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
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Authors
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
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Abstract
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.
Keywords
Accounting History, Accounting Development, Double Entry Accounting, Uses of Accounting History
To cite this article
Balogun Akinyemi, 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. doi: 10.11648/j.ijsdr.20150102.11
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