A New Agenda For Child Accounting: An Introduction

Abstract

This paper enters historical spaces to find the relationship between accounting, children, and education. Researchers use a systematic literature review to explore all references about child accounting. References are not limited to space and time in order to open up transdisciplinary opportunities in accounting research. History tells us that child accounting has existed since 1862 and is still practiced today. Child accounting has the potential to handle the human soul. Unfortunately, child accounting only covers part of a child’s life, only at school. In fact, careful handling of children’s mental health requires a holistic understanding of children’s lives not only at school but also at home. Home is the first place where children live and receive love from their parents. Not only that life outside of school must also continue to be carried out by parents as the main holders of child accounting. Finally, the new child accounting agenda finds new relationships not only between accounting, children, and education but also with love. These four things are intertwined to form a better civilization. Keywords: child accounting, history, love