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Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C. -- Successor To Token Accounting, Richard Mattessich
Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C. -- Successor To Token Accounting, Richard Mattessich
Accounting Historians Journal
This paper examines from an accounting perspective recent work by Nissen et al. [1993], here regarded as an extension of the archaeological research of Schmandt-Besserat [1977, 1992] and its analysis by Mattessich [1987, 1994]. The transition from the 4th millennium B.C. to the 3rd millennium b.c. featured the use of proto-cuneiform and cuneiform accounting techniques to replace the older token accounting. This research reinforces the previously made hypothesis [Mattessich, 1987] that the inserting of tokens into a clay container during the last phase of token accounting corresponded to debit entries, while the impressing of tokens on the surface of the …
Follow-Up To: Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C.: Correction To Table 1, Richard Mattessich
Follow-Up To: Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C.: Correction To Table 1, Richard Mattessich
Accounting Historians Journal
In the following, the corrected version of Table 1 to the above-mentioned paper [Mattessich, 1998] is shown. The author apologizes for having supplied (on p. 16) an obsolete version (based on incorrect conversion rates). In consequence, the figures of this table did not match with the figures of the first 17 lines of the commentary in the subsequent section, "UNEXPLAINED DISCREPANCIES AND OTHER ITEMS TO BE CLARIFIED" (p. 17). The present version does match this original commentary (a proof that two versions of the table got switched erroneously). However, I ask the reader to regard my interpretations of Nissen et …
Significance Of Ancient Mesopotamia In Accounting History, Douglas Garbutt
Significance Of Ancient Mesopotamia In Accounting History, Douglas Garbutt
Accounting Historians Journal
The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history. Understanding of the materials has been advanced, in part, by specialists from other fields, such as mathematics and astronomy, yet accounting historians do not seem to have been attracted to the problems of interpreting the elegantly simple records and the societal context within which they were made and used. To exemplify the challenges facing the accounting historian, the author considers evidence on the …