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The Possibility Of And Potential For The Misclassification Of Professional Accountants In Antiquity


  • Stanley C. W. Salvary


The 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.

Suggested Citation

  • Stanley C. W. Salvary, 2005. "The Possibility Of And Potential For The Misclassification Of Professional Accountants In Antiquity," General Economics and Teaching 0512005, University Library of Munich, Germany.
  • Handle: RePEc:wpa:wuwpgt:0512005
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    Cited by:

    1. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.

    More about this item


    medieval period; trained scribes; handbook on estate management; manorial documents; forms and records; auditing the accounts.;

    JEL classification:

    • A - General Economics and Teaching


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