Accounting And Forms Of Accountability In Ancient Civilizations: Mesopotamia And Ancient Egypt
AbstractThe aim of this paper is to identify the relevance and implications of ancient accounting practices to the contemporary theorizing of accounting. The paper provides a synthesis of the literature on ancient accounting particularly in relation to issues of human accountability, identifies its major achievements and outlines some of the key challenges facing researchers. We argue that far from being an idiosyncratic research field of marginal interest, research in ancient accounting is a rich and promising undertaking. The paper concludes by considering a number of implications of ancient accounting practices for the theorizing of accounting and identifies news avenues for future research.
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Bibliographic InfoPaper provided by Instituto de Empresa, Area of Economic Environment in its series Working Papers Economia with number wp05-21.
Length: 32 pages
Date of creation: May 2005
Date of revision:
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This paper has been announced in the following NEP Reports:
- NEP-AFR-2005-07-25 (Africa)
- NEP-ALL-2005-07-25 (All new papers)
- NEP-HIS-2005-07-25 (Business, Economic & Financial History)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Mahmoud Ezzamel, 2002. "Accounting for Private Estates and the Household in the Twentieth-Century BC Middle Kingdom, Ancient Egypt," Abacus, Accounting Foundation, University of Sydney, vol. 38(2), pages 235-262.
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