haku: @author Mattessich, R. / yhteensä: 4
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| Tekijä: | Mattessich, R. |
| Otsikko: | Archaeology of accounting and Schmandt-Besserat's contribution |
| Lehti: | Accounting, Business and Financial History
1994 : MAR, VOL. 4:1, p. 5-28 |
| Asiasana: | ACCOUNTING MIDDLE EAST FINANCE |
| Kieli: | eng |
| Tiivistelmä: | The publication of Denise Schmandt-Besserat's book "Before Writing" is the occasion for first reviewing her archaeological work and then interpreting and commenting on it from an accountant's point of view, emphasizing further evidence that a kind of double entry recording existed 5.000 years ago. Schmandt-Besserat recognized that "tokens" (small clay counters) constitute an accounting system, widely used in the Near East from about 8.000 BC to 3.000 BC, that existed for five millennia. |
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