Abstract and Keywords
The purpose of this article is to examine the relationship between the historical development of accounting, information, and communication systems and business organizations since the late eighteenth century. Its findings are based largely on research conducted by accounting and business historians during the last quarter of the century, a period in which accounting history, once a niche area of research heavily focused on the development of double-entry bookkeeping, has been brought more firmly into the business-history fold. This reflects the work of those historians who have focused their attention on the development of cost/management accounting practices within firms, and the “new” accounting historians who have examined the wider relationship between accounting and the organizations and society within which it is embedded.
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