Accounting... A Look at Its Evolution and Adaptibility

Ahmad Zakie Ahmad Sharif, Wan Maznah Wan Ibrahim

Abstract


Kebolehan berubahsuai di dalam perakaunan lazimnya diandaikan wujud apabila di dalam sesebuah persekutuan baru, ia masih boleh sekurang-kurangnya berada di tingkat kebergunaan seperti sebelum itu dan mencapai standard-standard pengertian yang ditetapkan. Namun begitu, seringkali diperkatakan bahawa perakaunan tidak mempunyai kuasa berubahsuao, tetapi ia berevolusi di dalam sistem berkenaan. Kertas ini cuba menyediakan sebuah treatise pendek mengenai evolusi perakaunan dan kebolehanya berubahsuai bagi menyokong pendapat bahawa perakaunan bukan semata-mata boleh berubahsuai sahaja atau berevolusui sahaja tetapi ia melalui kedua-dua proses itu sekali di dalam usahanya untuk memenuhi keperluan sosial dan ekonomi sesebuah masyarakat.

ABSTRACT

Adaptility in accounting is generallu assumed to exist when, in a new environment, accounting is at least able to attain its previous level of usefulness, its established standard of significance. However, it has often been argued that accounting does not adapt, rather it evolves from within a given system. This paper attempts to provide a short treatsure on the evoluation of accounting and its powers of adaptability to support a contention that accounting does not singularly adapt or evolve, but it undergoes both processes in its effort to respond to a society's social and economic needs.

 


Refbacks

  • There are currently no refbacks.


DISCLAIMER

The editors and publisher of Jurnal Pengurusan have made every possible effort to verify the accuracy of all information contained in this publication. Any opinions, discussions, views and recommendations expressed in the article are solely those of the authors and are not of Jurnal Pengurusan, its editors or its publisher. Jurnal Pengurusan, its editors and its publisher will not be liable for any direct, indirect, consequential, special, exemplary, or other damages arising therefrom.