Introduction to accounting information systems

Peter Cleary

doi:10.4324/9781315647210

Introduction to accounting information systems

Peter Cleary

Cork University Business School

Research output: Chapter in Book/Report/Conference proceedings › Chapter › peer-review

Abstract

The use of accounting information has been traced back many thousands of years and originally emerged as a means to allow wealthy individuals to keep track of their assets as they bought, sold and/or traded them. Double-entry bookkeeping was first described in 1494 by an Italian monk named Luca Pacioli, when he referred to the system of debits and credits used by merchants in Venice. This system of recording still underpins modern (financial) accounting systems to the present day.

Original language	English
Title of host publication	The Routledge Companion to Accounting Information Systems
Publisher	Taylor and Francis
Pages	3-12
Number of pages	10
ISBN (Electronic)	9781317297345
ISBN (Print)	9781138125865
DOIs	https://doi.org/10.4324/9781315647210
Publication status	Published - 1 Jan 2017

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Introduction to accounting information systems

Abstract

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