Page 36 - DUT ICGA Abstract Book

IT IS IS ALL A A A A A LIE!! ACCOUNTING IS IS NOT A A A A A ONE-MAN SHOW: TRACING ACCOUNTING ROOTS
Mukhodeni Mbobo Muthige
Department of of of Accounting Faculty of of of Management Science Vaal University of of of Technology Email: 214232492@edu vut ac za
Abstract
Many scholars of accounting accounting have written and known accounting accounting on on one seminal view view which is a a a a a a a a view view that that supports accounting as a a a a a a a a field that that only came to exist after Lucio Pacilio’s double entry system This has given rise to the expression that accounting is is a a a a a a concept developed by Lucio Pacilio in in 1494 Traces of accounting accounting accounting origins have shown that this is is incorrect accounting accounting accounting in in in in in in in Mesopotamia-accounting in in in in in in in the ancient Egyptian Greek China and and Rome–and the the author that wrote on the the double entry system before Luci Pacilio The ultimate purpose of this research paper is is to explain in-depth how accounting evolved through reviewing historical literature that existed before and after the Luci Pacilio double entry system All papers published in in in in in prominent accounting journals in in in in in English in in in in in the 90 year period were scanned The review focused on on research papers that explicitly explored accounting evolution The greater part of this research paper focused on on on the authors’ contributions to modern accounting The majority of published papers papers in in in in in the the accounting accounting field field focus on Luci Pacilio These papers papers pertaining to the the field field of accounting accounting were categorized and and analyzed in in more detail and and qualitatively classified in in accordance with selected dimensions Only a a a a a a a minority of of research papers have an explicit history of of the the other authors before Luci Pacilio The conclusion is is is that the state of this research paper is is is clearly non-paradigmatic in nature KEYWORDS: Accounting Accounting Accounting Accounting origin - - - Accounting Accounting Accounting Accounting evolution - - - Accounting Accounting Accounting Accounting theory –Accounting - - - Luci Pacilio 34 7th International Conference on on on Governance and Accountability (ICGA) 2022