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Intellectual Capital – A Basis for Decision Making
JOD
Get it by 5 Aug | Order in 3 Hours 40 Minutes
Number of pages: 327
Publication Year: 2020
Binding Type: Hardcover
Edition Number: 1
Print Color: White
Dimensions (cm): 17 × 24
Weight: 600 grams
Barcode: 9789957187361
Introduction
The intellectual development in accounting has undergone four stages. The first was the professional phase, followed by the academic phase, then the information systems phase, and finally the social responsibility phase.
In the professional phase, the double-entry system emerged in 1494, focusing on financial record-keeping. In the academic phase, starting in the 19th century, accounting was seen as a social science due to the Industrial Revolution and the rise of joint-stock companies.