Nama : Ninda Diva Ananta

NIM : 22809334026
Kelas : Akuntansi A-GK
Hari/Tanggal : Selasa, 11 Oktober 2022

Accounting History

Their predecessors were characterized as relying heavily on one point of view

Accounting is progressive, accounting is evolutionary. From the point of view of the social
sciences, progress is a problematic concept because it seems to imply not only change, but also
improvement, and evaluation. As accounting is studied more as a social phenomenon than as a
technical phenomenon, it becomes more difficult to reach consensus on what constitutes
improvement.
From a historically informed point of view, however, this paper examines the use of the
concept of progress in eighteenth-century historiography and considers its use in conjunction
with the use of the concept of evolution in "traditional" accounting history. Analyze. Citing
recent advances in understanding the role of storytelling in history, this paper suggests that the
use of narrative about progress in accounting should not be a priori ruled out.

Napier, CJ (2001). Accounting history, journals.sagepub.com

Hesford,James W dkk (2006).Handbooks of management accounting research 1, 3-26.
Mary E Barth, Wayne R Landsman, Mark H Lang (2008). Journal of accounting research 46
(3), 467-498.
Piper,Mike. (2010).Accounting Made Sinple, Chikago, Illinois 60626
Kieso, Weygandt, and Warfield (2012) Intermediate Accounting chapter 3, Prepared by Coby
Harmon University of California, Santa Barbara.
Nama : Ninda Diva Ananta
NIM : 22809334026
Kelas : Akuntansi A-GK
Hari/Tanggal : Selasa, 11 Oktober 2022

Accounting History