The Accounting Review Vol. 47 No. 3 1972
The Use of Medieval Statements for Teaching Accounting.
Abstract
The article discusses the use of medieval statements for teaching accounting. This writer has found that even at the introductory accounting level, it can be very worthwhile and intellectually stimulating to devote some time to a consideration of the historical roots of accounting. Students seem to benefit from observing that accounting is not only a vital tool of control and communication in modern industrial society, but that it plays a role in any society. One idea that beginning students seem to find particularly intriguing is the realization that the development of accounting technology is intimately inter-related with the evolution of other socio-economic institutions. One idea that beginning students seem to find particularly intriguing is the realization that the development of accounting technology is intimately inter-related with the evolution of other socio-economic institutions. Further, they appear glad to be made aware that the contents of financial statements are interwoven with clues as to the institutions of the society which produces those statements. Accounting has been an organizing and communicating tool in old societies as well as new, and in communistic societies as well as capitalistic.
- DOI
- 10.2308/tar-4503420
- Volume
- 47
- Issue
- 3
- Pages
- 609-610
- Language
- en
- Sources
- openalex crossref