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

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.