<b>Analysis of accounting practices in the former mesopotamian civilization</b> - doi: 10.4025/enfoque.v29i1.10133

  • Miguel Gonçalves ISCAC
Keywords: Accounting History, Mesopotamia, Accounting Practices, Literature Review, Traditional Accounting History

Abstract

It is a perfectly verifiable fact that in recent decades increasing attention has been devoting to works in Accounting History. Before studies considered today as part of the New Accounting History, historians of our discipline dedicated their research to aspects on the origin and evolutionary processes of Accounting, particularly with regard to the examination of accounting practices in ancient civilizations. Based on the review of the literature of non-accounting and Accounting authors, mainly those that can be classified as conventional Accounting historians, the broader issue discussed in this work thus relates to the narrative summary of some accounting techniques practiced within the most ancient civilization of mankind  Mesopotamia

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Author Biography

Miguel Gonçalves, ISCAC
MESTRE EM CONTABILIDADE E AUDITORIA PÓS-GRADUADO EM ECONOMIA LICENCIADO EM ORGANIZAÇÃO E GESTÃO DE EMPRESAS MESTRE EM ECONOMIA DOUTORANDO EM CONTABILIDADE PROFESSOR NO ISCAC - COIMBRA - PORTUGAL
Published
2010-08-10
How to Cite
Gonçalves, M. (2010). <b>Analysis of accounting practices in the former mesopotamian civilization</b&gt; - doi: 10.4025/enfoque.v29i1.10133. Enfoque: Reflexão Contábil, 29(1), 9-17. https://doi.org/10.4025/enfoque.v29i1.10133
Section
Original Articles