Akademik Veri Yönetim Sistemi
III International Conference on Luca Pacioli in Accounting History III Balkans and Middle East Countries Conference on Accounting and Accounting History, İstanbul, Türkiye, 19 - 22 Eylül 2013, cilt.2, ss.1325-1334
The aim with this study, "Preaccounting History Roots" title presented on "Accounting: View
From The Past Into The Future" named International Scientific Conference in Saint-Petersburg
on 11-12 April 2013 and "Cornerstones of Accounting History" title presented in Istanbul on
May 2010 with The 2nd Balkans and Middle East Countries Auditing and Accounting History
Conference dealt with preaccounting history is intensified in parallel with the innovations of
civilization and the title of the new Anthropology studies and other interdisciplinary fields.
The originality of the study, especially the "History of accounting is as old as civilization"
approach is at perspective made sense to provide. Hence with the help of recent reviews and
discoveries addressing the study of accounting or account problem with Paleolithic Age history
of the thematic, chronological, social, dialectical and geographically specific areas are
examined and discussed with details.
The findings of this study contributes clearly to the provision of information to users in the
light of scientific developments examined accounting and accounting activities of the human
history of the origins and evolution of the process of producing intelligent and tools, and new
findings. Now, in the light of the findings obtained and based on data from Paleolithic Age
quest of existence of intelligent people and the findings interpreted the signs left behind in the
process comments. Thus, historical information of the accumulation of actual accounting with
as a contribution to the future arises occurs as more successful integration.
Implications for the study are discussed on homo sapiens sapiens who live in peace with himself
lines the walls of the cave, and marks the bones-shell-stones with the notches, rope-like
instruments taken by nodes in the account until the grasp of life, and make it easier for control
signs, symbols in the formation and operation phases.