An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Aida Sy
University of Bridgeport

Aida Sy
University of Bridgeport

Abstract: Accountants have long-acknowledged that 'counting' is one of the fundamental, albeit minor, defining traits of accounting (together with double-entry, recording, classifying, etc). Yet today, anthropologists and archeologists regard "counting" as one of the first social acts that triggered the rise of civilization. Indeed, some anthropologists quip that the accountant was present at the Dawn of Civilization. The earliest evidence of accounting is found in Africa. This paper reviews some of the contending theories as to the origins of civilization, evidence of the earliest instances of (African) accounting practice, and the kind of accounting practiced by African descendants.

Back to Session Listing

AAA Home Page