Accounting and Order PDF
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This book is a crowning achievement of 20 years of careful and thoughtful scholarship by Mahmoud Ezzamel. It is an amazing and substantive con- tribution to modern accounting thought. Who would have thought that a book on accounting and Ancient Egypt could be so engaging and relevant? It places history at the centre of attempts to understand contemporary debates about the power and role of accounting in society. Despite what the book argues, this is indeed a fundamental and original contribution to understanding religion, order, performativity and accounting. David J. Cooper, University of Alberta, Canada This is a very interesting work, the fi rst of its kind that encompasses ancient Egyptian accounting practices. Mahmoud Ezzamel has provided details and explanations that are fresh and unexpected. The study also provides a mod- ern perspective on the daily life of scribal bureaucrats and their methods of accounting. I wholeheartedly recommend this work for those interested in ancient economics, the bureaucratic superstructure of these societies and especially the careful methods of daily accounting practice. Anthony Spalinger, University of Auckland, New Zealand Accounting and Order Routledge Studies in Accounting 1 A Journey into Accounting 9 Law, Corporate Governance, Thought and Accounting Louis Goldberg European Perspectives Edited by Stewart Leech Edited by Victoria Krivogorsky 2 Accounting, Accountants and 10 Management Accounting Accountability Research in Practice Postructuralist Positions Lessons Learned from an Norman Belding Macintosh Interventionist Approach Petri Suomala 3 Accounting and Emancipation and Jouni Lyly-Yrjänäinen Some Critical Interventions Sonja Gallhofer and Jim Haslam 11 Solvency in Financial Accounting 4 Intellectual Capital Accounting Julie Margret Practices in a Developing Country Indra Abeysekerar 12 Accounting and Order Mahmoud Ezzamel 5 Accounting in Politics Devolution and Democratic Accountability Century to the Present Day Edited by Mahmoud Ezzamel, Noel Hyndman, Åge Johnsen and Irvine Lapsley 6 Accounting for Goodwill Andrea Beretta Zanoni 7 Accounting in Networks Håkan Håkansson, Kalle Kraus, and Johnny Lind 8 Accounting and Distributive Justice John Flower Accounting and Order Mahmoud Ezzamel NEW YORK LONDON First published 2012 by Routledge 711 Third Avenue, New York, NY 10017 Simultaneously published in the UK by Routledge 2 Park Square, Milton Park, Abingdon, Oxon OX14 4RN Routledge is an imprint of the Taylor & Francis Group, an informa business © 2012 Taylor & Francis The right of Mahmoud Ezzamel to be identified as author of this work has been asserted by him in accordance with sections 77 and 78 of the Copyright, Designs and Patents Act 1988. All rights reserved. No part of this book may be reprinted or reproduced or utilised in any form or by any electronic, mechanical, or other means, now known or hereafter invented, including photocopying and recording, or in any information storage or retrieval system, without permission in writing from the publishers. Trademark Notice: Product or corporate names may be trademarks or registered trademarks, and are used only for identification and explanation without intent to infringe. Library of Congress Cataloging-in-Publication Data Ezzamel, Mahmoud. Accounting and order / Mahmoud Ezzamel. p. cm. — (Routledge new works in accounting history ; 11) Includes bibliographical references and index. 1. Accounting—Egypt—History. 2. Social control—Egypt— History. 3. Order—History. I. Title. HF5616.E3E99 2012 657.0932—dc23 2011040225 ISBN13: 978-0-415-48261-5 (hbk) ISBN13: 978-0-203-12330-0 (ebk) Typeset in Sabon by IBT Global. Printed and bound in the United States of America on sustainably sourced paper by IBT Global. For Adam, Nadia and Samia Contents List of Figures xi List of Tables xiii Foreword xv Dates Covered in the Book xix PART I Egypt, Order, and Scribes 1 Prologue 3 2 Ancient Egypt: A Brief History 29 PART II Accounting, Order, and Gods 3 Accounting and Order 59 4 Creation, Order, and Divine Accounting 82 5 Pleasing the Gods: Order and Accounting for Off erings 103 PART III Providing for the State 6 Ordering the Taxation Cycle 137 7 Ordering Transportation: Accounting for the Fleet 172 8 Accounting and Redistribution: The Palace and Mortuary Cult 193 x Contents 9 Accounting and Ordering the Activities of the Funerary Temples 219 10 Accounting for Mining Expeditions 248 11 Accounting and the Ordering of Work Organization 271 12 Accounting for the Bakeries 306 PART IV Ordering the Private Domain 13 Ordering Private Estates and the Household 343 14 Ordering Lives: The Roles of Accounting and Money in Organizing Communities 371 PART V Epilogue 15 Epilogue 407 Notes 443 Bibliography 453 Index 471 Figures 2.1 Map of ancient Egypt. 30 2.2 Seated scribe. 50 4.1 Horus Eye fractions. 90 4.2 Day of Judgment. 92 4.3 Scribes weighing gold, silver, and oxen. 93 5.1 Off erings Stela of Nefertiabet 120 6.1 Scribes assessing taxes. 171 8.1 The redistributive pattern of Papyrus Bulaq 18. 198 9.1 Ordering temple redistribution. 243 11.1 A control note. 275 11.1a A control note (translation). 275 12.1 Baking and brewing, tomb of Meket-Ra at Thebes, Eleventh Dynasty model. 308 12.2 Baking and brewing (tomb of Intef-iker). 309 12.3 Controlling the baking process. 325 14.1 The necropolis village of Deir El-Medina. 373
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