A counting history
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 4 January 2011
Abstract
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.
Keywords
Citation
Kumarasinghe, S. (2011), "A counting history", Accounting, Auditing & Accountability Journal, Vol. 24 No. 1, pp. 132-132. https://doi.org/10.1108/09513571111098081
Publisher
:Emerald Group Publishing Limited
Copyright © 2011, Emerald Group Publishing Limited