دانلود مقاله طرح حسابداری – پایگاه اطلاعات مدیریت
Abstract
References
History of Accounting Plans
Over the years, the globalization of economies, the set-up of international corporations, the increase of the stock exchange capitalization and the development of the capital markets (Šoltés M. 2012), have increased the need for comparably presented information in the financial reports and commonly used terminology of the main economic and financial operations of the companies. There was a significant need for an accounting standardization, ensuring the presentation of related and correct information about the assets structure and the financial health of every economic unit in a country. This universal standardization of accounting at national level is called accounting plan.
Mr. Schmalenbach, professor of the University of Cologne, was the founder of the accounting plan idea and published the first complete chart of accounts in 1927, which was a base for all subsequent accounting plans. The work of Eugene Schmalenbach was “to create a sensation” (Richard, 1995, p.98) among continental European accountants. In that year he published a standardized accounting chart model. The model placed cost accounting at the centre of a coding system which attempted to mirror the “circuit” of resources to, from and within an enterprise. One of the main goals of the model was to act as the accounting skeleton for an organization, to “design an information system, similar to a data bank, allowing a quick decision-making”. The model was accepted by the German government in 1937 in the form known as the Goering Plan and it offered a means of control over the production and supplies for organizing the economy.