Accounting in The Mesopotamian Era, The Ancient Egyptian Kingdom, China, Greece, Rome, and The Medieval Period

Abstract

This study aims to analyze the evolution and comparison of accounting practices in Ancient Egypt, China, Greece, Rome, and the Medieval period through a critical literature review approach. This study employs a non-systematic literature review of 22 relevant national and international journal articles, utilizing thematic, comparative, and critical historiographical analysis techniques. The results indicate that accounting practices developed as a multidimensional phenomenon influenced by social, economic, political, and religious factors.

Additionally, the study found commonalities in the basic functions of accounting as a tool for recording and control, as well as distinct characteristics reflecting the institutional contexts of each civilization. The findings also indicate that the development of accounting is not linear and is not centered on a single civilization, but rather the result of parallel contributions from various civilizations. Furthermore, the literature suggests the presence of Eurocentric bias in accounting historiography, which emphasizes Europe’s dominant role. The conclusions of this study affirm that accounting is a social practice that develops contextually and historically, and requires a more inclusive approach to understanding its evolution. This study contributes to enriching the perspectives of accounting historiography and provides a foundation for the development of more comprehensive studies.