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Although traces of bookkeeping activities were first discovered in Mesopotamia, exact financial and accounting activities became commonplace and the established norm of keeping track of funds and expenditure began officially in Ancient Rome circa 63 BC. These practices were passed down by historians and mathematicians through methods that will be explored in the following paragraphs. This practice of accountability was quickly picked up by the Roman army to account for its expenditure and revenue in other words to help generals and future emperors make informed decisions on matters of war.

This, along with, other physical aspects, partly became a reason of the Republic being more efficient than its enemies in waging wars and managing supplies. In , Italy—which traced its origins to the people of Ancient Rome—became the home of Luca Pacioli who has been credited as the father of modern accounting.

This act basically ensured that accounting techniques could both be taught across all areas of Europe and the Western world with ease.

Consequently, the world first official bank also was established in Siena, one of the Roman cities of old. The Monte de Paschi di Siena was built in to cater to the financial needs of the city of Siena, and the success of this institution became the benchmark for financial and accounting institutes across the western world.

Through the stated examples, one can clearly see the influence of ancient Roman financial practices approximately years ago and the far-reaching effects these practices had on setting a financial, educational and accounting basis for future generations to come.

So here we are at the end of the second tutorial of the dissertation on accounting and finance topics written for your benefit. For further reading, do not hesitate to check these articles containing ten facts for a dissertation on finance and accounting as well as receive tips on writing a dissertation on finance and accounting.

Accounting and Business Research. The British Accounting Review, 44 2 , p. European Financial and Accounting Journal, pg. Standards, Norms and Institutions. European Financial and Accounting Journal, 2 , pp. An important regulatory debut. Journal of International Accounting, Auditing and Taxation, 6 1 , pp.

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Database of example accounting dissertation Proposals - these proposals were produced by students to aid you with your studies.

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