Early writing systems developed not to write literature or tell stories, but to keep accounting records, and might have been the catalyst for civilizations to thrive, say two accounting professors at Emory University's Goizueta Business School in a new paper, "Recordkeeping and Human Evolution."

Professors Gregory Waymire and Sudipta Basu have developed a theory that accounting, instead of being a field that developed as a side effect of a complex society, they believe it might even be said to have enabled the evolution of economically complex societies in the first place. Waymire and Basu have used existing archaeological findings for periods before the beginning of recorded history to support their theory.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access