Český finanční a účetní časopis 2008(2):47-53 | DOI: 10.18267/j.cfuc.269

Economic Records Antiquity States

Michal Hora
Ing. Michal Hora, Ph.D. - odborný asistent; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3, Česká republika; <hora@vse.cz>.

This article proposes a way of historical progress of accounting records. Infancy dates back to the earliest days of human agriculture and civilization, the Sumerians in Mesopotamia an another civilization, when the need to maintain accurate records of the quantities and relative values of agricultural products first arose. Accounting records developed purely in response to the needs of the time brought about by changes in the environment and societal demands. The view to the history helps explain the phenomenal growth that the profession of accounting records has enjoyed worldwide since the first form of record was born. How and why did this relatively new profession develop? Its history is that of human commerce, and even more fundamentally, of writing and the use of numbers and counting.

Keywords: Economics records; History of economics records.
JEL classification: M49

Published: June 1, 2008  Show citation

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Hora, M. (2008). Economic Records Antiquity States. Czech Financial and Accounting Journal, 2008(2), 47-53. doi: 10.18267/j.cfuc.269
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