Title

European Accounting Theory: Early English Writers

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.

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