ACCOUNTING SYSTEMS AND RECORDING PROCEDURES IN THE EARLY ISLAMIC STATE
2004; Academy of Accounting Historians; Volume: 31; Issue: 2 Linguagem: Inglês
10.2308/0148-4184.31.2.149
ISSN2327-4468
Autores Tópico(s)Families in Therapy and Culture
ResumoDespite advances in historical knowledge the precise origins of accounting systems and recording procedures remain uncertain. Recently discovered writings suggest that accounting has played a very important role in various sections of Muslim society since 624 A.D. This paper argues that the accounting systems and recording procedures practiced in Muslim society commenced before the invention of the Arabic numerals in response to religious requirements, especially zakat, a mandatory religious levy imposed on Muslims in the year 2 H.
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