Reflections on the origins of modern accounting

  title={Reflections on the origins of modern accounting},
  author={Thomas A. Lee},
  journal={Accounting History},
  pages={141 - 161}
The purpose of this paper is to use an historical lens to assess the prospect for West’s (2003) challenge to accountants that, in order to halt the demise of accountancy as a profession, there is a need for a body of knowledge with sufficient cognitive authority to generate accounting numbers that are functionally fit for use. The paper uses two origins of modern accounting to consider West’s challenge. These are double-entry bookkeeping and accountancy professionalization, both argued to be… 
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