THE DEVELOPMENT OF ACCOUNTING REGULATION, EDUCATION, AND LITERATURE IN AUSTRALIA, 1788-2005

被引：16

作者：

Carnegie, Garry D. ^{[1
]}

机构：

[1] Univ Ballarat, Ballarat, Vic 3353, Australia

来源：

AUSTRALIAN ECONOMIC HISTORY REVIEW | 2009年 / 49卷 / 03期

关键词：

M41; M42; M48 and G38; accounting history; Australia; education; literature; regulation; CONSTRUCTION; PROFESSION;

D O I：

10.1111/j.1467-8446.2009.00266.x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Accounting involves the recording of events, the preparation and reporting of results and is a key medium in discharging accountability. It pervades organisations and institutions in every country and is a key element of the business fabric and economic development of any nation. This study examines the development of accounting regulation, education, and literature in Australia across five key phases of European settlement from 1788 to 2005 and presents an overview of the major historical trends in each of these periods. The development of accounting and the profession is intimately linked with significant economic development in Australia over 200 years.

引用

页码：276 / 301

页数：26