Sojak, Slawomir - In: Copernican Journal of Finance & Accounting 2 (2013) 2, pp. 167-187
The recent, twentieth-century research on the history of the development of book-keeping indicates that it originated … reasons behind the emergence of book-keeping in Mesopotamia, discusses its instances in the form of inscriptions on clay … characteristics of book-keeping. These settlements are primarily characterized by a personal approach – the one to whom the property …