European Accounting Theory: Early English Writers

Authors

George M. Mickhail, University of WollongongFollow
Fahrettin Okcabol, Mercy College
Tony Tinker, Baruch College at the City University of New YorkFollow
Aida Sy, School of Business, Manhattan CollegeFollow

RIS ID

37875

Publication Details

Sy, A., Tinker, T., Mickhail, G. M. & Okcabol, F. (2011). European Accounting Theory: Early English Writers. Proceedings of the American Accounting Association Annual Meeting (pp. 1-44). Denver, CO.: American Accounting Association.

Abstract

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 accounting¿ -- 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.