経済制度としての会計の進歩 Accounting is an Evolved Economic Institution (Foundations and Trends® in Accounting)

Waymire, Gregory/ Basu, Sudipto

now publishers Inc（2008/09発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 188 p.
• 言語 ENG
• 商品コード 9781601981608
• DDC分類 657.09

基本説明

Summarizes accounting history over the past ten thousand years.

Full Description

Accounting is an Evolved Economic Institution starts by defining ""accounting history research"" and posing six big picture questions about historical accounting evolution. The book summarizes accounting history over the past ten thousand years - this literature review provides useful examples for subsequent sections and can be used as a primer of accounting history. The authors explain how accounting history can inform scholars studying modern institutions by analyzing several exemplary research papers.

Numerous empirical studies are examined using archival accounting data and suggest further questions that can build upon and extend published research. Finally, the authors discuss the implications of an evolutionary perspective for accounting research and identify numerous research opportunities under each of the six big picture questions to build a coherent evolutionary theory of accounting.

The book shows that studying the history of accounting evolution is socially valuable for several reasons. First, accounting institutional history can provide useful background knowledge and context for scholars seeking to understand modern institutions. Second, historical data provide unique opportunities to study issues of enduring importance. Third, history is the necessary focus of evolutionary theories that seek an ultimate explanation for how human societies and economic institutions are shaped over a long period of time. Fourth, a lack of historical knowledge can predispose researchers to confirmation bias. Finally, studying accounting history can help develop professional identity, not just for accounting scholars but also for accounting students.

Contents

1. Introduction: Why Accounting History Research is Valuable. 2. Quantitative Accounting History Research: Definition & Focus of Paper. 3. Overview of Questions that Arise in Accounting History. 4. Accounting History Research as a Stimulant to Thought Experiments. 5. The Use of Historical Data in Testing Economic Hypotheses. 6. Future Research: Towards an Evolutionary Theory of Accounting. 7. Concluding Remarks. References