This paper traces several accounting concepts in the Bible. In particular, the Bible discusses the objectives of accounting, internal control procedures and managerial accounting topics. This paper links the Bible to current accounting thought.
Hagerman (1940-), Robert L. (Robert Lester)
"Accounting in the Bible,"
Accounting Historians Journal: Vol. 7
, Article 5.
Available at: https://egrove.olemiss.edu/aah_journal/vol7/iss2/5