This paper presents some evidence that rudimentary accounting (economic recordkeeping) may have predated both counting and writing.
Recommended Citation
Swanson, G. A.
(1984)
"Roots of accounting,"
Accounting Historians Journal: Vol. 11:
Iss.
2, Article 8.
Available at:
https://egrove.olemiss.edu/aah_journal/vol11/iss2/8
