Historical Overview of Accounting Information Systems



In this chapter, we provide a broad overview of accounting history commencing from 8000 BC, when simple tokens recorded evidence on transactions, through the ancient civilizations, where clay and papyrus were used, to the invention of the first printing press in the fifteenth century to modern times. We focus on how accounting philosophy developed to take into account legal, competitive, and especially technological changes in the environment. From the development of the Abacus in around 3000 BC to present day sophisticated accounting software, we discuss how accounting has changed and adapted to environmental needs.


Financial Information Joint Stock Company Business Intelligence Cost Accounting Historical Overview 
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Copyright information

© Springer-Verlag Berlin Heidelberg 2004

Authors and Affiliations

  1. 1.School of ManagementNew Jersey Institute of TechnologyUSA
  2. 2.Department of AccountingDrexel UniversityUSA
  3. 3.Department of ManagementDrexel UniversityUSA

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