Development of management accounting in Sri Lanka

Authored by: Janek Ratnatunga , Kashi Balachandran , Michael Tse

The Routledge Handbook of Accounting in Asia

Print publication date:  August  2017
Online publication date:  August  2017

Print ISBN: 9781138189034
eBook ISBN: 9781315641867
Adobe ISBN:

10.4324/9781315641867.ch8

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Abstract

Management accountancy in its rudimentary form was practised even in ancient times, when great civilizations dawned and man was faced with the problems of allocating and managing resources and of keeping records. The earliest surviving examples are records of the incomes of temples in Mesopotamia dating back to 4000 BC, and wages paid in the form of grain to labourers in Samaria in 2000 BC.

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