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THE POSSIBILITY OF AND POTENTIAL FOR THE MISCLASSIFICATION OF PROFESSIONAL ACCOUNTANTS IN ANTIQUITY

Stanley Salvary ()

General Economics and Teaching from EconWPA

Abstract: The role of accounting functionaries in antiquity is of interest from the standpoint of the source documents used, reports generated, duties performed, and the requisite knowledge to perform established duties. It appears that in some historical works, individuals involved in some manner with the accounting function, however slight, have been determined to be professional accountants. Since classifications have been made in some instances by mere association and not based upon adequate evidence, the possibility for misclassification does exist. This paper draws attention to this potential problem of misclassification in historical works.

Keywords: medieval period; trained scribes; handbook on estate management; manorial documents; forms and records; auditing the accounts. (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2005-12-07
Note: Type of Document - pdf; pages: 5
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