The Possibility Of And Potential For The Misclassification Of Professional Accountants In Antiquity
AbstractThe role of accounting functionaries in antiquity is of interest from the standpoint of the source documents used, reports generated, duties performed, and the requisite knowledge to perform established duties. It appears that in some historical works, individuals involved in some manner with the accounting function, however slight, have been determined to be professional accountants. Since classifications have been made in some instances by mere association and not based upon adequate evidence, the possibility for misclassification does exist. This paper draws attention to this potential problem of misclassification in historical works.
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Bibliographic InfoPaper provided by EconWPA in its series General Economics and Teaching with number 0512005.
Length: 5 pages
Date of creation: 07 Dec 2005
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medieval period; trained scribes; handbook on estate management; manorial documents; forms and records; auditing the accounts.;
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- NEP-ALL-2005-12-14 (All new papers)
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- Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
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