ANALOGY BETWEEN ACCOUNTING AND THE OLFACTORY SYSTEM

ANALOGIE ENTRE LA COMPTABILITÉ ET LE SYSTÈME OLFACTIF

Tristan Girard () and Philippe Roi
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Tristan Girard: Chercheur indépendant
Philippe Roi: Chercheur indépendant

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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.

Date: 2013
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Published in La Théorie Sensorielle. I - Les Analogies Sensorielles, 2013

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