European Accounting Theory: Early English Writers
Accounting and auditing are frequently cited as culprits in the current economic crisis. Traditional practices (including academic rationales) are coming under increased scrutiny. This paper proposes a way of beginning to reinvigorate the subject by returning to the Classics. Accounting, as a social science has several origins. This paper explores of these diverse origins of accounting starting with the work of one of the `fathers of accountingÃÂ¿ -- Sir William Petty -- the first General Comptroller of England. Petty lived during the 17th century and published a variety of works on Political Economy that extended into accounting of the period.
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