Home  Journals  International Accounting  41(287) - 2013 November

Productive human activity as fundamental factor of origin and development of management accounting

Available online: 12 November 2013

Subject Heading: PAGES OF HISTORY

JEL Classification: 

In the article the thesis about productive activity of the person as a major factor of an origin of practice and the theory of management accounting are presented. It generates set of other generating factors: property rights, divisions of labor, industrialization, concentration of the capital, regular management. Influence of the factors on formation of the theory and practice of management accounting during the different historical periods - from an antiquity to the third phase of industrial revolution is consistently analyzed.

Keywords: management accounting, accounting history, industrial accounting

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

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