Accounting and Forms of Accountability in Ancient Civilizations: Mesopotamia and Ancient Egypt

32 Pages Posted: 23 Sep 2007

See all articles by Salvador Carmona

Salvador Carmona

Instituto de Empresa

Mahmoud Ezzamel

Cardiff Business School - Accounting and Finance Section

Date Written: December 5, 2005

Abstract

The aim of this paper is to identify the relevance and implications of ancient accounting practices to the contemporary theorizing of accounting. The paper provides a synthesis of the literature on ancient accounting particularly in relation to issues of human accountability, identifies its major achievements and outlines some of the key challenges facing researchers. We argue that far from being an idiosyncratic research field of marginal interest, research in ancient accounting is a rich and promising undertaking that holds the promise of significantly enhancing our understanding of the roles of accounting in organizations and society. The paper concludes by considering a number of implications of ancient accounting practices for the theorizing of accounting and identifies a number of possible avenues for future research.

Suggested Citation

Carmona, Salvador and Ezzamel, Mahmoud, Accounting and Forms of Accountability in Ancient Civilizations: Mesopotamia and Ancient Egypt (December 5, 2005). Instituto de Empresa Business School Working Paper No. WP05-21, Available at SSRN: https://ssrn.com/abstract=1016353 or http://dx.doi.org/10.2139/ssrn.1016353

Salvador Carmona (Contact Author)

Instituto de Empresa ( email )

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Madrid, 28006
Spain
917451377 (Phone)

Mahmoud Ezzamel

Cardiff Business School - Accounting and Finance Section ( email )

Colum Drive
Cardiff CF10 3EU
United Kingdom
+44 (0) 29 2087 4277 (Phone)
+44 (0) 29 2087 4419 (Fax)

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