ANALYTICAL APPROACH TO ACCOUNTING PROGRESS - A FUNDAMENTAL PREMISE FOR NEW ACCOUNTING GUIDELINES

Ciula (Man) Adriana Mihaela

Abstract


The relationship between accounting and progress has always been a topic of interest for accounting historians. The way in which progress has been made within accounting has been analyzed, respectively, the role that innovation has played in the evolution of accounting. Thus, in this paper, we aim to explore what could be understood by using the notion of "progress" in historical accounting research, by describing accounting as "progressive" and the impact that the evolution of accounting has had on society. In the context of the permanent changes in the emerging business environment, studies in the field of accounting science highlight major changes in it, by developing new guidelines in the evolution of accounting such as integrated thinking, globalization and digitalization, complemented by business resilience and business ethics. aspects generated by the current economic context caused by the new pandemic.


Keywords


accounting progress, evolution, integrated thinking, globalization, digitization, new accounting guidelines

References


American Accounting Association, (1970), Committee on Accounting History, Accounting Review, Vol.45, Supplement, pp.52-64.

Bowler, P.J., (1989), The Invention of Progress: The Victorians and the Past, Oxford: Blackwell.

Napier, C. J, (2001), Accounting history and accounting progress, DOI: 10.1177/103237320100600202, http://ach.sagepub.com/content/6/2/7

Broadbent, J. and Guthrie, J., (1992), Changes in the Public Sector: a Review of Recent ‘Alternative’ Accounting Research, Accounting, Auditing & Accountability Journal, Vol.5, No.2, pp.3-31.

Chambers, R.J., (1966), Accounting, Evaluation and Economic Behavior, Englewood Cliffs: Prentice-Hall.

Edwards, J. D., (1960), Business History Review , Volume 34 , Issue 4 , Winter 1960, pp. 446 – 458 DOI: https://doi.org/10.2307/3111429

Cozma Ighian, Dana, (2015), Inovare În Domeniul Contabilității – Raportarea Integrată (Innovation in Accounting - Integrated Reporting), Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr.7/2015, Vol.7, Available at SSRN: https://ssrn.com/abstract=2671263

Ene, V., (2019), Promovarea noilor tehnologii, cultivarea curiozității pozitive, a empatiei, a priceperii de a comunica – imperative ale afirmării profesiei contabile, disponibil la http://bit.ly/2WkaFIv

Funnell, W., (1998), The Narrative and its Place in the New Accounting History: the Rise of the Counternarrative, Accounting, Auditing & Accountability Journal, Vol.11, No.2, pp.142-62.

Graham, G., (1997), The Shape of the Past, Oxford: Oxford University Press.

Higgins, C., Milne, M. and van Gramberg, B., 2015, The uptake of sustainability reporting in Australia. Journal of Business Ethics, 129(2), pp.445-468

Hopwood, A. G., (1987). The archaeology of accounting systems, Accounting Organizations and Society (12/3): 207-234.

Kuhn S. T., (2008), Structura revoluțiilor științifice, traducere de Radu J. Bogdan, Editura Humanitas, București

Laudan, L., (1977), Progress and its Problems: Towards a Theory of Scientific Growth, Berkeley: University of California Press.

Miller, P. and Napier, C., (1993), Genealogies of Calculation, Accounting, Organizations and Society, Vol.18, No.7/8, pp.631-47.

Napier, C. J, (2001), Accounting history and accounting progress, DOI: 10.1177/103237320100600202, http://ach.sagepub.com/content/6/2/7

Nobes, C.W., (1991), Cycles in UK Standard Setting, Accounting and Business Research, Vol.21, No.83, pp.265-74

Paraschiv-Pop, E. (2019), Profesia contabilă de la conformitate la consultanță, disponibil la http://bit.ly/2Ju57pN, accessed în 14.04.2021

Pugna, I., Boldeanu, D.M., (2013), Integration of Knowledge Management and Business Intelligence Innitiatives in a Collaborative Intelligence Framework, 8th International Conference Accounting and Management Information Systems AMIS 2013, in Proceedings of International Conference Accounting and Management Information Systems 8th edition, pp. 444-459.

Stolojan, Th. (2016), Era digitală și viitorul profesiei contabile, disponibil la http://bit.ly/2BUIgiN, accessed 15.04.2021

Șova R., (2018), Panelul I-Gândirea integrată, globalizarea și tehnologia-viitorul profesiei, Congresul al XXII-lea al profesiei contabile, CECCAR Business Magazine, No. 40, 16-22 octombrie, 2018, București, resursă în format electronic disponibilă la adresa: http://www.ceccar businessmagazine.ro/panelul-i-gandirea-integrata-globalizarea-si-tehnologia-viitorul-profesiei-3996/, accessed 10.01.2022.

Tiron Tudor, A., (2014), Noi dimensiuni și provocări ale profesiei contabile: competitivitate, inovație și conformitate, Economistul, nr. 33-34 (183-184).

*** Mic dicționar academic MDA, (2010), Academia Română Institutul de lingvistică ”Iorgu Iordan – Al. Rosetti, București

https://www.integratedreporting.org/integratedreport2019/ accessed 21.01.2022

www.ifrs.org, accessed 12.01.2022


Full Text: PDF

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.