Accounting processes in Palestine during the tenth-eighth centuries B.C.E.
This article aims at determining what, if any, accounting processes were employed during the first millennium B.C.E. in Palestine, focusing on the tenth to the eighth centuries B.C.E., and whether they conform to the components of the definition of accounting, which comprise: (a) to select relevant...
| Autor principal: | |
|---|---|
| Tipo de documento: | Recurso Electrónico Artigo |
| Idioma: | Inglês |
| Verificar disponibilidade: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publicado em: |
2017
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| Em: |
Journal for semitics
Ano: 2017, Volume: 26, Número: 1, Páginas: 251-274 |
| Acesso em linha: |
Volltext (lizenzpflichtig) |
| Parallel Edition: | Não eletrônico
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| 520 | |a This article aims at determining what, if any, accounting processes were employed during the first millennium B.C.E. in Palestine, focusing on the tenth to the eighth centuries B.C.E., and whether they conform to the components of the definition of accounting, which comprise: (a) to select relevant information; (b) to perform calculations; (c) to record the information; and (d) to give account. The evidence from Arad, Samaria and Tell Qasîle demonstrates that the adopted processes can be regarded as accounting processes since they conform to at least three of the four components of the definition of accounting. | ||
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