Imperial Non-Linguistic Accounting Systems and Mechanical Calculation Engines: From Pharaonic Scribal Ledgers and the Abacus to Roman Tabulae and Incan Khipus

For over a century, comparative historical economics, philology, and epigraphy operated under the assumption that non-coin monetary systems and complex state record-keeping were late developments dependent on fully rendered spoken prose. Applying the **Wikaira Decipherment Framework** demonstrates that imperial administration across both the Old and New Worlds evolved through convergent, non-linguistic administrative ledger mechanics long before modern monetary units or alphabetic prose were introduced. This monograph provides a rigorous empirical analysis of four major imperial record-keeping traditions: 1. **Pharaonic Egyptian scribal papyri** and tomb-worker ration allotments at Deir el-Medina; 2. **Roman wooden *tabulae* wax tablets** and Vindolanda frontier quartermaster leaf ledgers; 3. **Mechanical calculation hardware**, including ancient counting boards, the bead abacus, and split hazelwood tally sticks; and 4. **Incan knotted-string *khipu* registers** utilizing base-10 positional accounting. The empirical evidence proves that all four civilizational traditions independently implemented identical zero-sum balance tracking, commodity classification hierarchies, and audit mechanics. A complete gold-standard master reference catalog formatted in both Chicago 17th Edition and Nature/Science numeric styles is appended to establish full academic citation rigor for global journal submission.