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Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen
Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen
Accounting Historians Journal
The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies concentrating on the quipu as an accounting device rather than as an element in the evolution of the writing process might provide valuable contributions to the solution of the mystery surrounding this artifact. Insight into the development of mankind in the Pacific may be gained by understanding the use of the quipu in the East and West, and in Hawaii-- "meeting place" of …