accounting in pre-pacioli era; genesis and impact on the development of accounting profession in nigeria

A preACCOUNTING IN PRE-PACIOLI ERA: GENESIS AND IMPACT ON THE DEVELOPMENT OF ACCOUNTING PROFESSION IN NIGERIA
BY
ABUBAKAR SALISU
Mobile No.: [phone] e-mail: [e-mail]
Lecturer, Department of Accounting, Institute of Administration, Ahmadu Bello University, P. M. B. 1013, Zaria – Nigeria.

Abstract
This study traces the genesis of accounting in the pre-Pacioli era and evaluates its impact on the development of accounting profession and nation building. The study aims at increasing the knowledge of accounting history so that its origin could be widely understood and appreciated by all and sundry; so that the development of the profession in Nigeria could be fostered. The study employed expository, descriptive and survey research methods in order to obtain the opinions of accounting theorists and practicians relative to the history of accounting and its impact on the development of accounting profession in Nigeria. Data were collected via accounting literatures, archives and the use of questionnaires. The hypothesis formulated for this study is tested using Chi-Square. The findings revealed that accounting has a long history prior to Luka Pacioli era and the post-Pacioli history of accounting could only be appreciated and adequately comprehended when the genesis is known. Also, the archeological remains discovered on accounting have assisted the development of the discipline and its continued evolvement towards nation building in Nigeria. It is recommended, amongst others, that accountants in practice and the academia should attach significant level of importance to the history of accounting, which will allow them know the past of the discipline, understand its present status and assist them in making valuation suggestions and additions to its continued development.
Keywords: Accounting history, Pre-Pacioli era, Luka Pacioli, Accounting literatures, Accounting system, Accounting profession.

Introduction
There are no household names

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