Memory, transaction records, and the wealth of nations

Accounting, Organizations and Society • Vol/Iss. 34 • Published In • Pages: 895-917 •
By Basu, Sudipta, Kirk, Marcus, Waymire, Greg

Hypothesis

Controlling on agriculture, climate, and region, recordkeeping will be associated with increased impersonal exchange and specialization in division of labor (902-903)

Note

Variables for divison of labor factor analysis: agriculture, intensity of cultivation

Test

Test NameSupportSignificanceCoefficientTail
OLS modelUNKNOWNUNKNOWNUNKNOWNOne-tailed