This book presents a novel methodology to study economic texts. The author investigates discrepancies in these writings by focusing on errors, mistakes, and rounding numbers. In particular, he looks at the acquisition, use, and development of practical mathematics in an ancient society: The Old Babylonian kingdom of Larsa (beginning of the second millennium BCE Southern Iraq). In so doing, coverage bridges a gap between the sciences and humanities.

Through this work, the reader will gain insight into discrepancies encountered in economic texts in general and rounding numbers in particular. They will learn a new framework to explain error as a form of economic practice. Researchers and students will also become aware of the numerical and metrological basis for calculation in these writings and how the scribes themselves conceptualized value.

“Middeke-Conlin's study greatly expands our understanding of the interplay between theoretical `school' mathematics and the actual practices of numerate scribes going about their daily business, at least in Old Babylonian Larsa. It is to be hoped that future scholars will take this careful and detailed methodology as a model for probing practices in other times and places.” (Duncan J. Melville, Mathematical Reviews, Issue (6), March, 2024)