This article outlines the historical origins of accounting – being a forma mentis a priori of human intellect – and its developments from Sumerians, Assyrians, and ancient Egyptians to Minoans, Mycenaeans, and ancient Greeks up to Socrates, who deserves to be considered as the first expert of business economics.

Origins of Business Economics and Accountancy

PAGANELLI, LEONARDO
2012

Abstract

This article outlines the historical origins of accounting – being a forma mentis a priori of human intellect – and its developments from Sumerians, Assyrians, and ancient Egyptians to Minoans, Mycenaeans, and ancient Greeks up to Socrates, who deserves to be considered as the first expert of business economics.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11567/595941
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