Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters

The purpose of this article is the typology of frame works for evolution of Accounting from 15th to 19th century (the transition era) in the ideas of Marx  interpreters. In fact, this article is doing the typology on researchers’ point of views in regards to the Accounting role in the transition period (based on Marx s’ point of view).

The research method is a combination of typology, content analysis and comparative studies for analyzing different viewpoints of researchers in this field.

The results of this research shows the researchers’ viewpoints about Accounting role in transition period are different. These researchers have found the mentioned results via different methods which could be all classified into 6 different types after rounds of analysis.

Finally, it concludes that by analyzing different viewpoints of researchers, it seems that Accounting role in this period was two-way and dialectics one.

The aim of this article is an answer to the demand for change in the field of Accounting studies from positivism in to a point of view where Accounting characteristics are being analyzed as a social and political phenomenon. In this article the role of accounting was analyzed in a political and social process that shaped it.