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| Tekijä: | Hamid, S. Craig, R. Clarke, F. |
| Otsikko: | Bookkeeping and accounting control systems in a tenth-century Muslim administrative office |
| Lehti: | Accounting, Business and Financial History
1995 : DEC, VOL. 5:3, p. 321-333 |
| Asiasana: | ACCOUNTING HISTORY BOOKKEEPING ISLAM |
| Kieli: | eng |
| Tiivistelmä: | An integrated accounting system existed in Muslim administrative offices of the tenth century. Evidence suggests that some modern-day-like bookkeeping and accounting control procedures may have been practised. It is reasonable to believe that Italian traders were educated in the use of sophisticated business methods by their Muslim counterparts. Importantly, the accounting system used in Muslim administrative offices was consistent with the preconditions for employing modern-day bookkeeping and accounting control procedures. |
SCIMA