Accounting records dating back more than 7,000 years have been found in Mesopotamia and documents from ancient Mesopotamia show lists of expenditures, and goods received and traded. The development of accounting, along with that of money and numbers, may be related to the taxation and trading activities of temples. (Wikipedia)
Accounting was widely used before people actually used physical money.
The Greek started to mint coin mainly to pay the wages of the soldiers that were fighting abroad. This way the coin and its acceptance as money spread out quickly.
The tetradrachm (Greek: τετράδραχμον, tetrádrakhmon) was an Ancient Greek silver coin equivalent to four drachmae.
The tetradrachm's use as a currency was soon adopted by many other city-states of the ancient Greece, Asia Minor, Magna Grecia and other Greek colonial cities throughout the Mediterranean Sea. With the armies of Alexander the Great it spread to other Greek-influenced areas of Asia. Tetradrachms were common as trade coins. (Wikipedia)
I know, this part of my text was not very scientific. If you like it, I'll elaborate more on that. It's just an useful background for the following article that I found on medium.com.
Bitcoin: an Accounting Revolution
Bitcoin is an accounting revolution. This accounting revolution enables a monetary revolution. Another way to look at this is:
Accounting Revolution = Technological
Monetary Revolution = Social
Disruptive technologies spark social movements. If they didn’t spark social movements, then they would (by definition) not be disruptive. Facebook, YouTube, and Airbnb are all technologies that changed the way we understood and interact with friends, content creation, and travel, respectively. Bitcoin is no different in this regard, as it is an accounting technology that is in the process of transforming our understanding +usage of money.
Source: https://medium.com/@permabullnino/bitcoin-an-accounting-revolution-40efcb903d7b