Bookkeeping in the Arthaśāstra

This paper focuses on the Arthaśāstra’s portion II.6.1-II.7.3. The official with the title samāhartṛ is responsible not only for bookkeeping, but also for inflow organization, coin in- and outflow management, supervision, and controlling. Many of the bookkeeping terms remain elusive, but some progre...

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Bibliographic Details
Published in:Indo-Iranian journal
Main Author: Wiese, Harald (Author)
Format: Electronic Article
Language:English
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Published: Brill 2023
In: Indo-Iranian journal
Further subjects:B samāhartṛ
B bookkeeping
B samudaya
B Arthaśāstra
B viśuddha
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Summary:This paper focuses on the Arthaśāstra’s portion II.6.1-II.7.3. The official with the title samāhartṛ is responsible not only for bookkeeping, but also for inflow organization, coin in- and outflow management, supervision, and controlling. Many of the bookkeeping terms remain elusive, but some progress can be made with respect to umbrella terms, such as āyamukha, samudaya, and siddha. Among other assertions, this paper claims that karaṇīya in II.6.14 refers to the samāhartṛ’s duties, while it is best translated as “target” in II.7.3.
ISSN:1572-8536
Contains:Enthalten in: Indo-Iranian journal
Persistent identifiers:DOI: 10.1163/15728536-06603001