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Title:

Ewolucyjny rozwój rachunkowości — zarys problemu

Alternative title:

The evolution of accountancy — an outlineof the problem

Creator:

Ćwiąkała-Małys, Anna ; Karpińska, Marzena

ORCID:

0000-0001-9812-2118

Subject and Keywords:

accountancy ; history

Abstract:

Despite possible assumptions, accountancy is not a new phenomenon in economy, it has a very rich tradition, whose development has been shaped by many global events. The earliest evidence of accountancy was known in the Antiquity, but the first instances of double-entry book-keeping come from Northern Italy and date back to the 14th century. The conditions of accountancy development: emergence of a new numeric system, trade with the East, invention of printing and the location where all this took place suggest extraordinary cosmopolitanism of our forefathers. Political tremors, epidemics, stagnation periods and huge growth in industry, as well as the people with their drive towards learning and wealth, were also significant for accountancy. Accountancy has become more important over time, giving rise to such new professions as an accountant or an audit expert and creating many organisations for research promotion and support as well as rules and standards, some of which serve both the theoreticians and practitioners of accountancy to this day.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Jabłoński, Mariusz. Red.

Date issued:

2014

Identifier:

ISSN 0137-1134 ; ISSN 0239-6661

Source:

PAd P 101660 II

Language:

eng ; pol

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3603. Przegląd Prawa i Administracji, ISSN 0137-1134, 2014, 96, s. 115-123

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2014

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