Влияют ли революции в визуальной культуре на учетные практики

Abstract

The interrelations between culture and economic development cause noticeable interest in the academic community in recent years, however a set of questions still remain open. In particular, there isn't a lot of works about the interdependence of visual culture and economic practices. The paper shows the interdependence of accounting practices that ensure transparency in society, with the evolution of visual culture for the last one thousand years. Accounting history for this period is presented as a consequence of the stages which provide the increasing of transparency in economic units (or availability of information) to the actors interested in their activity - from owners to society in general. Visual culture is considered as set of objects suggesting their visual perception, and the technologies supporting them. Synchronism is shown between accounting revolutions and significant changes in visual culture and technologies: these are cultural innovations of the beginning of the 2nd millennium, period of the Renaissance, second half of XIX and end of the XX centuries. Joint periodization is offered for the accounting practices and visual culture, on the basis of changes in the mechanisms of transparency in society, i.e. technologies and instruments of information perception and cultural practices' reproduction. It is shown that visual aspects and innovative technologies supporting them had the greatest impact on development of accounting from all aspects of culture, and this impact can be traced only in the context of the European culture.