History of Accounting Development

Yazarlar

  • Rinaz Z. Mukhametzyanov
  • Fatih Sh. Nugaev
  • Lyaisan Z. Muhametzyanova

DOI:

https://doi.org/10.7596/taksad.v6i4.1163

Anahtar Kelimeler:

History of accounting development- Sources of accounting- Accounting- Techno-economic paradigm.

Özet

Everyone is well aware that accounting is one of the most important areas of economy, which has become so widespread in our lives today that it is impossible to imagine modern business and economy without this component. Accounting is a well thought out system that reflects the movement of various facts of economic life, no matter how different they are, and leads them into a common logical system. We can talk a lot about the features and possibilities of this science, but how often do we think about the ways this system arose, the ways of its development and becoming a separate science? During the study of this problem, an attempt was made to systematize various points of view regarding the origin and the development of accounting. After the result of the analysis, the authors identified regularities in the development of accounting and its methodical apparatus associated with the periodization of history on technological structures.

Referanslar

Aletkin, P. A. (2014). International Financial Reporting Standards Implementation into the Russian Accounting System. Mediterranean Journal of Social Sciences, 5(24), 33-37.

Galagan, A. M. (1927). Accounting in its historical development. M.: L.

Kulikova, L. I. (2015). The historical aspect of bookkeeping science origin and development. Bulletin of Adygei State University. Series 5: The Economy, 3(165), 97-105.

Kulikova, L. I. & Gafieva, G. M. (2014a). Falsification of financial statements: Historical and evolutionary aspect. Mediterranean Journal of Social Sciences 5(24), 41-43.

Kulikova, L. I. & Gafieva, G. M. (2014 b). Development of financial reporting principles. Mediterranean Journal of Social Sciences, 5(24), 38-40.

Mukhametzyanov, R. Z. & Nugaev, F. S. (2016). Financial statements as an information base for the analysis and management decisions. Journal of Economics and Economic Education Research, Special Issue, 2, 47-53.

Paliy, V. F. & Sokolov, Ya. V. (1984). Theory of Accounting: Textbook. Moscow: Finance and Statistics.

Sokolov, Ya. V. (2004). History of Accounting: A Textbook. Moscow: Finance and Statistics.

Ushakova, Т. V. & Mukhametzyanov, R. Z. (2015). Economic analysis within the framework of organization life cycle concepts. Kazan economic herald, 3(17), 99-103.

Vetoshkina, E. Y.; Ivanovskaya, A. V. & Akhmedzyanova, F. N. (2016). Uncompensated property receipt accounting operations. International Business Management, 10(23), 5603-5606.

İndir

Nasıl Atıf Yapılır

Mukhametzyanov, R. Z., Nugaev, F. S., & Muhametzyanova, L. Z. (2017). History of Accounting Development. Journal of History Culture and Art Research, 6(4), 1227-1236. https://doi.org/10.7596/taksad.v6i4.1163

Sayı

Cilt 6 Sayı 4 (2017): Journal of History Culture and Art Research 6(4)

Bölüm

Workshoplar & Lisansüstü Çalışmalar

Lisans

Tarih Kültür ve Sanat Araştırmaları Dergisi'nde yayımlanan tüm çalışmalar Creative Commons 4.0 CC-BY lisansı ile lisanslanmıştır.

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