Professional ethics of accountants of the ancient east: historical-philosophical aspect

Abstract

In the modern world, where responsibility, honesty and transparency are the cornerstones of professional ethics of accountants, there is a need to understand the historical and philosophical origins of these principles. Professional ethics is considered as a dynamic system that is formed under the influence of technology, globalization and philosophical paradigms of its time. The relevance of the study is due to the insufficient development of a direct analysis of the ethics of an accountant in the paradigm of the dominant philosophical views of early civilizations. The purpose of the article is to analyze the genesis of professional principles through the prism of deontological ethics of the duty of accountants of the Ancient East. The article carries out a historical and philosophical analysis of the ethical foundations of the accounting profession of the Ancient East, identifying deontology as the ethical foundation of the profession in early civilizations.

The source base is the works of Ukrainian scientists (Butynets F.F., Dankiv Y.Ya., Ostap’yuk M.Ya., Popovych M.D., etc.), as well as primary legal monuments of the Ancient East, such as the Laws of Eshnunna and the Code of Hammurabi.

Accounting culture originated in the Tigris and Euphrates Interfluve at the end of the 4th - beginning of the 3rd millennium BC, which was caused by the need to account for large temple and royal farms. The Code of Hammurabi, detailing the complexity of economic relations, actually justified the need for accountants-scribes, whose detailed records served as key evidence of property rights and a guarantor of legal justice. The ethical behavior of Mesopotamian accountants was based on theological deontology and the principle of talion, which demanded a fair balance between crime and punishment for accounting violations. In ancient Egypt, the ethics of the accountant were regulated by the principles of justice of Maat, demanding absolute accuracy and truthfulness. In ancient China, the cornerstone of accounting was the warehouse inventory, and ethics required impeccable adherence to procedures and rituals as elements of strengthening the state. In contrast, in ancient India, the development of accounting was limited by the dominance of philosophical movements, in particular Buddhism, which did not approve of active economic activity.

Introduction. The relevance of this study stems from the need to analyze the moral foundations of the accounting profession through the lens of philosophical paradigms, an aspect that remains an under-researched area in the history of accounting.

Problem statement. A profound philosophical analysis of the ethical foundations of the profession has largely escaped the attention of scholars. There exists a contradiction between the perception of accounting as a purely technical procedure and its true nature as a moral and ethical act.

Unresolved aspects of the problem. The interconnections between specific philosophical doctrines and concrete ethical norms of professional conduct for accountants remain insufficiently explored.

Purpose of the article. To analyze the professional ethics of accountants in the Ancient East from a historical and philosophical perspective.

Presentation of the main material. A complex of general scientific and specialized methods was employed: the historical method was used to trace the origins of accounting and the formation of ethical requirements for specialists; the comparative method allowed for a juxtaposition of the ethical paradigms of various civilizations of the Ancient East; the systems approach enabled the viewing of professional ethics as a dynamic system integrated into the broader cultural and religious context of the era.

Conclusions. The professional ethics of an accountant is the successor to the deontological systems of the Ancient East, where responsibility and honesty were viewed not merely as legal norms, but as sacred virtues that guaranteed social and cosmic order. Historical and philosophical analysis proves that the accountant's role as a guarantor of justice has remained constant for millennia, transforming from religious service into the foundation of modern global economic trust.