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Muhasebe ve Finans Tarihi Araştırmaları Dergisi

Yıl 2012 , Cilt , Sayı 3

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Ancient egypt: the development of record keeping in the “old kingdom”

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Professor of Accounting & Finance Chair of the Department of Accounting School of Business The American University in Cairo1
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Özet Türkçe :

The Ancient Egyptian Civilization is one of the longest and richest civilizations in the world. The development of record keeping and the rise of the importance of the scribe corresponded with the realization of a large agriculture surplus and the introduction of centralized and efficient administration of the country. The old kingdom, 2686 – 2160 BC was the era of pyramid building. These magnificent and large projects testify to the ingenuity of the architects, the administrators, and the scribes of the time. The record keeping function was responsive to the needs of the society and its rulers.

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