Год выпуска: 2008 Автор: Gregory B. Waymire, Sudipto Basu Издательство: Страниц: 188 ISBN: 1601981600
Описание
Accounting is an Evolved Economic Institution starts by defining "accounting history research" and posing six big picture questions about historical accounting evolution. The book summarizes accounting history over the past ten thousand years -- this literature review provides useful examples for subsequent sections and can be used as a primer of accounting history. The authors explain how accounting history can inform scholars studying modern institutions by analyzing several exemplary research papers. Numerous empirical studies are examined using archival accounting data and suggest further questions that can build upon and extend published research. Finally, the authors discuss the implications of an evolutionary perspective for accounting research and identify numerous research opportunities under each of the six big picture questions to build a coherent evolutionary theory of accounting. Accounting is an Evolved Economic Institution shows that studying the history of...
