The bookkeeping records collected and retained by accountants of the Persian Empire centered at Persepolis from 509-494 B.C. are examined in this paper. A powerful bureaucracy exercised control over foodstuffs to supply an immense number of royal and state personnel and workers with their ration needs. A sophisticated accounting system facilitated this control, making visible not only the quantities of food assets distributed but also the locations and individuals responsible for these distributions.
"Accounting and control in the Persepolis fortification tablets,"
Accounting Historians Journal: Vol. 36
, Article 7.
Available at: https://egrove.olemiss.edu/aah_journal/vol36/iss2/7