Accounting in Ancient Times: A Review of Classic References

Year 2013, Issue: 5 - Issue: 5, 68 - 87, 01.07.2013

Roberta Provasi Shawki Farag

Abstract

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
research is to review the works of those scholars in the context of the ancient
history of civilizations. The research starts with the oldest texts known which
are dated to the end of the fourth millennium BC (3200-3100).
These were sequences of pictographic signs, which represent the
antecedents of the direct cuneiform writing, engraved on clay tablets found
in the monumental temple district dell’Eanna of the city of Uruk, in southern
Iraq. The content of these textsare of a primarily administrative: lists of goods
in and out of rations distributed to employees, etc.. The writing is in response to
the demands of an administrative system, developed in a centralized economy
with strong redistributive character.It was governed by an elite priesthood,
which was formed in southern Mesopotamiaas a resultofthe so-called “urban
revolution”. The system of signsengraved on the tablets (about 1200) was
already fully formed, and, as such, has no direct antecedents. In a broader
sense, however, it represents the end of a long process of developing
accounting systems and management of there serves,the beginnings of which
date back to Neolithic period and there for eat the time of the first agriculturel
villages.This acounting systems prehistoric werw based essentially on two
instruments:accounting tokens and theseals.
The paper traces the history of accounting verfour thousands years
describing, illustrating and analyzing how records were kept and usedand
the warious differences betweeen different accounting practices.Special
focusismade on the development of accounting under the Egyptian and
Roman Empires.The contributions of the european scholars :“-B.sibonu-and
Angeli“ F.Melis- and Zuffi“ are high lighted through out the paper.

Keywords

Accounting in Ancient Times, Greek Accounting