This article identifies evidence of the accounting and auditing practices that prevailed in ancient Sri Lanka (from 815 to 1017 AD) and discusses motives for using such practices by a religious institution. The archival method is used to collect data. The main sources of data collected are detailed translations of rock inscriptions, which have been carried out by various personnel. Archival evidence shows that the Buddhist monasteries were required to keep accounting records and to annually read these records aloud publicly. Considering the peculiar nature of the Buddhist monastery, this study concludes that accounting was relied upon to maintain the reputation of a monastery and that of its members, and to maintain goodwill among Buddhist monks, rulers, and people. The prevalence of accounting and auditing practices in ancient Sri Lanka adds further support to the theory that the origin of record keeping and accounting practices dates back to ancient times.
Accounting in ancient Sri Lanka: some evidence of the accounting and auditing practices of Buddhist monasteries during 815—1017 AD
Abstract
This article identifies evidence of the accounting and auditing practices that prevailed in ancient Sri Lanka (from 815 to 1017 AD) and discusses motives for using such practices by a religious institution. The archival method is used to collect data. The main sources of data collected are detailed translations of rock inscriptions, which have been carried out by various personnel. Archival evidence shows that the Buddhist monasteries were required to keep accounting records and to annually read these records aloud publicly. Considering the peculiar nature of the Buddhist monastery, this study concludes that accounting was relied upon to maintain the reputation of a monastery and that of its members, and to maintain goodwill among Buddhist monks, rulers, and people. The prevalence of accounting and auditing practices in ancient Sri Lanka adds further support to the theory that the origin of record keeping and accounting practices dates back to ancient times.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Accounting in ancient Sri Lanka: some evidence of the accounting and auditing practices of Buddhist monasteries during 815—1017 AD
Liyanarachchi,Gregory A.
Follow Accounting History
, Volume 14 (1-2): 101
SAGE – Feb 1, 2009
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