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Analogy Between Accounting And The Olfactory System
[Analogie Entre La Comptabilité Et Le Système Olfactif]

Author

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  • Tristan Girard

    (Chercheur indépendant)

  • Philippe Roi

    (Chercheur indépendant)

Abstract

In the fourth millennium BCE, in the south of Mesopotamia, the Urukeans invented seven remarkable tools: the ard, the normalised brick mould, writing, accounting, the harp, the vertical weaving loom and cone images. Like the six other inventions, accounting has been found to mirror biological mechanisms which allow sensory organs to perceive the surrounding world and to transmit information to the brain. After establishing the archaeological context of the origins of accounting, this paper presents an analogy between accounting and the olfactory systems.

Suggested Citation

  • Tristan Girard & Philippe Roi, 2013. "Analogy Between Accounting And The Olfactory System [Analogie Entre La Comptabilité Et Le Système Olfactif]," Post-Print hal-03189989, HAL.
    • Handle: RePEc:hal:journl:hal-03189989
    Note: View the original document on HAL open archive server: https://hal.science/hal-03189989
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