Economic Influences on the Development of Accounting in Firms

Accounting is a practical activity that adapts to its environment, serving as a service function that develops in response to economic features. This book aims to stimulate interest in explaining the development of accounting in Western industrialized countries by reference to the economic features of firms.

Format: Hardback
Length: 176 pages
Publication date: 30 December 2021
Publisher: Taylor & Francis Ltd

Accounting, as a practical and service-oriented activity, holds immense value, contingent upon its ability to adapt to the environment in which it operates. This perspective serves as an excellent foundation for this book, originally published in 1996. While artistic disciplines like music and drama may fulfill human needs, their evolution cannot be solely attributed to the economic characteristics of their respective environments. In contrast, an economic service function such as accounting emerges in response to the economic dynamics of its surroundings. The primary objective of this book is to ignite a keen interest in elucidating the development of specific aspects of accounting as we currently understand them within the firms that play a pivotal role in the economies of Western industrialized countries. Here, the focus lies in examining the profound influence of the economic characteristics of these firms on the evolution of accounting practices.

The significance of this work lies in its recognition of the pivotal role played by firms in shaping the development of accounting. By examining the economic factors that influence these firms, we gain valuable insights into the intricate interplay between accounting and the broader economic landscape. This exploration not only enhances our understanding of accounting as a discipline but also sheds light on the broader economic dynamics that shape our world.

In conclusion, this book offers a comprehensive and insightful perspective on accounting as a practical activity and a service function. By examining the relationship between accounting and the economic features of firms, it provides a valuable framework for understanding the development and evolution of accounting practices. This work is essential for scholars, professionals, and anyone interested in exploring the intricate connections between economics, accounting, and the broader business landscape.

Weight: 490g
Dimension: 229 x 152 (mm)
ISBN-13: 9780367721251