ABSTRACT
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.
TABLE OF CONTENTS
chapter |15 pages
Introduction
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 |26 pages
Archaeology of accounting and Schmandt-Besserat's contribution 1
chapter |3 pages
Follow-Up to “Recent Insights into Mesopotamian Accounting of the 3rd Millennium B.C.”
Correction to Table 1
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
