CONTRIBUTIONS OF EARLY MUSLIM SCHOLARS TO ORIGINALITY OF BOOKKEEPING-SYSTEM

We explored the early Muslim scholars’ contributions to the originality of the Bookkeeping system by comparing the contributions of Western academics with those of Muslim scholars. We investigated, also, the knowledge transfer between East and West and how the early Muslims scholars’ contributions were part of the fundamentals of the Bookkeeping System. A surveying most of essays that concentrating on developments in the historical bookkeeping literature as well as reviewing historical literature about transfer knowledge between East and West. We found that Muslim scholars’ contributions to the originality of the Bookkeeping system could be divided into three stages. Firstly, it began with the foundation of Islam in 610; this sets up the basics of the Bookkeeping System. Secondly, Al-Khwarizmi sets up a comprehensive Bookkeeping System in 976. Thirdly, during the period 1332 to 1418, Al-Nuwayri and Al-Qalqashandi completed the structure of the Bookkeeping System. We found, also, that, from the 8th to the 15th centuries, Muslim scholars represented a knowledge bridge for the West suggesting that Luca Pacioli’s work was the outcomes of the Muslim scholars’ contributions. It is the first study that links the originality of Bookkeeping system with transfer knowledge between East and West. It is the first research that compare between East and West’ contributions towards Bookkeeping’ pyramid