Year
2010
Publisher
Routledge Informa ltd
Management Discipline
accounting history
Source
arthashastra
About the book
| This is a discussion of the theoretical aspects of accounting as they emerged in India during the Maurya period (c. 321 BC to c. 184 BC) in Kautilya’s Arthas´a¯stra (c. 300 BC) – the very first known treatise to deal with accounting aspects in the history of our discipline. Pertinent evidence can be found in an article by Choudhury (1982) and in Bhattacharyya’s (1988) book, Modern Accounting Concepts in Kautilya’s Artha´sa¯stra. |