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T he Accounting Historians Notebook, October 2003 23 A radical school of modem femi-nism exists which believes in the existence of a time in prehistory, before the “male take-over,” when society was universally matriarchal, and women enjoyed a more central role in society than men. The idea of an ancient matriarchy first gained ground in the 19th century amongst evolutionary theorists, such as Engels. He linked the op-pression of women to the rise of the state, which . he said had resulted in the separation of private and public domains, the activities of women being relegated to the private ser-vice of their husbands (Leacock, 1978, p. 255; Siverblatt, 1991, pp. 141, 144-146). Another theory is that matriarchal society was swept aside during the Neolithic by patri-archal, hierarchical invaders from northern Europe (Stone, 1976, p. 20; Tringham, 1991, pp. 96-97; Grindell, 1993, pp. 124-125). Sup-porters of the matriarchal thesis maintain that mathematics, count-ing and calculation were originally female preserves that were linked to fertility through the menstrual cycle and the motions of the moon. They argue that “math” is derived from the Sanskrit “matra” or the Greek “meter,” both of which mean “mother” and “measurement.” Therefore, mathematics literally means “mother wisdom,” and an-cient peoples regarded it as one of the particular gifts of the mother-goddess to her daughters (Walker, 1983, pp. 684-5). The paper seeks to explore this claim, that in the beginning counting and calculation were the preserves of women. The significance of counting and calculation runs deep. According to Walker (1983, p. ix), the most fun-damental right that was denied to women by patriarchy was the right to control their own motherhood. Before the male “take-over” women were in control of reproduction, and tracking the menstrual cycle through the lunar phases played a vital part (ibid., pp. 645, 670). Two explanations have been advanced why these charts were significant in an age before the advent of mo-nogamous marriage when “every child’s maternity was certain, but its paternity debatable and irrele-vant” (Graves, 1958, p. 387). First, as is still the case in some cultures today, people in ancient pre-agricultural societies, unable to ob-serve the behaviour of domesticated animals, did not appreciate the link between sex and reproduction, be-lieving instead menstruation to be the one significant factor (Stone, 1976, pp. 11-12; Thompson, 1981, p. 127; Walker 1983, p. 680). FEMININE CONTEXT OF PREHISTORIC NOTATION SYSTEMS by David Oldroyd Newcastle University