History of Science and Engineering Annotation << Back FEATURES OF THE DEVELOPMENT OF ACCOUNTING METHODS IN THE ANCIENT EGYPTIAN STATE OF THE NEW KINGDOM I.V. Malykhina Comparing the different periods of the ancient Egyptian civilization in terms of the accounting methods development, it can be concluded that the grade of accounting methods development is very closely related to the size of the administrative apparatus of the state and the degree of power centralization. The New Kingdom can be described as period of power centralization, which allows building parallels with the Old Kingdom, which is characterized by the same tendency. Comparing these two periods of development of the ancient Egyptian state, one can see that with the advent of a strong centralized state, all the economic institutions of the country come under king control and this leads to increase in the bureaucratic apparatus. The growth of the bureaucratic apparatus in itself does not lead to the development of accounting methods, but the need for a certain divine order provided by the king-god implies that great attention will be paid to accounting. Studies of drawings, texts and other artifacts belonging to the Old and New Kingdoms prove that in the period of a strong centralized state, accounting methods developed rapidly. Keywords: Accounting, history of science, administration, the New Kingdom, Ancient Egypt. DOI: 10.25791/intstg.10.2019.912 Contacts: - Pp. 59-62.