@inbook{2584a1fcbb7f43249ce8abe1e3894d4f,
title = "The Development of Accounting as a Service Activity",
abstract = "This chapter reviews the development of accounting as a service activity to various organisations and industries. In theory, Accounting is described as a system of recording, classifying, and summarising financial information in such a way that users of the information can make economic decisions based on such information. Accounting as a science has its own history, which could be traced from 6000 BC until 1900s before the advent of computers and accounting software packages. However, accounting from 2000s has been greatly influenced by the advent of the Fourth Industrial Revolution Technologies notably artificial intelligence, machine learning, Internet of Things, Big Data Analysis and Blockchain Technology among others. Therefore, this chapter explores the roots of accounting from the earliest history of civilisation through to the double-entry bookkeeping to the modern professional and specialised accounting. The chapter also touched briefly on the influence of industrial revolutions on accounting as a service activity and accounting as a profession.",
keywords = "Accounting, Development, Fourth Industrial Revolution, History, Profession, Service activity",
author = "Michael Adelowotan",
note = "Publisher Copyright: {\textcopyright} The Author(s), under exclusive license to Springer Nature Switzerland AG 2025.",
year = "2025",
doi = "10.1007/978-3-031-87368-3_3",
language = "English",
series = "Contributions to Finance and Accounting",
publisher = "Springer Nature",
pages = "31--43",
booktitle = "Contributions to Finance and Accounting",
address = "United States",
}