The Psychosocial Antecedents of The Accounting Digital Transformation of The Companies - Assignment Example

Antecedents of the Accounting Profession al Affiliation Antecedents of the Accounting Profession According to Willard Stone article the Antecedent of the accounting profession, it is clear that just like the law industry, accounting is one of the oldest professions globally. Historically, accounting and law were mostly practiced by the scribes. The article also provides various evidences that indicate that early auditing was majorly done among governmental institutions in the earliest centuries.

A number of researches also indicate that the past tribes mostly valued numbers and used various patterns in indicating numbers (Farag, 2009). Formal recording of accounting transaction systems mainly began during trading between tribes in the past. The first written language of accounting systems constitutes the use of symbols in various memoranda such as goods and business ideals (Albu, 2013). In early Babylonia and ancient Egypt society, a number of stone transaction dated back to 3600 BC were recorded indicating the beginning of auditing in the past centuries (Stone, 2014).

In Ancient Egypt and Babylon there are a lot of evidences indicating that the scribes were well educated and involved in finances systems, businesses, auditing, accounting and other inventory balances in the Pharaoh government. Scribes had the ability to do simple arithmetic’s, read and write various government revenues policies (Albu, 2013). In the early Persian civilization system, tax collection and finance auditing were done by the king empire agencies (Stone, 2014). Furthermore, in Hebrew civilization, the scribes involved in financial auditing for goods received by the king.

A number of scholars also argued that the Ancient Greece society uses slaves in order to conduct and embrace accounting and auditing practices (Boyd, 2004).The Athens uses around ten accountants and checking clerks in tax collection as well as reporting income profits and government revenues to the general public (Stone, 2014). The Roman Empire also practiced a number of accounting procedures including the provision of checks, financial recordings as well as counter checks practices (Stone, 2014).

In the Middle Ages accounting system decline but was later reestablished in many European countries. It is also clear from the articles that the private sectors also involved in auditing and accounting systems in early centuries. Accounting system was not properly recorded in the early civilizations but from the Middle Ages onwards most of the accounting systems were well recorded (Stone, 2014). Therefore, from these articles it is clear that accounting is one of the ancient professions that can be traced back to other forms of profession such as law and education.

ReferencesStone, W. E. (2014). The Antecedents of Accounting Profession. Retrieved From http://www2.fiu.edu/~wheatley/ACG6175/webfiles/stone.htmFarag, S. M. (2009). The accounting profession in Egypt: Its origin and development. International Journal of Accounting, 44(4), 403-414.Albu, N. (2013). Exploring the Recent Evolution of the Accounting Profession in Romania - An Institutional Approach. Accounting & Management Information Systems, 12(4), 537-552.Boyd, C. (2004). The Structural Origins of Conflicts Of Interest in the Accounting Profession.

Business Ethics Quarterly, 14(3), 377-398.