Accounting and the Influence of Numbers, Economics, Religion and History

Abstract

History guides and shapes thinking in a particular phenomenon, evaluation of accounting thoughts has help in no small manner. Accounting theories which is the bed rock of accounting practice were also trace from the available works on history of accounting. This paper therefore seeks to review the history of accounting thoughts with respect to religion, numbers and economics using metal analysis methods. This study concluded that the place of numbers, religion and economics cannot be underestimated in functionality of accounting and accounting though. The higher institutions of learning, professional bodies and practicing accountants are encouraged to take the seriously the study of accounting history and development and the use of forensic accounting techniques is recommended for the prevention and detection of fraudulent accounting numbers.

Keywords: Accounting Thoughts, Accounting History, Luca Pacioli, Numbers, Religion

JEL Classification: M40, M41, M49