Date of Award
1977
Document Type
Senior Scholars Paper (Colby Access Only)
Department
Colby College. Administrative Science Dept.
Advisor(s)
(unknown)
Abstract
The evolution of accounting practices has come about due to changes in economic, sociological, and business practices. Generally, accounting has adapted itself to changes in the business environment; it has not been an initiating force in itself. During the Middle Ages, the Church doctrines of usury and just price and the business practice of forming partnerships determined the accounting practices and helped to stimulate the creation of the double-entry system. In studying the history of accounting, we can easily identify the strong influence that trade has had on this discipline. It has been inevitable that city-states or countries that have been leaders in trade have had the greatest effect on the development of accounting.
Keywords
Accounting -- History, Comparative accounting
Recommended Citation
Pinette, Mona, "Historical reasons for differences in comparative accounting systems" (1977). Senior Scholar Papers. Paper 480.https://digitalcommons.colby.edu/seniorscholars/480
Copyright
Colby College theses are protected by copyright. They may be viewed or downloaded from this site for the purposes of research and scholarship. Reproduction or distribution for commercial purposes is prohibited without written permission of the author.
Comments
Full-text download restricted to Colby College campus only.