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London, United Kingdom

University of Westminster

Accounting by Published Work

Language: English Studies in English

Subject area: economy and administration

University website: www.westminster.ac.uk

Doctor of Philosophy (PhD)

Accounting

Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

Wikipedia

Accounting

Accounting for the most part, remains a legalistic and traditional practice, almost immune to self-criticism by scientific methods.

Kenneth Boulding (1958, p. 95) as cited in: Edward Stamp, Michael J. Mumford, Ken V. Peasnell (1993) Philosophical Perspectives on Accounting. p. 147.

Wikiquote

Accounting

The accounts of money, supplies and provisions should then be considered. The overseer should report what wine and oil has been sold, what price he got, what is on hand, and what remains for sale. Security should be taken for such accounts as ought to be secured. All other unsettled matters should be agreed upon. If any thing is needed for the coming year, it should be bought; every thing which is not needed should be sold. Whatever there is for lease should be leased.

Cato the Elder. De Agri Cultura, about 160 BC. Of the duties of the owner.

Wikiquote

Accounting

Si inaequalibus aequalia addas, omnia erunt inequalia.

If you add like to unlike you will always end up with unlike. Latin Adage, cited in Dialectic of Enlightenment, p. 4 Latin Adage, cited in Dialectic of Enlightenment, p. 4

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