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The Beginnings of Accounting and Accounting Thought

Accounting Practice in the Middle East (8000 B.C to 2000 B.C.) and Accounting Thought in India (300 B.C. and the Middle Ages)

The Beginnings of Accounting and Accounting Thought by Richard Mattessich
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Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000 year-old history of accounting. Mattessich also illustrates the astounding sophistication manifested in some of the accounting and budgeting procedures throughout history. The second part of the book deals with the first manuscript containing sections describing accounting activities, the Kautilya's Arthasastra, written about 300 BC in India.
Taylor and Francis; August 2012
300 pages; ISBN 9781136600937
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Title: The Beginnings of Accounting and Accounting Thought
Author: Richard Mattessich