The development of accounting in Palestine during the first millennium : 1000-332 BC

• Main Author: Cornelius, Lynne
• Other Authors: Le Roux, M.
• Format: Others
• Language: en
• Published: 2016
• Subjects: Development of accounting; Palestine; Judah; Israel; Assyria; Babylonia; Persia; Socio-economic environment; Recordkeeping; Epigraphic evidence; Evidence; Tokens; Bullae; Seals; Ostraca; Papyri; Tablets; Accounting processes; Definition of accounting; 657.0933; Accounting > Palestine; Palestine > Accounting
• Online Access: Cornelius, Lynne (2015) The development of accounting in Palestine during the first millennium : 1000-332 BC, University of South Africa, Pretoria, <http://hdl.handle.net/10500/20030>; http://hdl.handle.net/10500/20030

The chief aims of this study are to determine what, if any, accounting processes were employed during the first millennium BC (1000-332 BC) in Palestine, to determine whether these were the result of the socio-economic requirements of the various centralised polities operative in Palestine during this period, how these processes developed over the course of the first millennium and whether they conform to the definition of accounting provided in Chapter One. I have adopted an archaeological, epigraphic and qualitative approach taking into consideration the historical and socio-economic backgrounds of the different political administrations in control during the period under discussion. The evidence 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 and that these processes developed over the course of time depending on the particular requirements of the ruling authority. === Biblical and Ancient Studies === M.A. (Biblical Archaeology)