Rachunkowość jako stymulator rozwoju kultury
Accounting as a stimulant of cultural development

Summary/Abstract: Accounting is inevitably bound up to the development of societies’ culture. The earliest evidence for this accounting function comes from the archive sources dating as early as 8000 years B.C. Research published by outstanding scholars shows that since the ancient times accounting has been influencing the development of civilizations. Accountability of collective efforts of society is indispensable in order to fairly divide the resources among involved parties. Accountability was present in the culture – creating process not only in the early rural economy, Mesopotamian state-towns, Mycenaean Age and coined-money times, but is also present now and needs still to grow. Accounting together with law, ownership and collective work are the building blocks of culture and civilization.

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