Abstract
The aim of this paper is to provide an overview of the scientific research evolution on accountancy starting with the sixteenth century, when the various forms of writing emerged and paper was discovered. At the same, time, we consider that in the pre-Classicism period, the mercantilism (most specific, the Kameralism) has generated decisive mutations for the constitution of the early, but substantial elements of the Accounting and Economics. The paper also seeks to emphasize the way in which the schools of accounting thinking dealt with accountancy at different moments in this period of the history. The paper presents the main moments in the evolution of accountancy and Economics in a homogenous whole. The results of the paper show that although practice is the engine that grounded the development of the accounting processes, the merit of the accounting theoreticians must not be neglected. The practical needs and the societies’ demands for development and growth helped the Accounting to flourish, as the Accounting is the core of the general economic scaffolding
Details
| Other ID | JA47ZD77VM |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | July 1, 2017 |
| Published in Issue | Year 2017 Issue: 13 - Issue: 13 |