Home  Journals  International Accounting  23(173) - 2011 June

Origin of scientific thought of essence of accounts: bibliometric analysis

Available online: 22 June 2011

Subject Heading: History pages

JEL Classification: 

Continuous process of accounting development facilitated permanent transformation of essence and content of accounts on different stages of accounting thought development. As a result of conducted research four major stages of evolution of study of accounts in XIX–XX centuries have been distinguished as well as the triune approach towards interpreting the concept «account», which contributes in working out justified directions of improving application of the given element of the accounting method in practice, theory and education process, has been suggested and grounded.

Keywords: accounts, book-keeping, accounting method

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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