التطور التاريخي لفكر المحاسبة عبر العصور
Other Title(s)
Historical development of accounting thought through the era
Joint Authors
Source
Issue
Vol. 2017, Issue 23 (31 Dec. 2017), pp.253-266, 14 p.
Publisher
University of Basrah College of Education for Girls
Publication Date
2017-12-31
Country of Publication
Iraq
No. of Pages
14
Main Subjects
Financial and Accounting Sciences
History and Geography
Islamic Studies
Topics
Abstract 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.
American Psychological Association (APA)
سلهامي، سامية وبو عزيز، الشيخ. 2017. التطور التاريخي لفكر المحاسبة عبر العصور. مجلة دراسات تاريخية،مج. 2017، ع. 23، ص ص. 253-266.
https://search.emarefa.net/detail/BIM-779758
Modern Language Association (MLA)
سلهامي، سامية وبو عزيز، الشيخ. التطور التاريخي لفكر المحاسبة عبر العصور. مجلة دراسات تاريخية ع. 23 (كانون الأول 2017)، ص ص. 253-266.
https://search.emarefa.net/detail/BIM-779758
American Medical Association (AMA)
سلهامي، سامية وبو عزيز، الشيخ. التطور التاريخي لفكر المحاسبة عبر العصور. مجلة دراسات تاريخية. 2017. مج. 2017، ع. 23، ص ص. 253-266.
https://search.emarefa.net/detail/BIM-779758
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-779758