The Ancient Accountants

    The Ancient Accountants

European accounting scholars have made significant contributions to the history of accounting. Some of these contributions were not translated into English and as such were not integrated in the evolving comprehensive coverage of the evolution of the accounting function. The purpose of this paper is to review the evolution of accounting under different civilizations based on the writings of various European scholars. The paper, divided into four sections corresponding to the known civilizations the Sumerian, Egyptian, Greek and Roman, traces the history of accounting over four thousand years describing, illustrating and analyzing how records were kept and used and the various differences between different accounting practices. Special focus is made on the development of accounting under the Egyptian and Roman Empires. In particular, some scholars have supported the hypothesis that the double entry bookkeeping could have been invented even during the Roman 70 Empire

This paper has attempted to reconstruct the history of accounting that always been identified with the history of the account and often also with the history of writing.It is observed as the evolution of accounting disclosures has gone at the same time with economic, political and social development of various populations for which over time has perfected. Environmental conditions, the type of economic organization were found to be factors that have most contributed to the development of knowledge accounts. We have investigated how different people kept account of what had to pay and how much to charge.

The Sumerians for the simplicity of their economy and corporate structure had a rudimentary accounting, Egyptians are characterized by a wider economic system and diversified have developed a more complex system included the figure of the scribe and a pyramid organization of society,

References-
Assist. Prof. Dr. Roberta Provasi
(University of Milan)
Italy Prof. Dr. Shawki Farag
(The American University in Cairo, Egypt)

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