45-72

• Mavridis, Dimitrios

The aim of the present paper is to disclose a forgotten “intellectual” part of the history of economic thought and accounting praxis which has taken place in the Hellenic Bronze Age (HBA) Economy. It came to us via the many discovered palatial administrative inscriptions on the so called “Linear B” tablets. Using as basis the huge amount of the palatial administrative inscriptions of the Linear B tablets, the present paper first tries to “drain out” the intellectual capital ingredients of the society behind those tablets, but also to reconstruct the hierarchical (strategic, tactical, executional) and intellectual (human, structural and relational capital) structures of the related palatial / state organization. The provided information is analyzed under accounting / measurement, demographic, topographic / toponymic, chronographic and etymologic aspects. The most exciting points and its many facets are the well organized socio-economic administrative palatial aspects, which allow us to catch the intellectual capability of the HBA society in order to solve problems concerning daily (mechanisms of allocation, distribution and collection in form of services, dues, taxes and others) issues but also to master exceptional issues like warfare, distant trade and an extended Mediterranean thallasocracy (seaborne empire). This system was served and supported not only by the palatial / royal elite but also by an excellent “guild” of scribes (palatial human capital) which used a standardized accounting and measurement system. It let us further conclude on a HBA society with a best organized centralistic royal outline, but based on a decentralized system of hierarchical functions, places (palaces or megarons) and outposts for local and distant trade (structural capital). It offers further the basis for an intellectual-etymologic research of the today’s used economic terminology which functions as an “etymo-intellectual” based value adding intertemporal linguistic vessel or carrier system (“etymollectual capital”).

• Economics and Business

• Economics

Linear B, Accounting, Palace Administration, Intellectual Capital

JEL classification: N 010, This present work is an improved version of a presented paper with title “Disclosed Intellectual Capital Aspects in Creto-Mycenean Palatial Linear B Clay Tablets”, 1st ICOAE 2008 – International Conference On Applied Economics 2008, TEI Western Macedonia, Kastoria Campus, Kastoria, Greece, 15 -17 May, 2008