著者

山本 紀生[訳] ヤマモト ノリオ Norio Yamamoto

雑誌

国際研究論叢 : 大阪国際大学紀要 = OIU journal of international studies

巻号頁・発行日

vol.16, no.2, pp.289, 2003-03-31

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This paper is a translation of the 3rd chapter of the fist section of Histoire et Doctrines de la comptabilite by J.H.Vlaemminck, published in 1956.In Ancient Greek, the fist banks were temples. We can discover traces of Hellenic accounting in them. However Athenian banks were established as private enterprises, and as such shared many of the features of modern Financial institutions.