectual giant (iii) Proportion and perspective - (a) the essence of humanism (b) the manifestation in art – Piero della Francesca, Giotto, da Vinci and (say) Palladio (iv) The accounting equation – perfect proportionality in commercial affairs A + E = Re + L + R (v) Financial elements in transactions – assets, expenses, revenues, liabilities, owners’ (residual) equity