Akademik Veri Yönetim Sistemi
"Accounting: View From The Past Into The Future, Sankt-Peterburg, Rusya, 11 - 12 Nisan 2013, ss.58-67
Purpose - The study suggest that the beginning of history of
accounting is 100.000 BC or older.
Methodology – The study is based on a review of found new
findings on accounting history to 100.000 BC. Materialism and dialectical
analysis methods of ordinal and cardinal mathematical approaches were used.
Findings – This
study is offered of the contribution to the efforts to provide lighting on accounting historical
roots alleged to have “a history as
old as civilization”, the process
of evolution by taking an approach interdisciplinary among
others archaeological discoveries,
historical reviews, technological assumptions,
and taking into account the anthropological
work relationships and interaction with other disciplines.
Research limitations – This study has been deepened and enriched to
reinterpret accounting history with mathematician and accountant approaches by
the help of new archeological and anthropological findings on the Upper and
Middle Paleolithic Era.
Originality – Numbers produce accounting, and accounting manages
numbers.