Ab initio: A historical Perspective on Accounting

Larissa Bãtrâncea ()
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Larissa Bãtrâncea: Babeº-Bolyai University, Faculty of Business

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 2, 376-379

Abstract: Ancient Mesopotamia is the source for one of the most crucial inventions that shaped the face of the accounting field, i.e., writing. In the absence of writing, the fundamental principle of accounting, that is ensuring the accordance between records and facts, could not have been applied. The present article is centered on a brief historical inquiry that highlights major landmarks in the development of accounting.

Keywords: accounting; double entry bookkeeping; historical perspective. (search for similar items in EconPapers)
JEL-codes: M41 N40 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:2:p:376-379

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