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Do Visual Culture Revolutions Affect Accounting Practices?

Author

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  • Volkova, O.

    (National Research University Higher School of Economics, Saint-Petersburg, Russia)

Abstract

The interrelations between culture and economic development cause noticeable interest in the academic community in recent years, however a set of questions still remain open. In particular, there isn't a lot of works about the interdependence of visual culture and economic practices. The paper shows the interdependence of accounting practices that ensure transparency in society, with the evolution of visual culture for the last one thousand years. Accounting history for this period is presented as a consequence of the stages which provide the increasing of transparency in economic units (or availability of information) to the actors interested in their activity - from owners to society in general. Visual culture is considered as set of objects suggesting their visual perception, and the technologies supporting them. Synchronism is shown between accounting revolutions and significant changes in visual culture and technologies: these are cultural innovations of the beginning of the 2nd millennium, period of the Renaissance, second half of XIX and end of the XX centuries. Joint periodization is offered for the accounting practices and visual culture, on the basis of changes in the mechanisms of transparency in society, i.e. technologies and instruments of information perception and cultural practices' reproduction. It is shown that visual aspects and innovative technologies supporting them had the greatest impact on development of accounting from all aspects of culture, and this impact can be traced only in the context of the European culture.

Suggested Citation

  • Volkova, O., 2016. "Do Visual Culture Revolutions Affect Accounting Practices?," Journal of the New Economic Association, New Economic Association, vol. 29(1), pages 54-82.
    • Handle: RePEc:nea:journl:y:2016:i:29:p:54-82
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    File URL: http://www.econorus.org/repec/journl/2016-29-54-82r.pdf
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    References listed on IDEAS

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    Cited by:

    1. Rubinstein, A., 2016. "Ranking of Russian Economic Journals: The Scientific Method or "Numbers Game"," Journal of the New Economic Association, New Economic Association, vol. 30(2), pages 162-175.
    2. Olena Yarmolyuk & Olha Dmytrenko & Svitlana Viter, 2021. "Trends of the Accounting Development in Ukraine Taking into Account Foreign Experience," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-51, March.
    3. Rubinstein, Alexander & Slutskin, Lev, 2018. "«Multiway data analysis» and the general problem of journals’ ranking," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 50, pages 90-113.

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    More about this item

    Keywords

    accounting; transparency; culture; visual culture; economical history; accounting history; cultural history; visual culture history;
    All these keywords.

    JEL classification:

    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • B5 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches
    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • N - Economic History
    • Z1 - Other Special Topics - - Cultural Economics

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