Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods

Document Type : Research Paper


1 Prof., Dep. of Accounting, University of Shiraz, Iran

2 M.Sc. Student, Dep. of Accounting, University of Shiraz, Iran


The purpose of the present research is to investigate the
history of accounting by using inscriptions of perspolis. 65
inscriptions accounting tablets from 2087 inscriptions published by
Richard Hallok (1969), 1 tablet, from 150 inscriptions published by
Abdolmajid Arfaee (1387) were utilized. The tablets are related to
years thirteenth (509 BC) to twenty eight of Darious era (493 and 494
BC). PF tablets which have the accounting context, whit Ilami
linguistic approach, have been analyzed from the equality aspect of
accounts and, then, they have been compared with titles of accounts in
modern accounting. The research method is based upon an archive
study and historical investigations about qualitative researches with
exploratory-inductive application. The accounting equation of
Persepolis was discovered by investigating accounting inscription. The
Persepolis equation has been perhaps the establisher of the fundamental
equation accounting of those times in 2000 years before Lucia Pacioli.
Also, more than 13 titles of account, such as ledger and subsidiary
were found. The accounting form accounting report of that time has
been uniform and the same in each year. The oldest Iranian accountant
is "Irkamka" according to the documents of PF 1997 inscription.