Sumerian me and Babylonian table of destiny as a source of dub-sar skills
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 86
Abstract
In the third millennium BC in the Mesopotamia a civilization developed very quickly, with a wellfunctioning economy stimulated by employing a multitude of diverse specialists. The measurement of the work and wages adequate to the contribution of the employees as well as strict planning and control activities were the features of Sumerian economics. Both the phenomenon of achieving such a rapid economic progress and the method of educating specialists in many professions, including managers, scribes, dub-sar, controllers and auditors is worthy of exploration and explanation. Professionalknowledge was linked to the issue of me and these objects were the hallmark of the Sumerian culture. In this study a multi-faceted analysis leads to the conclusion that some methods of obtaining professional skills by applying me must have existed.
Authors and Affiliations
Mieczysław Dobija
Keywords
Related Articles
- EP ID EP81715
- DOI 10.5604/16414381.1198979
- Views 101
- Downloads 0
Pozostałe wynagrodzenie firmy audytorskiej a ryzyko bankructwa badanej jednostki
Artykuł koncentruje się na związku między sytuacją finansową badanej jednostki a pozostałym wynagrodzeniem i niezależnością firmy audytorskiej. Autorzy zastosowali trzy testy w przeprowadzonym badaniu. Najpierw przena- l...
The non-audit fee and the auditee’s failure risk
This paper examines whether the auditee’s financial situation affects the auditor’s non-audit fee and independ- ence. Three sets of tests were used to address the issue. The first examines whether there are cross-border...
Schyłek teorii wartości w rachunkowości
Trwający obecnie kryzys zaufania do informacji sprawozdawczych ma swoje źródło w mankamentach występujących w obszarze wyceny bilansowej. Celem artykułu jest ich identyfikacja oraz podjęcie próbyposzukiwania sposobów wyj...
Accounting education in German universities
In order to assess if Polish accounting curricula meet the European standards, an analysis of study pro-grams of selected German universities was conducted. The research focused on accounting-related sub-jects only. The...
The possibility of using IFRS 9 in modeling financial results of business entities
The article undertakes the question of application of International Financial Reporting Standard (IFRS) 9 Financial Instruments in the context of the possible use of its provisions to achieve the expected results in fina...