A counting history

Sriya Kumarasinghe

Accounting, Auditing & Accountability Journal, 2011, vol. 24, issue 1, 132-132

Abstract: Purpose - The purpose of this paper is to draw attention to the historical evidence of accounting practices in the ancient Asia. Design/methodology/approach - The work is a philosophical poem. Findings - Accounting and auditing had been used in Asia, especially in ancient Ceylon and India before “double‐entry accounting” emerged in the Europe. Archaeological evidence proves that rulers in the ancient era were accountable to the people. Research limitations/implications - Though Sri Lankan history is more than 2,600 years old, the significance of the archaeological findings in terms of accounting history has not been much investigated. This poem draws researchers' attention to that area of study. Originality/value - The work raises, in poetic form, the matter of unexplored, ancient accounting practices.

Keywords: Accounting history; South Asia; Sri Lanka (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:24:y:2011:i:1:p:132-132

DOI: 10.1108/09513571111098081

Access Statistics for this article

Accounting, Auditing & Accountability Journal is currently edited by Prof James Guthrie and Prof Lee Parker

More articles in Accounting, Auditing & Accountability Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().