Evolution of Accounting
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Since Luca Pacioli first described the systems of debits, credits, journals and ledgers in 1494, significant changes have taken place due to economic, technological and other advancements. Accounting is said to have its origins in the ancient times of Babylon, Assyria, Mesopotamia and Sumerian.
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evolution of
financial accounting
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Scholarly articles for Evolution of Accounting
… interpretation of the historical evolution of accounting - Cushing - Cited by 102
… evolution from accounting theory to conceptual … - Baker - Cited by 19
The evolution of accounting chart models in Europe … - Richard - Cited by 49
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