التطور التاريخي لفكر المحاسبة عبر العصور

الملخص EN

Accounting is considered from the social sciences,it is necessary tools for recording and analysis of financial statements , In order to process and safety the business works , especially in the present era where there are a several variables, and which is difficult to control it , like a globalization.

Certainly, the ancient and contemporary civilizations has been based for some variety of business, economic and administrative activity , as we find that they confronted several problems concerning the basis of economic and financial regulation process of this activity , and so with the help of different ways of accounting rules which vary according to the time period.

It is worth mentioning that the accounting science has seen several developments in the formal and practical side , in this paper , we will try to highlighted the most historic stages who accountancy across in the era , starting from prehistoric times right up to our time.