History and Development of Accounting in Perspective
International Journal of Sustainable Development Research
Volume 1, Issue 2, November 2015, Pages: 14-20
Received: Aug. 19, 2015;
Accepted: Oct. 26, 2015;
Published: Oct. 27, 2015
Views 33697 Downloads 428
Balogun Akinyemi, Banking & Finance Department, Achievers University, Owo, Nigeria
A. E. Okoye, Accounting Department, University of Benin, Benin, Nigeria
Prince Famous Izedonmi, Accounting Department, University of Benin, Benin, Nigeria
Follow on us
No discipline can develop without a strong theoretical base practice should backed by sound theory. This article covered the History of Accounting Development; it embodies stewardship, Ancient civilization of accounting, double entry and book keeping system. Accounting as it is practiced today, evolved gradually over the years, and we can must pin-pint the time of the first Accounting system.
Accounting History, Accounting Development, Double Entry Accounting, Uses of Accounting History
To cite this article
A. E. Okoye,
Prince Famous Izedonmi,
History and Development of Accounting in Perspective, International Journal of Sustainable Development Research.
Vol. 1, No. 2,
2015, pp. 14-20.
Curruthers: B. G (1991): Accounting for rationality: Double-Entry Book-keeping and the rhetoric of economic rationality. American Journal of sociology, 97 (1): 37. Retrieved on March I I 2014 from http//www.accountinghistoivt Journal.
Dabor E. L. (2008): Basic Business Accounting Dan Diamond Publisher, Benin City, Edo State, page 6.
David H. M, & Wayne W. M. (1996): Accounting third edition printed in the United State of America, page 8.
Dempsey. D. and Matthew M. (1984): Principles of Accounting, Addison - Wesley Publishing Company, Page 13.
Lee G. A. (1977): The coming of age of double entry. The Giovanni farolfi ledger of 1299-1 300 Accounting Historian Journal 4(2):80. Retrieved on March 11, 2014 from http/www. Management Journal.
Long O. K & Kazeen – R. A. (2008): Essential Financial Accounting, Third Edition, Publish by Tonad Ltd., Lagos, page 2.
Mohamud A. (2013): On the development Accounting through the History. International Journal of Advance in Management and economics 95 - 96. Retrieved on March 11, 2014 from httpllwww. accountin hisotrp’ Journal.
Nobes C. W. (2001): Were Rexors precursors to Accounting Books based on the Italian method? Accounting Historians Journal; 28(2):207-14. Retrieved on March 11, 2014 from http/www. accountinqhistorv Journal.
Peter B. E. (2004): Accounting Foundation published by Cherubian Ltd. Lagos. Page 31.
Solar C. I. (1994), The Accounting system practiced in the near east during the period 1220 - 1350 based on the book resale, Accounting Historians Journal 21(1). Retrieved on March 11, 2014 from http//: www. Management Journal.
Strong W. F. And John A (2007) Reviving the Deard Greek Buys. Global Media Journal, Indian Edition, ISSN: 1550-7521 Retrieved on March 11, 2014 from http//www. Management Journal.
Thiery M. (2009): Did you say Debit? Assumption University (Italy) AU-GSB e-Journal 2(2) — 35,Retrieved on March 11, 2014 from http/twww. Management Journal.
Zaid O. A. (2000) Were Islamic Records Precursors to accounting books based on the Italian method? Accounting Historian Journal, 27(1):73-9. Retrieved on March 11, 2014 from http//www. Management Journal.