Accounting History and the Rise of Civilization, Volume I


This book is a brief history of accounting, focusing on the long-term importance of accounting on issues from information accumulation and analysis around money and finance, business and government, and continuing success as technology and innovation expands. The focus is relatively traditional, except it intertwines with commerce, finance, and related business interests that make up what became modern civilization. For example, most corporations and other entities innovated and succeeded long-term because of increasingly complex (and useful) accounting techniques providing necessary information and control. This was true of Josiah Wedgwood, Andrew Carnegie, and General Motors. Accounting applications became early uses of computers, beginning with payroll records at General Electric in the 1950s. From electronic spreadsheets to tax preparation, the computer/accounting partnership continues.

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About the Author(s)

Gary Giroux

Gary Giroux, PhD, CPA, former Shelton professor of ac counting at Texas A&M University, is retired. He has published in Accounting Review, Journal of Accounting Re search, Journal of Accounting an…

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Pub Date

May 15, 2017





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