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Exploring the history of accounting in Cyprus

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  • Peter Clarke

Abstract

Relative to other developed countries, very little has been written about any aspects of accounting history in Cyprus. This is a surprising omission given the extensive and rich history of Cyprus, extending back some 10,000 years. This paper is a tentative attempt to reduce this vacuum. It does so by looking at different phases of Cyprus' history and, within those phases, identifying some of the significant factors that either hindered or encouraged the development of accounting practice on the island and suggesting some possible influences for these. Like other studies on the history of accounting in various countries, this paper argues that the practice of accounting, and the accountancy profession, evolves over time and in response to various political, economic, legal and social forces.

Suggested Citation

  • Peter Clarke, 2011. "Exploring the history of accounting in Cyprus," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 13(3/4), pages 281-295.
    • Handle: RePEc:ids:gbusec:v:13:y:2011:i:3/4:p:281-295
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