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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