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

See all articles by Manjula Shyam

Manjula Shyam

affiliation not provided to SSRN

Shyam Sunder

Yale University - School of Management; Yale University - Cowles Foundation

Date Written: August 31, 2008

Abstract

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

Shyam, Manjula and Sunder, Shyam, Appraising Accounting and Business Concepts in Kautilya's Arthaśāstra (August 31, 2008). 12th World Congress of Accounting Historians, Istanbul, Turkey, July 20-24, 2008. Available at SSRN: https://ssrn.com/abstract=1425720

Manjula Shyam

affiliation not provided to SSRN ( email )

Shyam Sunder (Contact Author)

Yale University - School of Management ( email )

165 Whitney Avenue
P.O. Box 208200
New Haven, CT 06520-8200
United States
203-432-6160 (Phone)

HOME PAGE: http://www.som.yale.edu/faculty/sunder/

Yale University - Cowles Foundation

Box 208281
New Haven, CT 06520-8281
United States

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