Stručni rad

HISTORY OF ACCOUNTING AND ACCOUNTANCY PROFESSION IN GREAT BRITAIN

Dubravka Paris ; RRiF Visoka škola za financijski menadžment, Zagreb, Hrvatska

Sažetak

Accounting has always been a part of our history, but it became prominent when monetary systems were introduced. The article presents the important events in the English history from the Middle Ages till today and includes the most important persons who lived in these periods. Due to the fact that the primary goal of the article is to present the history of accounting and accountancy profession, the review starts with the period of the 14th century when accountants were mentioned for the first time. It presents the development of accounting and accountancy professions and their importance in all the periods of human history.

Ključne riječi

accounting; accountancy profession; double-entry bookkeeping; history of Great Britain; associations of accountants; ICAEW

Hrčak ID:

162949

URI

https://hrcak.srce.hr/162949

Datum izdavanja:

30.6.2016.

Posjeta: 6.583 *