History evolution of the accounting

Abstract

During the last ones fifteen or twenty years a marked interest is experiencing in the entire world for the history of the accounting. Before this fact, it is necessary to wonder: Does it obey this sudden interest for a seemingly so concrete discipline what, as specific and so limited as the accounting history is? How is it explained? To who can it interest the history of the accounting? On what does it consist? Which is their investigation field? Has it experienced some evolution? Which are their perspectives? . . . We will dedicate the following pages to answer these and other questions arising during this investigation.