Book chapter
Historical overview of accounting information systems
Business Intelligence Techniques, pp 1-19
01 Jan 2004
Abstract
In this chapter, we provide a broad overview of accounting history commencing from 8000 BC, when simple tokens recorded evidence on transactions, through the ancient civilizations, where clay and papyrus were used, to the invention of the first printing press in the fifteenth century to modern times. We focus on how accounting philosophy developed to take into account legal, competitive, and especially technological changes in the environment. From the development of the Abacus in around 3000 BC to present day sophisticated accounting software, we discuss how accounting has changed and adapted to environmental needs.
Metrics
20 Record Views
Details
- Title
- Historical overview of accounting information systems
- Creators
- Asokan Anandarajan - New Jersey Institute of TechnologyC. A. Srinivasan - Drexel UniversityMurugan Anandarajan - Drexel University
- Publication Details
- Business Intelligence Techniques, pp 1-19
- Publisher
- Springer Berlin Heidelberg; Berlin, Heidelberg
- Resource Type
- Book chapter
- Language
- English
- Academic Unit
- Decision Sciences (and Management Information Systems); Bennett S. LeBow College of Business; Drexel University
- Other Identifier
- 991019551687104721