The Beginnings of Accounting and Accounting Thought

By: Richard Mattessich

ISBN-13: 9781138997691
ISBN-10: 1138997692
Publisher: Routledge
Published date: 2016-02-29
Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000 year-old history of accounting. Mattessich also illustrates the astounding sophistication manifested in some of the accounting and budgeting procedures throughout history. The second part of the book deals with the first manuscript containing sections describing accounting activities, the Kautilya’s Arthasastra, written about 300 BC in India.