USE OF KNOTTED STRING ACCOUNTING RECORDS IN OLD HAWAII AND ANCIENT CHINA

Citation
E. Jacobsen, Lyle, USE OF KNOTTED STRING ACCOUNTING RECORDS IN OLD HAWAII AND ANCIENT CHINA, Accounting historians journal , 10(2), 1983, pp. 53-61
ISSN journal
01484184
Volume
10
Issue
2
Year of publication
1983
Pages
53 - 61
Database
ACNP
SICI code
Abstract
The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies concentrating on the quipu as an accounting device rather than as an element in the evolution of the writing process might provide valuable contributions to the solution of the mystery surrounding this artifact. Insight into the development of mankind in the Pacific may be gained by understanding the use of the quipu in the East and West, and in Hawaii.the "meeting place" of the Pacific.