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Unpublished Paper
Accounting and Governance in Kautilya’s Arthaśāstra1
Yale University (2008)
  • Shyam Sunder
  • Manjula Shyam
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. 
  • Kautilya,
  • Arthaśāstra,
  • Sanskrit,
  • governance,
  • accounting and control,
  • auditing,
  • classical economics and management,
  • public administration
Publication Date
August 9, 2008
Citation Information
Shyam Sunder and Manjula Shyam. "Accounting and Governance in Kautilya’s Arthaśāstra1" Yale University (2008)
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