Appraising Accounting and Business Concepts in Kautilya's Arthaśāstra
12th World Congress of Accounting Historians, Istanbul, Turkey, July 20-24, 2008
14 Pages Posted: 26 Jun 2009 Last revised: 16 Aug 2011
Date Written: August 31, 2008
Kautilya’s Arthaśāstra, from the end of the fourth century BC, provides interesting insights into the problems of governance, accounting and control in the Mauryan society. This paper uses the extant English translations of Arthaśāstra to summarize the structure of the Mauryan economy, trade, accounting and control, auditing, regulation and governance processes based primarily on Chapters 6, 7, and 8 of Book 2 of Arthaśāstra.
Keywords: Kautilya, Arthaśāstra, Sanskrit, governance, accounting and control, auditing, classical economics and management, public administration
JEL Classification: B11, D73, H11, H26, L32, M12, M14, M40, M50
Suggested Citation: Suggested Citation