Carmona, Salvador and Ezzamel, Mahmoud ![]() |
Abstract
Purpose – The purpose of this paper is to analyze and critique the growing literature on record-keeping practices in Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for future work. Design/methodology/approach – Analyzes the contributions of accounting historians in this area as well as the research conducted by Assyriologists and Egyptologists. Our analysis emphasizes the embeddeness of ancient processes of accounting and accountability in their wider contexts. Findings – A framework is proposed comprising levels and spheres of accountability. The levels of accountability consist of: hierarchical; horizontal; and self, all entailing both accounting and non-accounting elements. Furthermore, accountability is analyzed at three spheres: the individual-state, the state-individual, and the individual-individual. Originality/value – Further research in this area might examine issues such as the temporal dimension of accountability and whether more precise time measures than those reported in the extant literature were enforced in ancient economies; how the ancients dealt with differences between actual and expected measures; examination on the extent to which accountability exerted an impact on, and the role of accounting in, ordering the lives of individuals and communities; and examination of the trajectories of accounting and accountability across different historical episodes.
Item Type: | Article |
---|---|
Date Type: | Publication |
Status: | Published |
Schools: | Business (Including Economics) |
Subjects: | C Auxiliary Sciences of History > CJ Numismatics D History General and Old World > D History (General) > D051 Ancient History H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting |
Uncontrolled Keywords: | Accounting; Accounting history; Ancient history; Egypt; Exchange |
Publisher: | Emerald |
ISSN: | 0951-3574 |
Last Modified: | 21 Oct 2022 09:54 |
URI: | https://orca.cardiff.ac.uk/id/eprint/38239 |
Citation Data
Cited 53 times in Scopus. View in Scopus. Powered By Scopus® Data
Actions (repository staff only)
![]() |
Edit Item |