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Literature Review on Historical Development of Accounting

机译：会计历史发展文献综述

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Accounting as a practice has existed since the earliest times of humanity. The first simple accounting records are found in the designation of Babylonian Chaldeans, Assyrians and Sumerians in Mesopotamia. The time of theoretical accounting recognition is considered to be the year 1494, when Venetian mathematician Luca Pacioli published a book. In addition to mathematical knowledge, Pacioli also wrote about the dual registration method and the accounting process. Despite Pacioli’s writing, there is still much discussion regarding the issue of dual accounting origin. In reviewing the literature, it is noteworthy that accountancy history is scarcely addressed; there are only a small number of books and works that cover the topic. Therefore, the purpose of this paper is to take a historical look at accounting development from ancient periods to the present. This study, based on historians' records and archaeologists like Denise Schmandt-Besserat, has successfully described the origins and development of accounting from 3350 BC until today.
机译：会计作为一种惯例自人类最早的时代就已经存在。最初的简单会计记录是在美索不达米亚的巴比伦迦勒底人，亚述人和苏美尔人的指定中找到的。理论会计认可的时间被认为是1494年，当时威尼斯数学家Luca Pacioli出版了一本书。除了数学知识，Pacioli还撰写了有关双重注册方法和会计流程的文章。尽管Pacioli撰写了文章，但关于双重会计起源的问题仍然有很多讨论。回顾文献时，值得注意的是，会计历史很少涉及。涉及该主题的书籍和作品很少。因此，本文的目的是对古代到现在的会计发展进行历史考察。这项研究基于历史学家的记录和像Denise Schmandt-Besserat这样的考古学家，已经成功地描述了从公元前3350年到今天的会计的起源和发展。

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