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Автор Oldroyd, David
Дата выпуска 1997
dc.description The Anglo-Saxon period has been characterised as playing no part in accounting history. The article appraises whether this view can be sustained in the light of current knowledge. A review of the use of written English, accounting in the Church, governmental financial planning, the dissemination of accounting practice from Europe, and the use of money values in Anglo-Saxon law-codes, provides evidence to the contrary. Evidence of accounting exists in the surviving documentation, in the sophistication of government finances, in the Anglo-Saxon mind-set relating to the use of money and monetary values, and in the continuity between earlier and later periods.
Издатель Sage Publications
Тема Early medieval
Тема public accounting
Тема Church
Тема estates
Тема monetary values
Название Accounting in Anglo-Saxon England: context and evidence
Тип Journal Article
DOI 10.1177/103237329700200102
Print ISSN 1032-3732
Журнал Accounting History
Том 2
Первая страница 7
Последняя страница 34
Аффилиация Oldroyd, David, Department of Accounting and Finance, University of Newcastle, Newcastle upon Tyne
Выпуск 1
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