ON THE FORMAT AND LAYOUT OF ATHENIAN BUILDING ACCOUNTS (AGAIN)

Athenian building accounts inscribed on stone underwent a gradual evolution in classical Athens. The first preserved specimens, dating to the third quarter of the fifth century BCE, adopted a “list-like format,” with receipt and expenditure entries with their relevant monetary figures organized in multiple columns. In the last quarter of the same century, by contrast, they began to accommodate many more details, attaining a decidedly “narrative format” at the expense of the user-friendly layout chosen previously. This evolution, rather than being interpreted in light of the dichotomy between the symbolic and functional purpose of inscribed documents, should be attributed to a change in the ways in which the city chose to celebrate its building achievements. Whereas “list-like” accounts emphasized the financial means the city had deployed to realize its building projects, “narrative” accounts focused on describing how a building project was carried out, pointing less to the financial aspects and more to the deployment of the human and technical resources necessary to realize it. As regards the columnar format that features prominently in building accounts, at first glance it seems to recall the uses of writing on non-stone media. However, one should not assume a direct derivation of inscribed accounts from contemporary accounting documents written on perishable materials. In fact, the two-sub-column format with numerals on the left that characterizes earlier building accounts was originally and expressly designed for inscribing on stone financial documents in which monetary figures were to occupy a prominent position. Notably, even later “narrative” accounts, in which entries proceed in a continuous-line format with numerals embedded in the text, did not abandon the columnar format, which remained a layout feature inextricably linked to this type of epigraphic document.