بررسی باستان‌شناختی شواهد شمارش و حسابداری تپه یل (یلدا) سیستان در عصر مفرغ

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه باستان‌شناسی، دانشکدۀ هنر و معماری، دانشگاه زابل، زابل، ایران (نویسندۀ مسئول).

2 گروه باستان‌شناسی، دانشکدۀ هنر و معماری دانشگاه مازندران، مازندران، ایران.

10.22084/nb.2025.29667.2699

چکیده

در مجموعه یافته‌های فرهنگی حاصل از کاوش‌های باستان‌شناسی، اشیاء کوچک گلی و سنگی در ابعاد و اشکال مختلف یافت می‌شود که تاکنون جهت کارکرد آن‌ها نظرات مختلفی ارائه شده، که برخی از پژوهشگران معتقدند این اشیاء جهت شمارش در یک نظام حسابداری و شمارشی در دوران‌های مختلف استفاده می‌شده است. در طول دورۀ مفرغ با توجه به توسعۀ تجارت منطقه ای و فرامنطقه‌ای و وجود یک جامعۀ تخصص‌گرا نیاز زیادی به ثبت و ضبط و حسابداری وجود داشته است. سیستان نیز یکی از قطب‌های اصلی عصر مفرغ در جنوب‌شرق ایران بوده که پژوهشگران همواره به نقش کلیدی حوزۀ فرهنگی تمدن هیرمند در تعاملات فرهنگی و تجارت منطقه‌ای و فرامنطقه‌ای آن اذعان نموده‌اند. تپه یل (طالب‌خان 2) یکی از محوطه‌های اقماری و نزدیک به شهرسوخته است. تاکنون شش فصل کاوش در آن انجام شده است و طی چهار فصل نخست آن تعداد 273عدد شئ حسابداری و شمارشی کشف شد؛ که بیشترین آن‌ها طی چهارمین فصل کاوش از داخل یک پیت باستانی به‌دست آمده است. گونه‌‌شناسی و طبقه‌بندی یافته‌های مرتبط با حسابداری، بازشناسی سامانۀ حسابداری و نظام شمارشی در تپه یل و هم‌چنین شناخت جایگاه این سامانه در مراحل تطور نظام شمارشی، از اهداف اصلی این نوشتار است. طی این پژوهش اشیاء فوق به دو دستۀ اصلی تقسیم گردید که هرکدام از آن‌ها دارای زیرگونه‌های مختلفی هستند. وجود فضاهای کارگاهی، انبار و اشیاء شمارشی در این محوطه نشان می‌دهد که تپه یل یک مرکز تولیدی در عصر مفرغ بوده که صنعتگرانی به‌صورت تمام‌وقت در کارگاه‌ها به تولیدات صنعتی مشغول بوده و افرادی وظیفۀ نظارت و مدیریت را برعهده داشته‌اند. با توجه به یافته‌های فوق به‌نظر می‌رسد مردمان عصر مفرغ سیستان از یک سیستم حسابرسی نسبتاً پیچیده که از اواسط هزارۀ چهارم پیش‌ازتاریخ در مناطق وسیعی از ایران رایج بوده استفاده می‌کرده‌اند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Archeological Investigation of Counting and Accounting Evidence in Tappeh Yal (Yalda) of Sistan During the Bronze Age

نویسندگان [English]

  • Hoosein ali Kavosh 1
  • Zeynab Mahjoub 2
1 Department of Archeology, Faculty of Art and Architecture Zabol University, Zabol, Iran. (Corresponding Author).
2 Department of Archaeology, Faculty of Art and Architecture, University of Mazandaran, Babolsar, Iran
چکیده [English]

Abstract
Small objects fashioned from mud and stone in varied sizes and shapes are recurrent among cultural assemblages recovered from archaeological excavations. Various theories exist regarding the function of these objects; some researchers maintain that they were used as counting devices within the accounting and tallying systems during different periods. With the growth of regional and transregional trade in the Bronze Age and the emergence of specialist communities, recording and accounting systems became highly essential. Sistan constituted a major center of the Bronze Age in southeastern Iran; consequently, scholars have consistently emphasized the pivotal role of the cultural sphere of the Hirmand Civilization in its cultural interactions and vibrant regional and transregional trade. Tappeh Yal (Taleb Khan 2) is one of the satellite sites near Shahr e Sukhteh, where six seasons of the survey have been completed, and 273 accounting and counting objects have been discovered within the four first seasons, most of them relating to the season four. Most of these objects were uncovered in an archaeological pit that serves as the focus of the present paper. The principal objectives of this study are to typologize and classify the accounting related finds, to recognize the accounting and counting system at Tappeh Yal, and to identify this system within the developmental sequence of counting. In this research, the objects under study were divided into two main categories, each containing various subtypes. The presence of workshop spaces, a warehouse, and counting objects on this site indicate that Tappeh Yal was a manufacturing center during the Bronze Age, with some industrialists working full time in workshops to produce industrial goods, and some individuals overseeing and managing these sites. These findings indicate that a relatively complex accounting system was used during the Bronze Age, which had been common from the middle of the fourth millennium BC in many areas of Iran.
Keywords: Hirmand Civilization, Scope, Sistan, Shahr-e-Sukhteh, Tapeh Yal, Counting System, Good Counter, Accounting.
 
Introduction
The Sistan Plain, situated in southeastern Iran, has served as a fertile ground for the development of significant civilizations, influenced by factors such as its rich agricultural land, pristine natural environment, strategic location, and access to the Hirmand River. The existence of numerous prehistoric, historical, and Islamic sites attests to a vibrant cultural life that has endured for thousands of years. Among these sites, the ancient site of Shahr-e Sukhteh, a pivotal center of the Bronze Age and one of the most strategically important urban areas from the dawn of history, holds a prominent position. Additionally, one of the satellite sites, known as Tappeh Yal (Yalda), has been the subject of archaeological excavations. These excavations have yielded a diverse array of cultural artifacts, including a substantial collection of objects related to counting and accounting. These discoveries provide a valuable foundation for the examination of counting and accounting systems in the prehistoric societies of the Sistan Plain, which is the focus of this research study.
Objectives and Necessity of the Research: The aims of the research are to investigate the counting and accounting evidence recovered from archaeological excavations at Tappeh Yal. Additionally, the study classifies the counting objects retrieved during the excavations according to their typology. It also endeavors to elucidate and to theoretically analyze the accounting system mechanism employed at Tappeh Yal in particular, as well as more broadly across the wider Sistan Plain.
Research Questions: In line with the research objectives and the critical necessity of understanding the accounting systems of Bronze Age societies in southeastern Iran through the Tappeh Yal findings, the present study addresses these questions: What roles and functions did the diverse clay objects from Tappeh Yal serve? Which specific accounting and counting system was in use at the site? Moreover, by carefully comparing these findings with comparable archaeological discoveries from the Sistan Plain, what degree of socio-economic complexity is reflected by these small objects?
Research Method: This study constitutes a historical-analytical investigation carried out in two distinct stages. Stage I focused on the finds from the first four seasons of archaeological excavation at Tappeh Yal. Stage II involved the thorough examination of relevant library documents. The research sought to construct a clear, logically coherent, and systematic understanding of the accounting and counting system utilized at Tappeh Yal by integrating theoretical foundations with the excavation-derived evidence and documentary records.
 
Discussion
Tappeh Yal is a site measuring 70×50 meters, covering a total area of 3,500 square meters. It is located approximately 11 kilometers from Shahr-e Sukhteh and is considered one of the satellite sites associated with this site. Since 2010, the University of Zabol has been excavating this site for six seasons under the supervision of the first author. During the first four seasons, nine trenches were excavated to identify cultural layers and sequences and to perform horizontal excavations uncovering architectural features. The site consists of three main sections: residential areas, workshops, and storage spaces. On the western side of the site, the remains of an ancient pit were discovered, containing layers of sand and ash, along with numerous artifacts. These included accounting and management objects, spindle whorls, slings, statuettes of humans and animals, plain and decorated pottery sherds, and charcoal. A series of storage spaces were also identified in the northern front and center of the mound, near this pit. The findings clearly indicate that Tappeh Yal functioned as a residential-workshop site, a conclusion further supported by the discovery of counting and accounting materials.
To document the collection of accounting objects from the first four seasons of excavation, which numbered 273, accounting objects were classified based on their shapes and appearances. In total, this classification identified eight main types and their subtypes, which included simple and complex counting objects. These eight types included spherical, cylindrical, flat, and seal tokens, decorated pottery, miniature vessels, counting balls, and tally slabs.
 
Conclusion
The excavations at Tappeh Yal uncovered a significant assemblage of artifacts, providing a solid foundation for the study of accounting and counting systems in prehistoric societies of the Sistan Plain. These artifacts represented 273 of the 907 objects recovered during the first four excavation seasons at the site. A typological study based on these objects’ morphology and appearance resulted in the identification of eight main types and various subtypes, comprising both simple and complex counting items. According to the research, the absolute and relative chronology of Tappeh Yal places the site between 2600 and 2300 BC. The architectural remains at the site attest to the presence of warehouse bins. The presence of kilns and storage spaces at Tappeh Yal suggests that the site was one of the centers of pottery production during the Bronze Age. Furthermore, the presence of counting tools points to a specific counting and accounting system within a relatively complex society characterized by distinct social hierarchies, where certain individuals (the elite) played a role in monitoring and controlling societal activities.

کلیدواژه‌ها [English]

  • Hirmand Civilization
  • Scope
  • Sistan
  • Shahr-e-Sukhteh
  • Tapeh Yal
  • Counting System
  • Good Counter
  • Accounting
- اکبری، حسن؛ و حصاری، مرتضی، (1383). «پیدایش نگارش در ایران». مطالعات ایرانی، 3 (6): 27- 46.
- حصاری، مرتضی، (1392). شکل‌گیری و توسعه آغاز نگارش در ایران (از پیش نگارش تا آغاز ایلامی). تهران: سمت.
- سیدسجادی، سیدمنصور، (1384). نخستین شهر‌های فلات ایران. جلد اول، تهران: سمت.
- سیدسجادی، سیدمنصور، (1386). «گزارش‌های شهرسوخته 1 (کاوش در گورستان 1376 تا 1379)». سازمان میراث‌فرهنگی، صنایع‌دستی و گردشگری، تهران.
- اشمانت بسرات، دنیز، (1385). «اهمیت شناختی نماد کالا». ترجمۀ سید رسول بروجنی، باستان پژوهی، 14: 23-13.
- اشمانت بسرات، دنیز،  (1395). نگارش چگونه پدید آمد. ترجمۀ علی‌اکبر وحدتی، تهران: شاپیکان.
- علیدادی‌سلیمانی، نادر، (1395). «فصل دوم کاوش در تپه گاوکُشی دشتِ اسفندقه جیرفت، کرمان». در: گزیده‌ای از یافته‌های پژوهش‌های باستان‌شناسی ایران در سال 1394، به‌کوشش: معصومه مصلی، تهران: پژوهشگاه میراث‌فرهنگی و گردشگری: 19-24.
- کاوش، حسینعلی، (1389). «گزارش مقدماتی اولین فصل کاوش باستان‌شناسی تپه یلدا سیستان (طالب‌خان 2)». دانشگاه زابل، دانشکده هنر و معماری (منتشر نشده).
- کاوش، حسینعلی، (1391). «دشت جنوبی سیستان در عصر مفرغ». رسالۀ دکتری گروه باستان‌شناسی دانشگاه تهران (منتشر نشده).
- کاوش، حسینعلی، (1391). «گزارش مقدماتی سومین فصل کاوش باستان شناسی تپه یل سیستان(طالب‌خان 2)». دانشگاه زابل، دانشکده هنر و معماری (منتشر نشده).
- کاوش، حسینعلی، (1391). گزارش مقدماتی دومین فصل کاوش در تپه یلدا (طالبخان 2). در: مجموعه مقالات کوتاه یازدهمین گردهمایی سالانۀ باستان‌شناسی ایران به‌کوشش: عباس مقدم. تهران: پژوهشگاه میراث‌فرهنگی و گردشگری: 348.
- کاوش، حسینعلی، (1393). «سومین فصل کاوش در تپه یلدا (طالب‌خان2)، سیستان». مقاله‌های کوتاه دوازدهمین گردهم‌آیی سالانۀ باستان‌شناسی ایران، پژوهشگاه میراث‌فرهنگی و گردشگری، تهران: 361- 363.
- کاوش، حسینعلی، (1394) «گزارش مقدماتی چهارمین فصل کاوش باستان‌شناسی تپه یلدا سیستان(طالب خان2)». دانشگاه زابل، دانشکدۀ هنر و معماری (منتشر نشده).
- کاوش حسینعلی، (1395). «ششمین فصل کاوش در تپه طالب خان 1 سیستان». مجموعه مقالات کوتاه پانزدهمین گردهمایی سالانۀ باستان‌شناسی ایران، به‌کوشش: حمیده چوبک، تهران، پژوهشگاه میراث‌فرهنگی و گردشگری: 534-534.
- کاوش، حسینعلی، (1401). «گاهنگاری مطلق تپه طالب‌خان سیستان براساس آزمایش کربن ۱۴». پژوهه باستان‌سنجی، ۸ (۱): 82-67. https://doi.org/10.52547/jra.8.1.67
- کاوش، حسینعلی، (1402). «توالی گاهنگاری دشت سیستان برمبنای تاریخ‌گذاری مطلق تپه یل (یلدا)». پژوهه باستان‌سنجی، 9 (2): 40-21. https://doi.org/10.52547/jra.9.2.378
- کاوش، حسینعلی؛ شیرازی، زهره؛ و ناصری، رضا، (1399). «مطالعات گیاه باستان‌شناسی تپه طالب‌خان سیستان، جنوب‌شرق ایران (2300-2500پ.م.)». پژوهه باستان‌سنجی، 6 (1): 154-137. https://doi.org/10.29252/jra.6.1.137
- کاوش، حسینعلی؛ و اویسی‌کیخا، زهره، (1402). «مدیریت اداری در عصر مفرغ جنوب‌شرق ایران (شواهدی از تپه طالب‌خان سیستان)». پژوهش‌های باستان‌شناسی ایران، 13 (39): 88-61.
- کاوش، حسینعلی؛ میری، مهدی؛ کیخا، لیلا؛ محجوب، زینب؛ ناصری، رضا؛ «1395). «چهارمین فصل کاوش در تپه یلدا (طالبخان 2) سیستان». مجموعه مقالات کوتاه پانزدهمین گردهمایی سالانه ی باستان شناسی ایران. به‌کوشش: حمیده چوبک، تهران: پژوهشگاه میراث‌فرهنگی و گردشگری: 529-533
- مقیمی، نیلوفر، (1394). «بررسی باستان‌شناختی سامانه حسابداری در جوامع انسانی پیش‌از‌تاریخ دشت قزوین: مورد مطالعاتی تپه زاغه». مطالعات باستان‌شناسی، 7 (1): 127-146.

- Abbasnejad Seresti, R. & Sattari Galoogahi, R., (2022). “Beveled Rim Bowls of the Eastern Half of the Iranian Plateau: Examination and Analysis”. Journal of Sistan and Baluchistan Studies, 2(2): 25-34. https://doi.org/10.22034/JSBS.2022.339782.1025 (in Persian).
- Akbari, H. & Hesari, M., (2004). “The emergence of writing in Iran”. Iranian Studies, 3(6), 27–46. (In Persian).
- Azizi Kharanaghi, M. H., Jamshidi Yeganeh, S., Akbari, A., Darvish Khezri, S. & Asad Abdul Alizadeh, M., (2023). “Archaeological Surveys of Anar County, Kerman Province”. Journal of Sistan and Baluchistan Studies, 3(2): 19-38. https://doi.org/10.22034/JSBS.2023.398279.1050 (in Persian).
- Bennison-Chapman, L. E., (2019). “Reconsidering ‘Tokens’: The Neolithic Origins of Accounting or Multifunctional, Utilitarian Tools?”. Cambridge Archaeological Journal, 29(2): 233–259. https://doi.org/10.1017/S0959774318000513
- Bernbeck, R., (2004). Archaeology in Iran Puts Perceptions in Place. The Daily Star, 21 January 2004: 8.
- De Mecquenum. R., (1943). “Fouilles de Suse, 1933-1939”. MDP, 29: 3-161.
- Elahian, A., Taghavi, A. & Ataie, M., (2024). “Classification and Typology of Middle Ages Pottery in the Neyshabur Museum”. Journal of Sistan and Baluchistan Studies, 4(2): 51-64. https://doi.org/10.22034/jsbs.2024.336624.1047 (in Persian).
- Hirth, K., (1996). “Political Economy and Archaeology: Perspectives on Exchange and production”. Journal of Archaeological Research, 4 (3): 203-234. https://doi.org/10.1007/BF02228881
- Holakooei, P., Khanipour, M. & Karimy, A. H., (2025). “Ochre and other pigments from the 7th millennium BC: Evidence from painted objects excavated at Tol-e Sangi and Hormangan archaeological sites in southern Iran”. Journal of Archaeological Science: Reports, 62: 105041. https://doi.org/10.1016/j.jasrep.2025.105041
- Hole, F., (1977). Studies in the archeological history of the Deh Luran Plain: the excavation of Chagha Sefid. Museum of Anthropology, University of Michigan. https://doi.org/10.3998/mpub.11395563
- Jamshidi Yeganeh, S., Holakooei, P., Nokandeh, J., Piran, S. & Dahl, J. L., (2025). “Complexity of proto-elamite administration system: Insights from compositional data from sealings and tablets”. Journal of Archaeological Science: Reports, 61: 104973. https://doi.org/10.1016/j.jasrep.2025.104973.
- Kavosh, H., (2012). “Dasht-e Jonoubi-e Sistan Dar Asr-e Mefragh. [Southern Plain of Sistan During Bronze Age]”. PhD dissertation, Tehran University. (in Persian)
- Kavosh, H. A. & Oveisi-Keikha, Z., (2024). “Manufacturing architecture, evidence of pottery production from Graziani, Iran”. Historia I Świat, 13: 55-70. https://doi.org/10.34739/his.2024.13.04
- Kavosh, H. A., (2010). “Final Report of the First Season of the Archaeological Excavation of Graziani, Sistan”. Tehran: Iranian Centre for Archaeological Research, (Unpublished Report), (in Persian).
- Kavosh, H. A., (2012). “Southern Plain of Sistan During Bronze Age)”. PhD dissertation. Tehran: University of Tehran, (Unpublished Report), (in Persian).
- Kavosh, H. A., (2018). “Final Report of the Second Season of the Archaeological Excavation of Graziani, Sistan”. Tehran: Iranian Centre for Archaeological Research, , (Unpublished Report), (in Persian).
- Kavosh, H. A., (2019). “Final Report of the Third Season of the Archaeological Excavation of Graziani, Sistan”. Tehran: Iranian Centre for Archaeological Research, , (Unpublished Report), (in Persian).
- Kavosh, H. A., (2022). “Chronology of Tape TalebKhan based on C14”. Journal of Research on Archaeometry 8(1): 67-82. https://doi.org/10.52547/jra.8.1.67 (in Persian).
- Kavosh, H., Vidale, M. & Fazeli Nashli, H., (2019). Prehistoric Sistan 2: Tappeh Graziani, Sistan, Iran: Stratigraphy, Formation Processes and Chronology of A Suburban Site Of Shahr-I Sokhta. Roma: ISMEO
- Kavosh, H. & Oveisi-Keikha, Z., (2024). “A Study of Bronze Age Storage and Warehouse Architecture at Tappeh Graziani, Sistan, Iran”. Iranian Journal of Archaeological Studies, 14 (2): 57-66. https://doi.org/10.22111/ijas.2024.48956.1304 (in Persian).
- Keykhasaber, M., (2025). “Tracing the Roots of Plant Diseases: Archaeology, Plant Paleopathology, and the History of Plant-Pathogen Interactions”. Journal of Sistan and Baluchistan Studies, 5(1): 49-57. (in Persian).
- Khanipour, M., (2023). “Bizdan Pottery: New Evidence from the Neolithic Period at Forg, Southeast Fars, Iran”. Journal of Sistan and Baluchistan Studies, 3(1): 65-75. (in Persian).
- Khanipour, M., (2025). “An Insight into the Sassanian Pillar Ossuaries of the Bavanat River Basin, Iran”. Journal of Sistan and Baluchistan Studies, 5(1): 1-10. (in Persian).
- Khanipour, M. & Holakooei, P., (2025). “Food Production and Manufacturing Tools of the Hormangan Neolithic Society, Iran”. Lithic Technology, 1–17. https://doi.org/10.1080/01977261.2025.2451538
- Khanipour, M. & Abe, M., (2025). “From Seasonal Hunting Base to Permanent Settlement: Insights from the High-Altitude Hormangan Site”. Journal of Near Eastern Archaeology, 88 (1): 4-14. https://doi.org/10.1086/734596
- Khanipour, M., Niknami, K. & Abe, M., (2021). “Challenges of the Fars Neolithic Chronology: An Appraisal”. Radiocarbon, 63 (2): 693–712. https://doi.org/10.1017/RDC.2020.113
- Khanipour, M., Zare Kordshooli, F. & Karami, H., (2021b). “Archeological Excavations at Tol-e Sangi in Fars Province, Iran”. Persica Antiqua, 1 (1): 97-104. (in Persian).
- López Varela, S.L., Van Gijn, A. & Jacobs, L., (2002). “De-Mystifying Pottery Production In The Maya Lowlands: Detection Of Traces Of Use-Wear On Pottery Sherds Through Microscopic Analysis And Experimental Replication”. Journal of Archaeological Science, 29: 1133–47. https://doi.org/10.1006/jasc.2002.0760
- Niknami, K. A., Taheri, M. H. & Sardary, A. (2018). “Evidence for an early accounting system found at Tal-e Mash Karim, a Chalcolithic site in Iran”. Documenta Praehistorica, 45: 100-107. https://doi.org/10.4312/dp.45.8
- Oppenheim, A. L., (1959). “On an Operational Device in Mesopotamian Bureaucracy”. Journal of Near Eastern Studies, 18 (2): 121-128. https://doi.org/10.1086/371519
- Oveisi Keikha, Z. & Kavosh, H., (2021). “Evolution of patterns in architecture of Sistan, east of Iran”. Journal of Sistan and Baluchistan Studies, 1 (1): 87-93. https://doi.org/10.22034/JSBS.2021.146219 (in Persian).
- Oveisi, Z. & Kavosh, H., (2021). “Evolution of Patterns in Architecture of Sistan, East of Iran”. Journal of Sistan and Baluchistan Studies, 1(1): 87-93. (in Persian).
- Oveisi-Keikha, Z. & Kavosh, H., (2023). “The Investigation of residential architecture in the Bronze Age. Tape Yal (Yalda), Sistan and Baluchestan province, Iran”. Historia i Świat, 12: 9–30. https://doi.org/10.34739/his.2023.12.01
- Pittman, H., (1997). “The Administrative Function of Glyptic Art in Proto–Elamite Iran: A Survey of the Evidence”. Res Orientales, 10: 1–31.
- Scheil, V., (1905). Documents enecriture proto-elamite. Mission de la Delegation 6. Paris Leroux.
- Schmandet-Besserat, D., (1992). Before Writing. from counting to cuneiform. University of Texas Press, Austin.
- Schmandet-Besserat, D., (1996). How Writing Come About. University of Texas Press, Austin.
- Schmandt-Besserat, D., (1974). “The Use of Clay before Pottery in the Zagros”. Expedition, 16 (2): 11-47.
- Schmandt-Besserat, D., (1992). Before Writing. Texas: University Of Texas Press.
- Schmandt-Besserat, D., (2007). “From Tokens to Writing: The Pursuit of Abstraction”. Bulletin of the Georgian National Academy of Sciences, 175(3): 162–67.
- Schmandt-Besserat, D., (2009). “Tokens and Writing: The Cognitive Development”. Scripta, 1: 145–54.
- Tosi, M., (1983). “Excavations at Shahr-I Sokhte 1969-70ˮ. in: M. Tosi (ed.), Prehistoric Sistan, 1: 73-126.
- Wright, T. H. & Johnson, G., (1975). “Population, Exchange and Early State Formation in South-western Iran”. American Anthropology, 77: 267-289. https://doi.org/10.1525/aa.1975.77.2.02a00020