Sumerian me and Babylonian table of destiny as a source of dub-sar skills

• Main Author: Mieczysław Dobija
• Format: Article
• Language: English
• Published: Rada Naukowa SKwP 2016-04-01
• Series: Zeszyty Teoretyczne Rachunkowości
• Subjects: starożytność; Me; tabliczki przeznaczenia; rachmistrze; Antiquity; tablets of destiny
• Online Access: http://ztr.skwp.pl/gicid/01.3001.0009.2849

In the third millennium BC in the Mesopotamia a civilization developed very quickly, with a wellfunctioning economy stimulated by employing a multitude of diverse specialists. The measurement of the work and wages adequate to the contribution of the employees as well as strict planning and control activities were the features of Sumerian economics. Both the phenomenon of achieving such a rapid economic progress and the method of educating specialists in many professions, including managers, scribes, dub-sar, controllers and auditors is worthy of exploration and explanation. Professionalknowledge was linked to the issue of me and these objects were the hallmark of the Sumerian culture. In this study a multi-faceted analysis leads to the conclusion that some methods of obtaining professional skills by applying me must have existed.