Online from: 1988
Subject Area: Accounting and Finance
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|Title:||A counting history|
|Author(s):||Sriya Kumarasinghe, (University of Otago, Dunedin, New Zealand)|
|Citation:||Sriya Kumarasinghe, (2011) "A counting history", Accounting, Auditing & Accountability Journal, Vol. 24 Iss: 1, pp.132 - 132|
|Keywords:||Accounting history, South Asia, Sri Lanka|
|DOI:||10.1108/09513571111098081 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
Purpose – The purpose of this paper is to draw attention to the historical evidence of accounting practices in the ancient Asia.
Design/methodology/approach – The work is a philosophical poem.
Findings – Accounting and auditing had been used in Asia, especially in ancient Ceylon and India before “double-entry accounting” emerged in the Europe. Archaeological evidence proves that rulers in the ancient era were accountable to the people.
Research limitations/implications – Though Sri Lankan history is more than 2,600 years old, the significance of the archaeological findings in terms of accounting history has not been much investigated. This poem draws researchers' attention to that area of study.
Originality/value – The work raises, in poetic form, the matter of unexplored, ancient accounting practices.
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