Augustus
Augustus (; 23 September 63 BC – 19 August AD 14) was a Roman statesman and military leader who was the first Emperor of the Roman Empire, controlling Imperial Rome from 27 BC until his death in AD 14. His status as the founder of the Roman Principate has consolidated an enduring legacy as one of the most effective and controversial leaders in human history.
History of accounting
By the time of Emperor Augustus (63 BC - AD 14), the Roman government had access to detailed financial information as evidenced by the "Res Gestae Divi Augusti" (Latin: "The Deeds of the Divine Augustus"). The inscription was an account to the Roman people of the Emperor Augustus' stewardship, and listed and quantified his public expenditure, including distributions to the people, grants of land or money to army veterans, subsidies to the "aerarium" (treasury), building of temples, religious offerings, and expenditures on theatrical shows and gladiatorial games, covering a period of about forty years. The scope of the accounting information at the emperor's disposal suggests that its purpose encompassed planning and decision-making.