Accounting and Order

by Ezzamel; Mahmoud

• ISBN13: 9780415482615
• ISBN10: 0415482615
• Edition: 1st
• Format: Hardcover
• Copyright: 2012-04-25
• Publisher: Routledge

Summary

The role of accounting in constructing and sustaining order in organizations and society is little understood. This book aims to contribute to the accounting literature at two levels. First, it aims to explore the role of accounting technologies in constructing and underpinning order. Second, it seeks to develop a better understanding of accounting practice in the ancient world, drawing in particular on the case of ancient Egypt.The author provides a conceptual treatment of the notion of order and then draws on evidence from ancient Egypt to illustrate and articulate the notion of order and the roles of accounting technologies in constructing and underpinning order. Despite the voluminous literature on ancient Egypt, very little is known about accounting and control practices in this civilisation. This book fills a major gap in the market bringing together, analyses and theorises accounting inscriptions from the various historical episodes of ancient Egypt. A special feature of the book is to examine the role of accounting in constructing and sustaining political, social and economic order. Such an emphasis is not only lacking in the literature on ancient history, but is also hardly addressed in any explicit manner in the extant literature on accounting generally, whether ancient or contemporary.

Table of Contents

List of Figures	p. xi
List of Tables	p. xiii
Foreword	p. xv
Dates Covered in the Book	p. xix
Egypt, Order, and Scribes
Prologue	p. 3
Ancient Egypt: A Brief History	p. 29
Accounting, Order, and Gods
Accounting and Order	p. 59
Creation, Order, and Divine Accounting	p. 82
Pleasing the Gods: Order and Accounting for Offerings	p. 103
Providing for the State
Ordering the Taxation Cycle	p. 137
Ordering Transportation: Accounting for the Fleet	p. 172
Accounting and Redistribution: The Palace and Mortuary Cult	p. 193
Accounting and Ordering the Activities of the Funerary Temples	p. 219
Accounting for Mining Expeditions	p. 248
Accounting and the Ordering of Work Organization	p. 271
Accounting for the Bakeries	p. 306
Ordering the Private Domain
Ordering Private Estates and the Household	p. 343
Ordering Lives: The Roles of Accounting and Money in Organizing Communities	p. 371
Epilogue
Epilogue	p. 407
Notes	p. 443
Bibliography	p. 453
Index	p. 471
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