THE NECESSITY OF AN ACCOUNTING HISTORY
Autor (i): Radu, Florin
JEL: M40, M41
Cuvinte cheie: history, accounting, relevance, research
Abstract:
Most often, accounting professionals refer to its history to justify its status as a university discipline in terms of seniority, of accounting “veneration”. But the history of accounting is not a mere curiosity or an intellectual exercise. Generally speaking, since antiquity, history was regarded as being also practical apart from its theoretical dimension. In this sense, Aristotle said that "if you want to understand something, see how it arose and how it has developed". Classically, there is a dichotomy between the conventional approach to history and the one characteristic to social sciences. From this point of view, it is said that a historian studies the past, while the social sciences researchers will use the past to understand the present.
Most often, accounting professionals refer to its history to justify its status as a university discipline in terms of seniority, of accounting “veneration”. But the history of accounting is not a mere curiosity or an intellectual exercise. Generally speaking, since antiquity, history was regarded as being also practical apart from its theoretical dimension. In this sense, Aristotle said that "if you want to understand something, see how it arose and how it has developed". Classically, there is a dichotomy between the conventional approach to history and the one characteristic to social sciences. From this point of view, it is said that a historian studies the past, while the social sciences researchers will use the past to understand the present.
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