Printed works in the history of accounting thought of Middle Ages

Abstract

It has been investigated that tha actuality of accounting thought in the Middle Ages is defined by scientific and theoretical value and insufficient level of development in national historical research. It is found out that a number of insufficiently studied issues related to ensuring the structural consistency of accounting literature publications in different countries requires consideration. We have also identified the relationships between print sights, their impact on the development of accounting science.

The content of publications from the register of the Middle Ages are considered and summarized. The conceptual and methodological areas of accounting are analyzed and described in the monuments of the XVI century. The basic principles of accounting researches in the Netherlands, France, Germany, Spain and England are analysed. Conceptual orientation of accounting literature of XV-XVI century is established. The contribution of some authors to the development of account is established.

It is concluded that in the Renaissance print works involved some principles, promulgated multi-vector techniques of accounting, generally described ways of its improvement, development, distribution, and various interpretations of accounting. So the Dutch theoretically understood and argued the need for a system of accounts and the use of dual recording; the French authors in their researches paid much attention to the ways of keeping the accounting books and developing their kinds. They spread their ideas on the formation of the national legislation. In some records of the English authors we can observe the foundations of depreciation techniques, the principles of keeping the books of accounting, some practical recommendations as for the development of agriculture and industry. The ideas of German accounting provided the deepening of the accounting of calculations and focusing on assessment, instruments and types of facts of economic activity.