Date of Award
Senior Scholars Paper (Colby Access Only)
Colby College. Administrative Science Dept.
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.
Accounting -- History, Comparative accounting
Recommended CitationPinette, Mona, "Historical reasons for differences in comparative accounting systems" (1977). Senior Scholar Papers. Paper 480.
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