Abstract:
The thesis focuses its research on the evolution of the control systems since the Ancient Civilization. The current literature develops this argument starting from the ‘50s of twentieth century; however, an investigation of accounting publications demonstrate how control system were well developed and enacted in previous culture.
Throughout the historical reconstruction almost five thousand years has been investigated, from the Babylonian to the Second Industrial Revolution, and it emerged that the management techniques employed are strictly related to the social and economic framework. It is interesting to learn how, based on the counting method and technologies available, societies applied control and management system because it may be useful both to the enrich the current literature and to assist the resolution of current management problems.
