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.

chapter |15 pages


chapter |23 pages

Prehistoric Accounting and the Problem of Representation

On Recent Archeological Evidence of the Middle-East from 8000 B.C. to 3000 B.C.

chapter |27 pages

Counting, Accounting, and the Input-Output Principle

Recent Archeological Evidence Revising Our View on the Evolution of Early Record Keeping

chapter |21 pages

Review and Extension of Bhattacharyya's

Modern Accounting Concepts in Kautilya's Arthaśãstra

chapter |19 pages

From Accounting to Negative Numbers

A Signal Contribution of Medieval India to Mathematics