Appraising Accounting and Business Concepts in Kautilya's Arthaśāstra

Kautilya's Arthaśāstra, from the end of the fourth century BC, provides interesting insights into the problems of governance, accounting and control in the Mauryan society. This paper uses the extant English translations of Arthaśāstra to summarize the structure of the Mauryan economy, trade, accounting and control, auditing, regulation and governance processes based primarily on Chapters 6, 7, and 8 of Book 2 of Arthaśāstra

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Year of publication:	2011
Authors:	Shyam, Manjula
Other Persons:	Sunder, Shyam (contributor)
Publisher:	[2011]: [S.l.] : SSRN
Subject:	Indien \| India \| Wirtschaftsprüfung \| Financial audit

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Extent:	1 Online-Ressource (14 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: 12th World Congress of Accounting Historians, Istanbul, Turkey, July 20-24, 2008 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 31, 2008 erstellt
Classification:	B11 - Preclassical ; D73 - Bureaucracy; Administrative Processes in Public Organizations; Corruption ; H11 - Structure, Scope, and Performance of Government ; H26 - Tax Evasion ; L32 - Public Enterprises ; M12 - Personnel Management ; M14 - Corporate Culture; Social Responsibility ; M40 - Accounting and Auditing. General ; M50 - Personnel Economics. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013134578