Studies in accounting history: Tradition and innovation for the Twenty-First Century
Abstract
A number of approaches have been used to describe the evolution of accounting. However, very little is known regarding the relationship between accounting and economic histories. This article attempts to link the history of accounting with economics and economic history by reviewing the book entitled, Studies in Accounting History: Tradition and Innovation for the Twenty-First Century, and by examining the evolution of accounting from an economic perspective. Co-editors Tsuji and Garner compiled 13 selected paper to demonstrate the range of historical accounting topics, accounting theory and practice, as well as the relevance of accounting history to key aspects of economic history. The collection presents the evolutionary environmental factors that have influenced the development of accounting theory and practice. These factors are forms of business, users of financial information and their needs, the accounting profession, and various international influences including culture, politics, and economics.
Publication Title
Atlantic Economic Journal
Recommended Citation
Rezaee, Z. (1998). Studies in accounting history: Tradition and innovation for the Twenty-First Century. Atlantic Economic Journal, 26 (2), 214-221. https://doi.org/10.1007/BF02299363
