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The advent of accounting in business governance: from ancient scribes to modern practitioners

机译：会计在企业治理中的出现：从古代文士到现代从业者

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摘要

General social theory provides a framework within which accounting and its role in advancing business and society can be examined, including historical development and functions. This study examines the advent of accounting in business governance, from ancient origins to present day, from the scribes of ancient Mesopotamia to the internal control concepts described by the Apostle Paul in the Bible, from the Friar Luca Pacioli's landmark book published in Renaissance Italy to the work of modern-day accountants employing the latest technology, to the expanding role of women in the profession. Throughout history, while standards and technologies have changed, a fundamental purpose of accounting in business governance remains constant: to provide a test of stewardship or accountability for those trusted with financial resources. Findings of this paper will be of interest to business stakeholders and academic researchers, who will be able more clearly to see the role that accounting played in the progress and development of business over millennia.
机译：一般社会理论提供了一个框架，可以在其中检查会计及其在促进商业和社会发展中的作用，包括历史发展和职能。这项研究考察了从古代起源到今天，从古代美索不达米亚的抄写员到圣经中的使徒保罗所描述的内部控制概念，从弗雷拉尔·卢卡·帕乔利（Friar Luca Pacioli）在意大利文艺复兴时期出版的具有里程碑意义的书到现代会计师采用最新技术的工作，以扩大女性在该行业中的作用。纵观历史，尽管标准和技术已发生变化，但企业治理中会计的基本目的仍然保持不变：为财务资源受信任的人提供管理或责任制的测试。商业利益相关者和学术研究人员将对本文的发现感兴趣，他们将能够更清楚地了解会计在几千年来对企业发展和进步中所扮演的角色。

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