Renaissance of the Accounting Industry: Accounting Culture Centers

Multiple studies have found convincing data that place the roots of the accounting practice in Mesopotamia. The first ever texts in history were not about philosophical thoughts, poems, epics, laws or victories; they were economical documents focusing on tax payments, debt accumulation, and ownership. It is highly noteworthy that the first person to be named in a document was an accountant, not a prophet, a poet or a great commander. Accounting practice is as old as human history. Historians claim that accounting is the oldest human profession with a 7000-year-old history behind it. It was discovered in the Babylonian, Assyrian andSumerian ruins that people used primitive accounting methods to record the growth of the crops and the herds. These findings support the idea that accounting is as old as the history of humanity.

Accounting historians suggest that the first documents that were ever written by Sumerians were used to record the storage of agricultural products.  Figures and articles symbolizing agricultural and animal products can be seen in the early Sumerian inscriptions. Over time, these pictures or figures took the place of some shapes and letters.  Based on these theses of accounting historians, is it possible to say that accounting existed even before the invention of writing? Could the ancient accountants have invented the earliest writing and numeral system?

The practices of accounting can be traced back to the Nile River Valley in Egypt and the Euphrates and Tigris rivers in Mesopotamia. If the historical development of accounting were to be followed, it could be seen that the calculation, recording, registration, inventory and inspection methods that the Sumerians used before were also used later by Egyptians and Romans, respectively. These methods were invented thousands of years ago and they are still in use in our current time. The birth of the primitive accounting methods dates back to ancient times.  Hence, accounting is regarded as the oldest management method of history. During the 15th century, accounting was such an influential idea that it was not only a notion in trade, but it also drew the attention of people interested in religion, art and philosophy. Europeans believed that good accounting was the key to attaining and retaining fortune, as well as to maintaining their moral health. So much so that, this was depicted in the artwork that was completed during this period. Accounting paintings are an important part of the European art. The Europeans dominated the world trade in the 15th century, and they did not forget to include accounting in the hundreds of paintings that portrayed themselves.

Nowadays, however, accounting has turned into an isolating, tiresome profession away from literature, art, and human contact; full of tax calculations and heavy workload.  The biggest concern of the accountants with regard to their profession has become declaring taxes in appropriate time frames specified by the government institutions.  As a result, the magnificence of accounting in the past has yielded its place to a profession stuck between taxing institutions and accounting offices.  

The solution to this problem at this point lies in "Accounting Culture Centers", which will allow people to prevalently and correctly understand the true values and principles of accounting.But what are these Accounting Culture Centers?  Accounting Cultural Centers are structures that will improve the accounting culture and values as well as keeping them alive and handing them down to the future generations ​by adapting the principles of accounting to the ever-changing conditions due to the technological advancements.  It is also a design center where accountants can improve themselves in scientific and cultural terms.

The Definition and Purpose of Accounting Culture Centers

The rate of change and development is increasing exponentially due to the advancements in artificial intelligence, robotics, cloud systems, and the fourth industrial revolution. The changes in technology, economics, and thought affect professions and cultures and these negative effects should be reversed or reduced. Now, the only way to learn, understand, discuss, think, have self-confidence, and add new values to a profession is the scientific and cultural development. We need space for accountants to rebuild themselves in scientific and cultural aspects. This ancient culture of accounting should be passed on to the new generations, lest it should be destroyed by the technological advancements.  And this is how the idea for Accounting Culture Centers was born.

The profession of accounting is no longer a job merely existing to fill tax declarations and surveys in this century, which may be called as the era of change. The accountants who can use the knowledge, develop new ideas for the future from the information they produce, and create new strategies and ideas will shape the future. The professional training is not enough on its own to achieve this.  In this sense, Accounting Culture Centers are hubs that allow accountants to rebuild themselves in terms of thought, art, and culture as well as forming an interaction with the people without being overwhelmed by professional notions and terms.

The profession of accounting has two different sides: mechanical and social. The social aspect involves the interaction between accounting and culture, art, literature, and community life. The mechanical side is the technical part of the profession. Accounting institutions work on the mechanical aspects of accounting. They inform their members about the new tax and accounting practices that come into effect and provide training. What about the social side? Is there anything that concerns itself with the social side, supporting the community and the accountants in such matters?  Unfortunately, there is nothing that would be directly responsible for such a task. Accounting Cultural Centers are the hubs that will be established to improve and publicize the social side of accounting.

The social effects of this profession on the community and the accountants are as important as the technical side of it. Because of the current tax regulations, the overwhelmed accountants distance themselves from art, literature and social community life more and more with every passing day. The whole thing has deteriorated so much that studies name the accounting profession as one of the most anti-social and stressful professions due to the heavy workload. Hence, it is no surprise that the accountants often battle with conditions such as stress, insomnia, anxiety, and depression. Accounting Cultural Centers will be places where the accountants can rid themselves of stress, anxiety and depression thanks to the artistic activities.

The accountants today are expected to have numerous skills such as critical thinking, managing, problem-solving, creative thinking, and technological literacy.   These expectations prove the need to change and renew the profession and the accountants in social and cultural aspects. In this sense, Accounting Culture Centers will be places to improve the accounting culture and values, keep them alive and pass them on to the next generations. This period of change and innovation can be called "the Renaissance of Accounting". Renaissance represents the rebirth of science, culture, literature, and art.  It is a science and art movement that has lasted for centuries and paved the way for changes in society, politics, and economy. Accounting Cultural Centers can start a new Renaissance movement that will rebuild the now isolated profession of accounting using science and art. It can turn the tide so that the technology can become a creative force instead of a destructive one.  This is breathtaking for the accountants because one of the most important purposes of the Accounting Cultural Centers is surely to let the accountants focus on the creative practices instead of overwhelming tax regulations and bookkeeping practices and to allow them the improve themselves in terms of culture and science.