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Article Title

Accounting odyssey

Authors

B. G. Harrison

Publication Date

Spring 1981

Abstract

In the fall 1980 edition of the Accounting Historians Notebook, Professor Louis Goldberg gave an affirmative answer to the question "Did Accounting Antedate Writing?" which had been raised in the Spring issue. He cited the work of Professor V. Gordon Childe to show that the original need for accounting records led to the invention of the earliest system of writing. May I suggest that there is a sequel to this already remarkable discovery, for it appears that accounting also contributed significantly to the development of more sophisticated systems of writing similar to those in use today.

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