Accounting and redistribution: The palace and mortuary cult in the Middle Kingdom, ancient Egypt

Accounting Historians Journal, The,  Jun 2002  by Ezzamel, Mahmoud

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Conversion of Inputs into Outputs: In order to monitor the conversion of inputs into outputs, the scribes developed fairly elaborate input-output matrices which involved two types of accounting calculus, both expressed in physical measurements: (i) measures of physical equivalence, and (ii) measures reflecting lack of quality. The first type of measure established unit equivalence between different types of goods and outputs, as for example between barley and emmer, or between different types of birds (see Figure 3), or between bread loaves of different sizes.

By using these equivalent units as common denominators, it was possible to establish value equivalence across different products and for items of differing qualities. The best known example of this is the psw which reflected the number of loaves of bread or jugs of beer expected to be made from a given quantity of grain after allowing for `natural loss' in baking/brewing [see Ezzamel, 1997]. Again, this measure made possible the aggregation of products of differing levels of quality.

ACCOUNTING FOR THE OUTFLOW OF COMMODITIES

The most simple model of redistribution would involve, first the accumulation of commodities centrally and, secondly their subsequent redistribution to various sectors of society. The redistributive system developed in ancient Egypt was somewhat different from this, in the sense that only part of the harvest (in the form of tax or rent) was collected by the central administration. The precise tax or rent system used had direct ramifications for the various sectors of Egyptian society. Further, when the harvest was adversely affected by exogenous factors, such as Nile inundation or drought, adjustments were made by the central administration through tax reduction/exemption and/or distribution of commodities from the state granaries. This section focuses specifically on situations involving an outflow of commodities from the central administration to the subjects of the state. The pattern of such activities could be quite complex, and, as I argue below, accounting played a major role in making these activities possible. Redistributive activities of the kind described here were based on carefully determined rations and ratios that were deemed appropriate for state employees and direct redistribution to the Palace dependants (such as members of the Royal family, their immediate staff, etc.).

The Summary Accounts: One of the most remarkable documents to survive from the late Middle Kingdom is Papyrus Bulaq 18 [Spalinger, 1985a, 1986; Quirke, 1990], which dates to the early part of Dynasty Thirteen. The Papyrus contains daily summary accounts of a Royal visit to Thebes on the occasion of initiating or completing monuments in connection with the cult of Montu at Medamud [see Quirke, 1990, p. 22]. The Pharaoh was accompanied by his family and immediate dependants, the Vizier, high officials and courtiers of various standing who belonged to the four main administrative functions of the Middle kingdom: the Vizierate, the Treasury, the Priesthood, and the Military. This hierarchy of the social rankings of these officials was reflected in the rations delivered.