Historical origins of accounting : the contributions of Iraq and ancient Mesopotamia
The origin of modern accounting is an unsettled phenomenon. Several scholars have traced that origin to the ancient Greece, to India, to Mesopotamia, and Egypt. There is no systematic study of the role which each ancient community has played in the development of modern accounting. Received knowledge from accounting history, to date, is that modern accounting has its roots in Europe, especially ancient Greece and Italy. The purpose of this thesis is to attempt to modify this accepted truth and to suggest that some aspects of the roots of modern accounting can be traced to Iraq and the ancient Mesopotamia. Accounting is a progressive science which develops as it is passed from one generation to the next. Knowledge of our past helps us to understand our present and predict the future. Modern accounting may be said to have become possible with the introduction and gradual adoption of rational procedures in arithmetic and bookkeeping. Therefore, it is important to know how our forebears practised their accounting in the cradle of civilisation, i.e. Assyria and babylonia, where mankind is said to have built its first civilisation, and to have invented a unique writing system. Unfortunately, Iraq lacks sufficient
Mosa, Fadil Hassan
Accounting
Historical origins of accounting : the contributions of Iraq and ancient Mesopotamia. The origin of modern accounting is an unsettled phenomenon. Several scholars have traced that origin to the ancient Greece, to India, to Mesopotamia, and Egypt. There is no systematic study of the role which each ancient community has played in the development of modern accounting. Received knowledge from accounting history, to date, is that modern accounting has its roots in Europe, especially ancient Greece and Italy. The purpose of this thesis is to attempt to modify this accepted truth and to suggest that some aspects of the roots of modern accounting can be traced to Iraq and the ancient Mesopotamia. Accounting is a progressive science which develops as it is passed from one generation to the next. Knowledge of our past helps us to understand our present and predict the future. Modern accounting may be said to have become possible with the introduction and gradual adoption of rational procedures in arithmetic and bookkeeping. Therefore, it is important to know how our forebears practised their accounting in the cradle of civilisation, i.e. Assyria and babylonia, where mankind is said to have built its first civilisation, and to have invented a unique writing system. Unfortunately, Iraq lacks sufficient
historical origin accounting contribution iraq ancient_mesopotamia origin modern accounting unsettled phenomenon several scholar trace_origin ancient_greece india mesopotamia egypt systematic_study role ancient community play development modern accounting received knowledge account history date modern account root europe especially ancient_greece italy purpose attempt modify accept truth suggest aspect root modern accounting trace iraq ancient_mesopotamia accounting progressive science develops pass generation next knowledge past help present predict future modern accounting may say become_possible introduction gradual adoption rational procedure arithmetic therefore important know forebear practise account civilisation mankind say build first civilisation invent unique writing system unfortunately iraq lack_sufficient