The effects of social change on accounting development

Subject Areas : Management Accounting

Maryam Karami Ghale Seyedi ¹ (Department of Accounting, Islamic Azad University, Ahwaz Branch, Ahwaz, Iran)
Allahkaram Salehi ² (Department of Accounting, Islamic Azad University, Masjed-soleiman Branch, Masjed-soleiman, Iran)

Received: 2017-08-28 Accepted : 2018-03-01 Published : 2018-09-23

Keywords: civilization, social changes, accounting,

Abstract :

Social change in human life is not a new issue, but it is important that the new human knowledge generation encompasses all past knowledge, transforms and evolves. Many problems stem from the transformation, the growth of understanding, the skill and the power of mankind. This is where people have to plan for social change. Accounting is an interdisciplinary science, and according to its classification in the field of social sciences, it is not possible to analyze all its dimensions, regardless of the scope of value that expresses man, his behavior and his personal and social characteristics. Accounting indicators have evolved over time, and this knowledge is about utilizing humanity. In this research, we have tried to examine the implications and effects of social and civic changes on professional and accounting knowledge. The purpose of this study was to promote and improve the position of accounting knowledge based on the method of historical recognition through reviewing archival documents and scientific library materials, studying the relationship between accounting and civilization indicators and finally concluded that various indicators of civilization development, such as evolution, dissemination, culture, urbanization and industrialization have affected accounting development and ultimately changed the way in which financial events are measured and reported.

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