期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：2
语种：English
出版社：Ovidius University Press
摘要：Ancient Mesopotamia is the source for one of the most crucial inventions that shaped the face of the accounting field, i.e., writing. In the absence of writing, the fundamental principle of accounting, that is ensuring the accordance between records and facts, could not have been applied. The present article is centered on a brief historical inquiry that highlights major landmarks in the development of accounting.
