Purpose: The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences, syntactic and semantic, from subsequent speech-following (glottographic) writing forms. The authors consider how...

The world is changing often due to humans, as David Attenborough’s speech at COP26 in 2021 made clear. It is also clear that the sound of this changing world is getting further attention such as the soundscape of logging (Burivalova et al. 2021) and how natural life sounds (Bakker, 2022) or...