Accounting Theory

Accounting has evolved since the ancient and medieval eras, through the era of mercantilism and post-industrial revolution until today. Its practices and principles have developed in various countries in the world. Some researchers view that accounting is a science with its own origins and principles, while others see that it is an art practiced by accountant through bookkeeping techniques and accounting recording of economic events in the company. Through  accounting theory lectures, the stages of the formation and development of accounting theory will be identified, the various accounting systems and their advantages, as well as International accounting standards IAS/IFRS and the necessity of accounting unification to address various contemporary accounting problems.

Dr. Feddaoui Amina