Factors Influencing The Development Of The Accounting Role In Society

Authors

  • Indra Bastian

Abstract

The objective of the paper is to discuss factors influencing the development of the accounting role in society. The discussions focus on reasons why a study of the factors that influence the development of  the accounting role is needed. The paper concludes that the factors influence the development of the accounting role led to ways of understanding individuals’ perceptions of the accounting role over time. Related to these factors, the development of the accounting role can be classified into three periods: 1930s, 1970s, and 1990s.

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How to Cite

Bastian, I. (2013). Factors Influencing The Development Of The Accounting Role In Society. The International Journal of Accounting and Business Society, 15(1), 61–94. Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/118

Issue

Vol. 15 No. 1 (2007): The International Journal of Accounting and Business Society

Section

Articles

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The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.