ABSTRACT
This chapter discusses the intertwining of accounting and the state, focusing on entities that make up the state. Accounting is viewed here as part of the accountability mechanisms of states. Various notions of accountability are applied to this relationship including constitutional, hierarchical and stewardship accountability. These accountability relationships are evident from the earliest records of ancient civilisations where individuals were accountable to the state and the state was accountable to individuals. During different periods of history, accounting practices are shown to mediate aspects of the accountability relationships between the legislative and executive branches of government, between the elected and electorate, and between entities within the state. It is revealed that changes to accounting technologies are often portrayed as philosophical and ideological debates over the nature of accountability relationships. The chapter illustrates that the accounting history literature on the state focuses largely, but not exclusively, on Anglo-American countries from the mid-nineteenth century.
