2022 Undergraduate Research Symposium: Tareq Murshed Accounting has had major developments and throughout the years it has went from pen and paper to paperless.

1. Accounting Evolution
Tareq Murshed

2. Main points
● Establishment of accounting as the language of
business
● 19th and 20th century accounting
● Modern day accounting

3. Luca Pacioli and Mesopotamian
civilization
● Started in the 15th century
● Merchants kept track of their debts and
spending
● Mesopotamian civilization kept track of good
traded and received

4. 19th and 20th century
● Establishment of American
Institute of Certified Public
Accountants in 1887.
● VisiClac was created in 1978

5. Modern times
● Technological advancements
● Business connection of payment process to
accounting software.

6. Definition

9. Works cited
● Travis, Jessica. “The Evolution of Accounting: Past, Present and Future.” EBizCharge, 20 July 2021,
ebizcharge.com/blog/the-evolution-of-accounting-past-present-and-future.
● Rana, Ashish. “Accounting Has Evolved Over the Years – Find Out How!” Cogneesol Blog, 15 Nov. 2019,
www.cogneesol.com/blog/accounting-has-evolved-over-the-years.
● “How Did the Field of Accounting Evolve?” Investopedia, 13 May 2021,
www.investopedia.com/articles/08/accounting-history.asp.
● Mari, Libero Mario, et al. “Manzoni’s Sixteenth-Century ‘Quaderno Doppio’: The Evolution of Accounting Education towards
Modern Times.” Accounting History, vol. 25, no. 4, 2020, pp. 580–601. Crossref, https://doi.org/10.1177/1032373220942330.
● Giroux, Gary. Accounting History and the Rise of Civilization, Volume I (Financial Accounting and Auditing Collection).
Business Expert Press, 2017.

10. Any Questions?