Browse by author
Lookup NU author(s): Professor David McCollum-Oldroyd
Full text for this publication is not currently held within this repository. Alternative links are provided below where available.
Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts supports the proposition that they were used for financial control, the impetus for keeping those accounts originally came from the emperor's public expenditure commitments. This suggests that financial control may have been encouraged by the financial planning that arose out of the exigencies of funding public expenditure. In this way these two aspects of monetary policy can be reconciled.
Author(s): Oldroyd D
Publication type: Article
Publication status: Published
Journal: Accounting Historians Journal
Year: 1995
Volume: 22
Issue: 2
Pages: 117-129
ISSN (print): 0148-4184
Publisher: Academy of Accounting Historians