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Meiji period, 1914. The history of accounting or accountancy can be traced to ancient civilizations. [1][2][3] The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, counting and money [1][4][5] and early auditing systems by the ancient Egyptians and Babylonians. [2]
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]
Accounting History is a quarterly peer-reviewed academic journal that covers the history of accounting. The journal's editors-in-chief are Carolyn Fowler (Victoria University of Wellington), [1] Carolyn Cordery (Aston University) [2] and Laura Maran (RMIT University). [3][4] It was established in 1996 and is published by SAGE Publications in ...
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [ 1 ] It involves preparing source documents for all transactions, operations, and other events of a business. Transactions include purchases, sales, receipts and payments by an individual person, organization or ...
Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. [1] This involves the preparation of financial statements available for public use. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are ...
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public.
Michael Chatfield (1930s-2004 [1]) was an American economist, accounting historian, and Emeritus Professor of Accounting at the Southern Oregon University, known for his work on the history of accounting and accounting thought, [2] and particularly for his History of Accounting: An International Encyclopedia, edited with Richard Vangermeersch.
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.