Traditionally history is said to start where we have written records, the time before the being relegated to anthropology and archeology. But they say that the scope of economic history is larger because we have accounting records before we have written records. Before we had any clay tablets telling legends and recording the events of kings, we have the exchange rate between fish and barley, records of indebtedness,…
I don't agree. A vizier [1] is very related to an accountant. For example: Joseph (book of Genesis) became a vizier and had to account for the supplies in storehouses. Maybe he didn't do the accounting himself, but I'm sure they had a way to write down what was in stock and what not. They also traded with surrounding countries that were out of stock, so I'm sure this was bigger than the work of a small businessman.