The Scale of Accounting: An Examination of High-Volume Numerical Records in Proto-Elamite Tablets from Susa hosted in Iran National Museum

Authors

1 Associate Professor, Department of Archaeology, Faculty of Literature and Human Science, Varamin-Pishva Branch, Islamic Azad University, Varamin, Iran (Corresponding Author).

2 Ph.D. Candidate of Prehistoric Archaeology, Department of Archaeology, Faculty of Literature and Human Science, University of Tehran, Tehran. Iran.

3 Ph.D. Candidate of Prehistoric Archaeology, Department of Archaeology, Faculty of Literature and Human Science, Science and Research Branch, Islamic Azad university, Tehran, Iran.

10.22084/nb.2025.30816.2768

Abstract

This article presents an in-depth analysis of four Proto-Elamite tablets, housed in the Iran National Museum, specifically chosen for their demonstrably high-volume numerical entries. The selection of these tablets offers a unique opportunity to investigate the scale of commodity accounting within the proto-urban center of Susa, a pivotal site in the study of early complex community. The research delves into the intricate numerical signs and systems employed by Proto-Elamite scribes to record these substantial quantities, with a particular focus on the application and interplay of the Sexagesimal (S), Decimal (D), Bisexagesimal (B and B#), and Capacity (C, C#, and C”) systems. The analysis reveals a sophisticated administrative apparatus that was not only capable of managing but also meticulously recording significant quantities of goods. These goods encompassed a wide range of resources crucial to the functioning of the proto-urban center, including various types of grains, which formed the basis of the region’s agricultural economy, the accounting of human laborers, who constituted a vital part of the workforce, and potentially rations, indicating a system of distribution and resource allocation. The presence of such high-volume data within these tablets provides invaluable insights into the economic complexity of Susa during this period. It underscores the scale of resource management, the existence of well-organized distribution networks, and the potential reach of trade connections that extended beyond the immediate vicinity of Susa. While the Proto-Elamite numerical signs exhibit a distinct visual style when compared to their Mesopotamian counterparts, reflecting a unique cultural and scribal tradition, the overarching emphasis on large-scale quantification highlights a shared concern for efficient and accurate accounting practices. This focus on meticulous record-keeping was essential for the management of surplus production, the organization of labor, and the maintenance of economic stability within the developing center. This study emphasizes the significance of undertaking a detailed analysis of the numerical data contained within these four tablets. By doing so, it becomes possible to reconstruct, at least in part, the scale of commodity counting and its profound implications for Proto-Elamite economic and administrative practices. 

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Main Subjects

References

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Archaeological Research of Iran
Volume 15, Issue 45
English Issue
2025
Pages 91-113

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