Eleanor Robson tells us that **practically all (97%) of written documents from southern Iraq 4000 years ago were accounts**. Thus the twin births of writing and of mathematics both came about together due (largely) to accounting. Was this just a reflection of the bureaucratic nature of early Mesopotamian civilization, or is accounting the only possible stimulus for these crucial advances?

### The Ancient Roots of Modern Mathematics

This blog accompanies the short documentary film "Plimpton 322: The Ancient Roots of Modern Mathematics” and will host a discussion of issues arising from the film. It’s for Professor Laurence Kirby’s students at Baruch College, and anyone else interested.-
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