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- Title
ACCOUNTING AND CONTROL IN THE PERSEPOLIS FORTIFICATION TABLETS.
- Authors
Vollmers, Gloria L.
- Abstract
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.
- Subjects
PERSEPOLIS (Iran); IRAN; PUBLIC records; FOOD supply; HISTORY of accounting; PUBLIC administration; OLD Persian inscriptions; OLD Persian language; ANCIENT mathematics; IRANIAN history -- To 640; IRANIAN civilization; WRITING; ANTIQUITIES
- Publication
Accounting Historians Journal, 2009, Vol 36, Issue 2, p93
- ISSN
0148-4184
- Publication type
Article
- DOI
10.2308/0148-4184.36.2.93