The Beginnings of Accounting and Accounting Thought

Accounting Practice in the Middle East (8000 B.C to 2000 B.C.) and Accounting Thought in India (300 B.C. and the Middle Ages)

By Richard Mattessich

© 2000 – Routledge

192 pages

Purchasing Options:
Hardback: 9780815334453
pub: 2000-08-02
US Dollars$175.00
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About the Book

Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000 year-old history of accounting. Mattessich also illustrates the astounding sophistication manifested in some of the accounting and budgeting procedures throughout history. The second part of the book deals with the first manuscript containing sections describing accounting activities, the Kautilya's Arthasastra, written about 300 BC in India.

About the Series

Routledge New Works in Accounting History

This innovative series contains volumes on accounting history, auditing, bibliography, development of accounting principles and standards, education and ethics, financial reporting, law and regulations, management accounting and the theoretical works of leading scholars. Providing students, teachers and researchers with the opportunity to learn more about the discipline of accountancy and its past, this series is a vital addition to any accounting library.

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Subject Categories

BISAC Subject Codes/Headings:
BUS001000
BUSINESS & ECONOMICS / Accounting / General