Technology in Accounting History

Data computing is a far older practice than most people realize, and it has always been linked to accounting. The Mesopotamians claimed the earliest use of an adding machine—the wire-and-bead abacus—2000 years ago. More recently, in 1890, Herman Hollerith and James Powers invented the punch card, a computing technology that may be familiar to older readers. Punch cards read information that is mechanically stamped into paper, easing the need for handwritten accounts and timesheets and increasing access to data. Articles evaluating accountants use of technology appear from the very beginning of the CPA Journal archives. Although decades-old mechanical technologies may pale in comparison to today's global digital networks, the CPAs of the past likewise grappled with the still-relevant themes of innovation, evolution, and obsolescence. Every advance in technology has been met by professionals reassessing their skills and adapting to a new environment. Here, we take a look at some of the most compelling technology-driven Journal articles from our archives.