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Economic Records Antiquity States
[Hospodářské záznamy starověkých států]

Author

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  • Michal Hora

Abstract

This article proposes a way of historical progress of accounting records. Infancy dates back to the earliest days of human agriculture and civilization, the Sumerians in Mesopotamia an another civilization, when the need to maintain accurate records of the quantities and relative values of agricultural products first arose. Accounting records developed purely in response to the needs of the time brought about by changes in the environment and societal demands. The view to the history helps explain the phenomenal growth that the profession of accounting records has enjoyed worldwide since the first form of record was born. How and why did this relatively new profession develop? Its history is that of human commerce, and even more fundamentally, of writing and the use of numbers and counting.

Suggested Citation

  • Michal Hora, 2008. "Economic Records Antiquity States [Hospodářské záznamy starověkých států]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(2), pages 47-53.
    • Handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:2:id:269:p:47-53
    DOI: 10.18267/j.cfuc.269
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    References listed on IDEAS

    as
    1. Salvador Carmona & Mahmoud Ezzamel, 2007. "Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(1), pages 177-209, January.
    2. Salvador Carmona & Mahmoud Ezzamel, 2007. "Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 177-209, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Economics records; History of economics records; Hospodářské záznamy; Historie hospodářských záznamů;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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