Koncepcja pieniądza w starożytnej rachunkowości

• Autorzy: Mieczysław Dobija

Warianty tytułu

The Concept of Money in Ancient Accounting

• Języki publikacji: PL

Abstrakty

Zadaniem opracowania jest analiza niepełnych informacji o rachunkowości prowadzonej w starożytnych miastach-państwach położonych w Mezopotamii, Syrii i na Peloponezie. W artykule przeprowadzono interpretacje starożytnej koncepcji pieniądza i rachunkowości.

EN

In principle, one can claim that the essence of money has been recognised only to a small degree given that currently in practice and in policy the quantitative theory of money is dominant, the effects of which give rise to controversy all over the world. Neither the barter economy nor money began with the introduction of coins; perhaps then a certain epoch came to an end in which accounting performed a significant role in economic life and in money matters. In this work, the author presents examples that demonstrate that in ancient times people thought in very modern categories and that the value o f work shaped the value of products and their exchange value. In this system, labour cost accounting played an indispensable role. The scheme that the author presents in the article summarises this model of accounting, highlighting its differences from modern financial accounting in which capital is the focal point. Based on this analysis, money emerges as a bookkeeping entry for an amount due for work performed, and as such arises in the process of work; more money is involved as the utility of the work performed increases. (original abstract)

Słowa kluczowe

PL

Rachunkowość; Pieniądz; Historia rachunkowości

EN

Accounting; Money; Accounting history

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 2004
• Numer: nr 619
• Strony: 21--35

Twórcy

autor

Mieczysław Dobija

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