IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2008y2008i2id269p47-53.html
   My bibliography  Save this article

Economic Records Antiquity States
[Hospodářské záznamy starověkých států]

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.269.html
    Download Restriction: free of charge

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.269.pdf
    Download Restriction: free of charge

    File URL: https://libkey.io/10.18267/j.cfuc.269?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    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)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.
    2. Ingrid Jeacle, 2009. "“Going to the movies”: accounting and twentieth century cinema," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(5), pages 677-708, June.
    3. Andrew, Jane & Cortese, Corinne, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting forum, Elsevier, vol. 35(3), pages 130-138.
    4. Christos Tsatsis, 2020. "Lessons From The Evolution Of The Accounting Tool: From The Genesis Up To The Roman Period," Working Papers CEB 20-010, ULB -- Universite Libre de Bruxelles.
    5. Stephen P. Walker, 2008. "Innovation, convergence and argument without end in accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 296-322, February.
    6. Salvador Carmona & Rafael Donoso & Philip Reckers, 2013. "Timing in Accountability and Trust Relationships," Journal of Business Ethics, Springer, vol. 112(3), pages 481-495, February.
    7. Basu, Sudipta & Kirk, Marcus & Waymire, Greg, 2009. "Memory, transaction records, and The Wealth of Nations," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 895-917, November.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:2:id:269:p:47-53. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.