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....
Accounting -- China -- History;Bookkeeping -- China -- History
This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the...
Books reviewed are: David Hackett Fischer, Historians' Fallacies Reviewed by Orace Johnson; Kapadia, G. P., History of the Accountancy Profession in India Reviewed by Cadambi A. Srinivasan; Michael Chatfield, A History of Accounting Thought,...
The International Accounting Standards Committee's (IASC) exposure draft on "Comparability of Financial Statements" has increased the awareness of the need for international changes in accounting standards. Since the IASC cannot mandate these...
Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The...
Partnership -- India -- History;Commercial law -- India -- History;Vedas
The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of...
Accounting -- China -- History;Accounting -- Hawaii -- History;Quipu -- History
The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies...
Books reviewed are: Arthur Lowes Dickinson, Accounting Practice and Procedure, Reviewed by Jack L. Krogstad; Institute of Chartered Accountants in England, Historical Accounting Literature, Reviewed by Adrian L. Kline; Arthur H. Woolf, A Short...
United States. Congress. House. Committee on Appropriations. Subcommittee on Department of the Navy Appropriations; World War, 1939-1945; Cairo (Egypt); Egypt, Ancient; Rome (Italy); Anzio (Italy); World War, 1939-1945 -- Africa; Military...
Elmo projector 16-CC w/ 5 blade to Red Camera @ 559.94 frame rate
This article outlines the lives and background of the main writers who were active in the 18th century period of ’scottish Ascendancy’ in accounting texts. The impressive publications produced by this group are detailed and the question of why...
