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Accounting records dating back more than 7,000 years have been found in Mesopotamia, [11] and documents from ancient Mesopotamia show lists of expenditures, and goods received and traded. [1] The development of accounting, along with that of money and numbers, may be related to the taxation and trading activities of temples :
The aim of the Accounting History journal identifies how the accounting field communicates in today's context. The journal offer's articles with competing points-of-view about the past history of accounting. [6] Recognize the factors that are time-sensitive and can impact the effect the accounting [clarification needed]
The area shows growing interest, given a number of books [8] and a degree of institutionalization as a potential subfield shown by the first issue of the academic journal Valuation Studies [9] in 2013, [10] while existing journals in cultural sociology and economic sociology, like Poetics and Socio-Economic Review, show a strong treatment of ...
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for ...
Accounting, Organizations and Society is a peer-reviewed academic journal published by Elsevier. Its editors-in-chief are Marcia Annisette ( Schulich School of Business ), Martin Messner ( University of Innsbruck ), and Hun-Tong Tan ( Nanyang Technological University ).
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
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The archaeology of accounting systems. Accounting, Organizations and Society, 12(3), 207-234. Hopwood, A. G. (1983). On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society, 8(2-3), 287-305. Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation.