Title: Transformation of business practices as driver of accounting ideologies

Authors: Ahmed A. Mohammad

Addresses: Department of Accounting, College of Commerce & Economics, Sultan Qaboos University, P.O. Box 50, Al-Khod, Muscat 123, Sultanate of Oman

Abstract: Since time immemorial, accounting has been described as a history of ideas, values and practices. Accounting systems have been for long informational parameter for success and failure of business practices. Understanding accounting role entails understanding and framing accounting ideologies. Over the history, accounting has developed different methods and practices which have formed the engine and driving force of the ideologies adopted by accounting systems. This article recognises R, B and IS as three ideologies have cast designing and functioning of accounting systems over the history of accounting. The article conclude with the fact that every ideology in accounting had different set of values, role, focus and skills due to the intrinsic functional, procedural and environmental differences in their settings.

Keywords: accounting ideology; accounting information systems; AIS; accounting culture; accountant roles; business transformation; business practices; accounting history.

DOI: 10.1504/IJCA.2013.053355

International Journal of Critical Accounting, 2013 Vol.5 No.1, pp.17 - 33

Published online: 28 Nov 2013 *

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