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Oldest Writings, And Inventory Tags Of Egypt, Richard Mattessich

Accounting Historians Journal

Gunter Dreyer's Umm El-Quaab I: Das pradynastische Konigsgrab U-j und seine fruhen Schriftzeugnisse presents comprehensively the results of archaeological diggings in the tomb U-j. It also outlines Dreyer's claim to have discovered the origin of writing. The primary aspect of this review essay is to draw the attention of accounting historians to Dreyer's book and to the claim therein to have discovered the earliest known writing. Since this discovery is closely connected to an accounting function (though in a somewhat different way from that of the Sumerian proto-cuneiform writing), a review of Dreyer's book is well justified. Dreyer's claim is …