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.

Downloads

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