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Modern Mesopotamian Accounting, Douglas Garbutt

Accounting Historians Notebook

All accounting historians know that the Ancient Mesopotamian were the first bookkeepers, but little attention has been paid to more recent history. In 1915-1917, the colorful character of Harry St. John Bridger Philby played a significant part in the importation of British approaches to accounting in the southern part of Mesopotamia, which at that time began to adopt the Arab name for the Country, Allraq.