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The Italian Luca Pacioli, recognized as The Father of accounting and bookkeeping was the first person to publish a work on double-entry bookkeeping, and introduced the field in Italy. [ 8 ] [ 9 ] The modern profession of the chartered accountant originated in Scotland in the nineteenth century.
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 History covers a wide variety of topics in the field of accounting. In the article, there are many topics of papers chronicling histories, the records of accounting, and theories about accounting. These topics are covered to further initiate more research or discussion in the field of accounting. [5]
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, 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 ).
One of the parties identified was the role that accountants and specific accounting standards played in the crisis. The Causes of the Great Recession and "History of Fair Value Issues" [1] provide more details of the specific causes. The key accounting issues were fair value accounting and the role of auditors.
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The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...