대한민국 회계의 역사에 대한 고찰

Abstract

Accounting starts out as the record of science that is a cohesive system of transaction records, which exists at the core of the Western culture’s rationalism. In 1941, the American Institute of Certified Public Accountants (AICPA) defined accounting as “the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions, and events which are, in part, at least, of a financial character, and interpreting the results thereof” and Arthur H, Woolf stated “the history of accounting is about the history of civilization and accounting is the mirror of age.” This research is about the history of the civilization and the study of the history of accounting in Korea, which is the mirror of age using the annals of the different dynasties as its background. Through this research, we will understand the roots of Korea’s accounting while using accounting as the mirror of age too look into ‘history of the foundation of the rationalistic democracy by the development of accounting.” Looking at the prehistory of Korea’s traditional accounting, the emergence of an accounting bureau or administrative offices called ‘Sam-sa’ in the Koryo Dynasty and historical government records obtained from ‘Hae-yu’ proves the emergence of a clear accounting system during that time of period. In addition, the introduction of government bureaus or administrative offices such as Joong-Ki, Kam-hap, Hae-yu, and Bu-ki during the Chosun dynasty which shows the importance of accounting at the time as well as the progressing development of rationalism. The significance of this research is to study the historical evidence of the Chosun Dynasty accounting history through the ‘Annals of the Chosun Dynasty’ and to study about Korea’s modern accounting system development and its creation.