Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for … future work. Design/methodology/approach – Analyzes the contributions of accounting historians in this area as well as the … accounting and accountability in their wider contexts. Findings – A framework is proposed comprising levels and spheres of …

The aim of this paper is to identify the relevance and implications of ancient accounting practices to the contemporary … theorizing of accounting. The paper provides a synthesis of the literature on ancient accounting particularly in relation to …. We argue that far from being an idiosyncratic research field of marginal interest, research in ancient accounting is a …