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SOME ASPECTS OF THE HISTORY OF SCIENTIFIC THOUGHT OF ACCOUNTING
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| 24.02.2011 17:09 |
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Автор: Tsarenko Mikhail, student of Kharkiv National University of the name V.N Karazin
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[Облік, аналіз і аудит] |
An accounting profession is one of the oldest. It passed through the ages. While there are economic relations on the land there will be demand for such professionals as an accountant. Knowledge of accounting history is important for understanding its present condition and evaluation of possible directions for the future development. The historical evolution of accounting is considered not for itself but for ease of understanding the present and future evaluation.
The literature is divided into four main periods of accounting: 1 st - since the emergence of commodity-money relations by the end of the XVIIIth century., 2nd - from the XVIIIth century to the end of the XIXth century. 3 rd - end of the XIXth century and early XXth century., 4 th - the beginning of the XXth century and up to this day.
The first period is characterized by the emergence of different methods of registration of the facts in accounting registers (logs, statements, etc.) in systematic and chronological records. The peak period of accounting was a widespread method of double entry.
The second period comes at a time of revolutionary changes in production, development of various forms of trade relations and increase trade, financial and other operations not only in separated countries but also worldwide. During this period a large number of works on accounting appeared, there were various theories: business - in France, materialist (economic) – in Italy, office - in Germany and so on. The historic significance of this period is that the basic directions of science "bookkeeping" were defined which led to its further development.
The third period is the time of the emergence of accounting (bookkeeping) as scientific knowledge. During this period the efforts of most authors were directed exclusively to establish the theoretical basis of accounting, to determine the area of those phenomena, the study of which is the object of science. There were formulated a number of definitions of accounting and its objectives.
The fourth period is divided into two main stages.
The first stage covers the period up to the middle of the XXth century and is characterized by the development of the basic principles of objective assessment of property and legal status of an independent managing subject, the industrial trend in the construction of the accounting system, the expansion of state regulation of national systems of accounting and reporting.
The second stage started in the middle of the XXth century and continues up to this day. It is characterized by the development of principles of assessment of property and legal status of managing subjects in the external market environment and due to the adoption of effective business decisions for the future economic benefits.
Accounting in the Ancient World - the account of the facts - was static as a whole. It was based on entrusted inventory and direct registration of property. A characteristic feature of accounting of Hellenistic period was to account for everything and omit nothing. This was a prerequisite for strict regulation of accounting.
In Greece for the first time there appeared concepts such as liability and inventory having the first principles of classification of accounts: physical, personal and financial. In ancient Rome the development of ancient accounting ended. Nobody knows who was the inventor of accounting. The famous scientist in the world A.CH. Littleton described the preconditions for the development of double entry and also highlighted the historical background which as the scientists believed, led to the double entry in the Italian city-states. A.CH. Littleton said that each of these prerequisites existed separately in different places at different times but they were never observed at the same time. The term "accountant" (hence the "Accounts" is associated with the Renaissance. The first official who received the title of an accountant was Christopher Shteher, an accounting clerk in Innsbruck Chamber. In Geneva the public museum has the decree of Emperor Maximilian I of February 13, 1498. However the first systematized accounting was held by Franciscan monk Luca Pacholi. This world famous mathematician, a man of universal knowledge, the student of Pierre della Francesca and Leon Battista Alberti, a friend and a teacher of Leonardo da Vinchi. His fame is based on the famous XI "Treatise on the accounts and records which became a part of the fundamental work «The amount of arithmetic, geometry, the doctrine of proportions and ratios». L. Pacholi described one of the earliest forms of accounting which had in theory the name of the old Italian or Venetian. Its essence lies in the three-level organization of accounting. For each level L. Pacholi allocated a separate register-book. It was published 4 years earlier than books of Aristotle and 18 years earlier than books of Platon.
Historians point out five main points that Luke made for the development of accounting: 1.) Theoretical explanation of double entry. L. Pacholi was the first who attempted to explain the concept of "debit" and "credit" although he did not use them. 2.) He created a personalism accounting model and thus laid the foundation for its legal interpretation. 3.) L. Pacholi considered as a separate accounting method that was based on the use of double entry and it is used to display business processes that took place on a separate enterprise and beyond. 4.) Double entry of accounts is treated as a system (plan) account which can not be fixed and depends on the goal pursued by the administration. 5.) It is through work in the literature L. Pacholi’s simple patrimonial accounting became a closed diagraphic system after the proper accounts were introduced. By the end of the XIXth century the accounting system, the foundations of which had been laid by Pacholi Luke, underwent some changes that were related to specific economic activities of large industrial corporations: 1) the first companies were established which were separated from their owners 2) there appeared equity, 3)capital and income were delimited 4) the notion of "active business" was introduced 5) stock exchange started to work 6) industry and trade expanded. On the stage there appeared people of an accounting profession.
The middle of the XIX century became a milestone which is characterized by the significant development of the scientific thought in different countries. Gradually researchers concluded that bookkeeping is also a science. It has a subject and it explores it as no other science does. The attempt to synthesize the legal and economic goals of accounting for the first time was made by an outstanding Italian theorist, a lawyer by training, Francesco Villa. Due to his activities modern history of accounting is regarded as a discipline. A famous representative of the German School of Accounting I. Shrott noted that accountancy is a science of systematic records of business transactions and their control. In other words, it establishes accounting on the one hand, the order of discovery of property management and changes in the property and their results, on the other hand , its tasks include establishing principles and procedures of accounting designed to ensure open activities and finding out harmful consequences for the economy brought by the governing bodies. The significant contribution to the science of accounting was made by the famous Swiss scientist I.F. Cher. He confirmed that accounting was a historiography (history) of economic life, expressed through the laws of systematization. The review of accounting through the prism of the interests of different subjects of economic relations was first mentioned in the writings of the representatives of the French School - Leote E. and A. Hilbo. The French scientists put forward the doctrine of the three accounting functions: 1) accounting that was associated with the development of special logics, classification of objects, accounts, etc., 2) social, which compares the interests of various subjects of public relations and 3) economic, which allows usage of accounting information to make business process management. In the first half of the XIXth century there was formed the Russian accounting school. Its founder was Charles Arnold, a German by birth, who introduced many innovations into the accounting system: the opening of accounts through the capital account, the introduction of synthetic account of goods etc. The analysis of accounting literature of the early XXth century witnesses the evidence of the existence of three directions in Russian and therefore in Ukrainian accounting science: 1) recommendations to the rules of accounting on the basis of existing schools are explained in literature; 2) scientific research and the emergence of reform movements; 3) the beginning of scientific research on accounting and control.
Among the prominent scientists of the Ukrainian school, which originated in Russia in the XIX century. and continues to evolve today as an independent institute, are: MT Beluga, YS Borodkin, FF Butyntsya, BI Valuev, Yu Veryga, MG Gaidai, A.M. Herasymovych, VG Horyelkina, Z. Hutsaylyuka, M. Demyanenko, M.H. Canter, I. Rye, VP Zavhorodniy, GG Kireytsev, MV Kuzhel ny, LP Kulakovska, BM Lytvyn, JJ Lytvyn, V. Linnik, IV Malysheva, EV Facil, PP Nimchynova, VA Ozerana, VM Oleynik, Y. Osadchy, VM Parkhomenko, B.C. Rudnytsky, PT Sabluk V. Hill, LK Suk, YD Chatskisa, MG Chumachenko, LS Shatkovskyj, VG Shvets, VA Shevchuk, S. Shkarabana and many others.
Since then, as Luke Pacholi wrote his book, 500 years have passed, and accounting, in essence, has remained unchanged, based on unchanging principles. Because of many reasons the national accounting system of different countries differ significantly. Two identical accounting systems do not exist. The basis of their diversity is the influence of social environment, and creates a system of accounting. It is the economy, science and social environment that makes the development of accounting a dynamic process, to be constantly changing and it requires attention and study.
Today the prestige of the profession of an accountant is higher than it was in the past.
List of references:
1. Popular science magazine "Machines and Mechanisms", 11-2008, p. 75.
2. For the preparation of this work materials from the site http://referat.ru/ were used.
3. Pacholi Luke. Treatise on the accounts and records .- Kharkiv.: Factor, 2008.-128 p.
4. Casanova M. Profession "An accountant" .- Kharkiv.: Factor, 2008.-192 p.
5. «Real accounting». - 3rd edition., Revised and added.- Kharkiv.: Factor, 2008.-1264 p.
e-mail: mm_tsarenko@mail.ru
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