Accounting and Economics  “Take Off” in the Sixteenth  and Seventeeth Centuries

Alexandru Trifu

Makale detayları

Accounting and Economics “Take Off” in the Sixteenth and Seventeeth Centuries

Yazarlar:

Alexandru Trifu

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2017 Issue 13, pp.0-0

Belge Tipi:

Makale

Yayın Tarihi:

6/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000584831

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928

Özet:

 

The aim of this paper is to provide an overview of the scientific research evolution on accountancy starting with the sixteenth century, when the various forms of writing emerged and paper was discovered. At the same, time, we consider that in the pre-Classicism period, the mercantilism (most specific, the Kameralism) has generated decisive mutations for the constitution of the early, but substantial elements of the Accounting and Economics. The paper also seeks to emphasize the way in which the schools of accounting thinking dealt with accountancy at different moments in this period of the history. The paper presents the main moments in the evolution of accountancy and Economics in a homogenous whole. The results of the paper show that although practice is the engine that grounded the development of the accounting processes, the merit of the accounting theoreticians must not be neglected. The practical needs and the societies’ demands for development and growth helped the Accounting to flourish, as the Accounting is the core of the general economic scaffolding.

Makale detayları

Accounting and Economics “Take Off” in the Sixteenth and Seventeeth Centuries

Yazarlar: Alexandru Trifu

Yayıncı: Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi: Accounting and Financial History Research Journal 2017 Issue 13, pp.0-0

Belge Tipi: Makale

Yayın Tarihi: 6/2017

Belge Dili: Türkçe

Document ID (Org No.): 2000584831

Sıklık: İki Yıllık

eISSN: 2651-3870

pISSN: 2146-4928

Sayı

Yazarlar:

Alexandru Trifu

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2017 Issue 13, pp.0-0

Belge Tipi:

Makale

Yayın Tarihi:

6/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000584831

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928