THE IMPACT OF ACCOUNTING ON THE DEVELOPMENT OF WRITING AND NUMBERING AND THE CORRELATION TO PIAGET’S EXPERIMENTS

Sidney J. Baxendale; Archie W. Faircloth

doi:10.1016/S1041-7060(04)10002-3

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Advances in Public Interest Accounting

ISSN: 1041-7060
Series editor(s): Professor Cheryl Lehman

Subject Area: Accounting and Finance

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THE IMPACT OF ACCOUNTING ON THE DEVELOPMENT OF WRITING AND NUMBERING AND THE CORRELATION TO PIAGET’S EXPERIMENTS

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Title:	THE IMPACT OF ACCOUNTING ON THE DEVELOPMENT OF WRITING AND NUMBERING AND THE CORRELATION TO PIAGET’S EXPERIMENTS
Author(s):	Sidney J. Baxendale, Archie W. Faircloth
Volume:	10 Editor(s): Cheryl R. Lehman, Tony Tinker, Barbara Merino, and Marilyn Neimark ISBN: 978-0-76231-154-5 eISBN: 978-1-84950-307-5
Citation:	Sidney J. Baxendale, Archie W. Faircloth (2004), THE IMPACT OF ACCOUNTING ON THE DEVELOPMENT OF WRITING AND NUMBERING AND THE CORRELATION TO PIAGET’S EXPERIMENTS, in Cheryl R. Lehman, Tony Tinker, Barbara Merino, and Marilyn Neimark (ed.) Re-Inventing Realities (Advances in Public Interest Accounting, Volume 10), Emerald Group Publishing Limited, pp.31-48
DOI:	10.1016/S1041-7060(04)10002-3 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Article type:	Chapter Item
Abstract:	Over ten thousand years ago the needs of society to be able to account for economic transactions led to the development of accounting tokens made of clay. In a world in which writing and numbering had not emerged, the attributes of the economic transactions had to be represented by shape and size, as well as incised markings. Changes in the accounting system coincided with changes in the social structure and economic advancement. These tokens were the genesis of writing and numbering. The use of pictographs led to a large variety of signs; finally, when the signs assumed a sound value in addition to the commodity, writing and speech were united. The tokens also provided the necessary seriation and one-one correspondence necessary to develop counting as well as higher cognitive structures. This article compares the archeological evidence regarding the development of the tokens to the theories and experiments of Piaget, concerning the development of numbering and cognitive structures.