A Review on New Accounting History and Empirical Research

Abstract

This research paper provides an explanation of the accounting history. The paper explores how merchants developed a record-keeping system known as the Bollac and traces the stages of accounting development from Mesopotamia in 3500B.C. to the present dayIt also examines Luca Pacioli's important contributions to the advancement of double-entry accounting, for whom he is frequently referred to as the Father of Accounting. The report also highlights the importance of accounting history in the modern world. The research then discusses the opportunities and difficulties that the accounting industry may face as the decade comes to an end. This essay looks into the methods used in historical research and suggests ways to make accounting history more relevant to modern accounting scholars. It explores several connected topics, including organizational history, internal accounting, specialized international accounting history literature, and accounting theory These subjects offer insightful information and resources that enable researchers to delve further into their particular fields of study