History and scholarship
Luca Pacioli (1494) first systematised double-entry in print. Sombart (1902) argued double-entry was central to capitalism, which Yamey (1949, Economic History Review) critically re-examined. Littleton (1933) traced accounting's evolution, Paton and Littleton (1940) framed corporate standards, and Jacob Soll (2014) linked accountability to the rise and fall of nations.
What the job involves
Vouchers and ledgers, cash and card receipts, settlements, payroll and social insurance, VAT and withholding support, month-end close. Scope and required skills vary by company and industry; check actual job postings and NCS job descriptions.
Hiring and careers
Computerised Accounting and Tax certificates are common; careers lead to finance teams or tax/CPA firms.
FAQ
- Bookkeeping vs accounting?
- Accounting usually includes closing and reporting.
- Starting pay?
- Varies; check postings and official statistics.
Sources reviewed: 2026-10-26
References
- Pacioli, L. (1494). Summa de arithmetica, geometria, proportioni et proportionalita. Venice: Paganino Paganini.
- Sombart, W. (1902). Der moderne Kapitalismus. Duncker & Humblot.
- Littleton, A. C. (1933). Accounting Evolution to 1900. American Institute Publishing.
- Paton, W. A., & Littleton, A. C. (1940). An Introduction to Corporate Accounting Standards. American Accounting Association.
- Yamey, B. S. (1949). Scientific bookkeeping and the rise of capitalism. Economic History Review, 1(2/3), 99–113.
- Soll, J. (2014). The Reckoning: Financial Accountability and the Rise and Fall of Nations. Basic Books.
- 국세청 홈택스. https://www.hometax.go.kr
- 국가직무능력표준(NCS). https://www.ncs.go.kr
- 고용24 직업정보(고용노동부·한국고용정보원). https://www.work24.go.kr