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Accounting Tonekabon Azad University, Tonekabon, Iran
Abstract
Since many years ago, accounting has been at the service of humans and in the development of civilization, the oldest known records of accounting are the clay tablets of wage payment related to the Sumerian civilization in Babylon dating back to 3600 BC and it shows that accounting in its most primitive form was used to pay wages in Babylon, ancient Egypt and ancient Greece have been used. Due to the growing social changes, accounting is also out of its traditional and procedural method, and due to the change in the business environment, the need and demand for changes in financial information also causes the development of accounting. The current research is descriptive-qualitative and its method is post-event (historical). The results of the research show that paying attention to the history of accounting and following its evolution since its inception will lead to a better understanding and a more correct culture of this science at the community level.
Naserhojjati Rudsari, R., & Alipour, A. (2023). Accounting, from inception to development. Journal of Accounting and Management Vision, 6(87), 80-89.
MLA
Rasoul Naserhojjati Rudsari; Abdolhossein Alipour. "Accounting, from inception to development". Journal of Accounting and Management Vision, 6, 87, 2023, 80-89.
HARVARD
Naserhojjati Rudsari, R., Alipour, A. (2023). 'Accounting, from inception to development', Journal of Accounting and Management Vision, 6(87), pp. 80-89.
VANCOUVER
Naserhojjati Rudsari, R., Alipour, A. Accounting, from inception to development. Journal of Accounting and Management Vision, 2023; 6(87): 80-89.
