Hammurabi, King of Babylonia;Code of Hammurabi;Commercial Law -- Babylonia
From sections of the Code of Hammurabi, it appears that records on clay tablets, corresponding to our modern business papers, were required by law in most important transactions.
New York State Society Of Certified Public Accountants; Business ethics -- United States; Municipal finance -- Accounting; Railroads �?? Accounting; Trust companies -- Accounting; Banks and banking -- Accounting;Business education;
University of the State of New York; Accountants -- Legal status, laws, etc;Business education;Accounting -- Study and teaching; Railroads �?? Accounting;New York University; Corporation Reports;
The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms...
The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history....
