Presenter(s)
Linda N. Moua
Abstract
In present-day accounting, technology has transformed the efficiency and effectiveness of transaction recording. Microsoft Excel has become a standard tool since its launch in the 1980s and has quickly replaced handwritten work. This research aims to analyze the origins of accounting, specifically in bookkeeping and double-entry, and how it has proven to be the language of business from the beginning. This research will initially look at stone tablets from the Mesopotamian Era and into the development of double entry, with how its evolved origins are still similar and different today. Other than the history of bookkeeping and double entry, there will be a discussion of how accounting in ancient times was able to discuss the socioeconomic backgrounds of the country owners of stone tablets. This research will frame its analysis through discovered evidence and research of similar studies by accounting historians. Not only has bookkeeping in ancient history evolved into a worldwide profession, but it would be difficult not to acknowledge how the start of accounting was the first form of literacy. Overall, this research will dive into the origins of accounting and apply that knowledge to truly capture the essence of the language of business and how that has evolved to modern-day accounting.
College
College of Business
Department
Accounting
Campus
Winona
First Advisor/Mentor
Jodi Olson
Location
Kryzsko Great River Ballroom, Winona, Minnesota; United States
Start Date
4-23-2026 1:00 PM
End Date
4-23-2026 2:00 PM
Presentation Type
Poster Session
Format of Presentation or Performance
In-Person
Session
2a=1pm-2pm
Poster Number
39
The Evolution of Accounting: Historical Bookkeeping and Double Entry
Kryzsko Great River Ballroom, Winona, Minnesota; United States
In present-day accounting, technology has transformed the efficiency and effectiveness of transaction recording. Microsoft Excel has become a standard tool since its launch in the 1980s and has quickly replaced handwritten work. This research aims to analyze the origins of accounting, specifically in bookkeeping and double-entry, and how it has proven to be the language of business from the beginning. This research will initially look at stone tablets from the Mesopotamian Era and into the development of double entry, with how its evolved origins are still similar and different today. Other than the history of bookkeeping and double entry, there will be a discussion of how accounting in ancient times was able to discuss the socioeconomic backgrounds of the country owners of stone tablets. This research will frame its analysis through discovered evidence and research of similar studies by accounting historians. Not only has bookkeeping in ancient history evolved into a worldwide profession, but it would be difficult not to acknowledge how the start of accounting was the first form of literacy. Overall, this research will dive into the origins of accounting and apply that knowledge to truly capture the essence of the language of business and how that has evolved to modern-day accounting.
