Accounting history and the rise of civilization
著者
書誌事項
Accounting history and the rise of civilization
(Financial accounting and auditing collection / Scott Showalter and Jan Williams, editors)
Business Expert Press, 2017
1st ed
- v. 2 : pbk
大学図書館所蔵 全1件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references (p. [191]-200) and index
内容説明・目次
内容説明
Accountants were present at the creation of civilization, maintained their importance throughout history, and proved essential at various stages of cultural development-from the earliest record-keeping and the invention of writing, to double-entry bookkeeping, cost accounting of complex manufacturing, the development of professional management and accounting (which went hand-in-hand), through the amazing technologies of the information age. In other words, our civilization does not exist without sophisticated accountants and their dynamic inventions. Telling this amazing story is the purpose of this book.
The story of accounting and how information is collected, analyzed and disclosed is as old as-and absolutely essential to-civilization. A fair number of key ingredients needed for modern business (and other institutions) were invented in the ancient world-money, record-keeping, numbers, writing, property rights, trade, banking, the corporation. Many of the factors that are part of today's rocket science on Wall Street date back to earlier centuries, including the use of credit, derivatives, and stock markets-not to mention manipulation and fraud. Financial, managerial and other accounting information was needed for successful entrepreneurs. The information revolution started with Gutenberg's press (which conveniently spread Pacioli's Summa across Europe), the Industrial Revolution with the steam engine, mass transit with the railroad, and instantaneous communications with Samuel Morse's telegraph. The internet represents important extensions of earlier innovations, the latest phase of the information revolution. Accountants were directly (or indirectly) involved in all of these and accounting information permeates virtually every aspect of the complex culture that is modern civilization.
This book is a brief history of accounting, focusing on the long-term importance of accounting on issues from information accumulation and analysis around money and finance, business and government, and continuing success as technology and innovation expands. The focus is relatively traditional, except it intertwines with commerce, finance, and related business interests that make up what became modern civilization. For example, most corporations and other entities innovated and succeeded long-term because of increasingly complex (and useful) accounting techniques providing necessary information and control. This was true of Josiah Wedgwood, Andrew Carnegie, and General Motors. Accounting applications became early uses of computers, beginning with payroll records at General Electric in the 1950s. From electronic spreadsheets to tax preparation, the computer/accounting partnership continues.
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