When I think about the origins of accounting, I am always struck by how far back it goes - over 10,000 years ago. In Mesopotamia, around 8000 BC, people began using clay tokens to count goods such as livestock, grain, and oil. These tokens were the earliest records of human trade and commerce, long before written language even existed.
I find it fascinating that these simple objects were so effective. They allowed early communities to organise trade, track resources, and plan for the future. Even in their most primitive form, they show how human beings have always needed to measure and manage their resources.
Over time, these clay tokens evolved into impressed symbols on clay tablets, which I see as the first steps toward formal accounting systems. Reflecting on this, I realise that accounting has always been about turning information into insight and order, whether it’s clay tokens or modern digital ledgers.
Thinking about Mesopotamia makes me appreciate the practical roots of the profession. From those humble beginnings to the sophisticated systems we use today, the goal has remained the same: to keep society organised, transparent, and accountable.
