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Accounting And Governance In Kautilya’S Arthaśāstra1, Shyam Sunder, Manjula Shyam
Accounting And Governance In Kautilya’S Arthaśāstra1, Shyam Sunder, Manjula Shyam
Shyam Sunder
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 extent 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.