Cracking the code of Indus Script. Use of hieroglyph-multiplexes to signify Meluhha metal catalogues
http://bharatkalyan97.blogspot.com/2015/10/cracking-code-of-indus-script-use-of.html
Thanks J, the Sumerian cuneiform system (which was probably used and understood by the Harappans, or their successors, but AFAIK hasn’t been found in the digs there) grew out of the need for recordkeeping, especially as regards production of food, property lines, and water rights. An author I used to know online (this goes back to the days of The Globe) recounted work by an historian and accountant who found that the Sumerians switched accounting methods not long after their earliest surviving records.