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history of accounting
The history of accounting or accountancy is thousands of years old and can be traced to ancient civilizations.〔Robson, Keith. 1992. “Accounting Numbers as ‘inscription’: Action at a Distance and the Development of Accounting.” ''Accounting, Organizations and Society'' 17 (7): 685–708.〕
The early development of accounting dates back to ancient Mesopotamia, and is closely related to developments in writing, counting and money〔 〔〔 and early auditing systems by the ancient Egyptians and Babylonians.〔 By the time of the Emperor Augustus, the Roman government had access to detailed financial information.〔
According to some Indian scriptures, the Indian Chanakya wrote a manuscript similar to a financial management book, during the period of the Mauryan Empire. His book "Arthashasthra" contains few detailed aspects of maintaining books of accounts for a Sovereign State.
The Italian Luca Pacioli, recognized as ''The Father of accounting and bookeeping'' was the first person to publish a work on double-entry bookkeeping, and introduced the field in Europe.〔〔 Accounting began to transition into an organized profession in the nineteenth century, with local professional bodies in England merging to form the Institute of Chartered Accountants in England and Wales in 1880.〔
== Ancient history ==
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