Article Title
Publication Date
1985
Abstract
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 interpretations of the records is doubtful, due to the very different economic environment in which they were created. In any case, there is little of interest to the present-day accountant in the study of primitive and obsolete accounting practices.
Recommended Citation
Stevelinck, Ernest
(1985)
"Accounting in ancient times,"
Accounting Historians Journal: Vol. 12
:
Iss.
1
, Article 1.
Available at:
https://egrove.olemiss.edu/aah_journal/vol12/iss1/1