Diversity and Consensus on the Status of Accounting

The evolution of accounting as social practice is linked to human evolution as an economic entity. The accounting as a system as it is today, is the result of a long historical process, during which it was transformed from a simple registration technique of trade into a means of control and provision, and then into an instrument of management and information provider for a wide range of users, from management to shareholders and external collaborators of the company, as a basis for decisions-making related to the unit.