Interpreting the term broadly, I'll offer this origin myth.

It was 15,000 BC.

Zorg the caveman killed a deer one year, when the hunting was bad.

Morg, the much taller and stronger chief of his tribe saw Zorg coming back to the camp with the deer and called out for his due share as set by tribal law: one hind leg [I am vegetarian, so cut suggestions welcome from meat-eaters].

"Zorg, get my share over here pronto!"

Zorg said, "of course, I'll bring it right over."

And he did of course. As soon as he'd gotten back to his one-bedroom cave and had his wife skin and carve the deer.

An hour later, Zorg went out again, and had some amazing luck. He managed to kill ANOTHER deer, much larger. An idea struck him as he walked back to the camp. He slung the deer over his shoulder in a way that the chief could not guess its size properly, as he walked into the camp, and made sure to enter from the far side of the clearing from the camp fire, from where Morg was sitting.

He waved from a distance and said, "Good hunting today chief, I bagged another one. Another leg coming right over!"

He hurried to his cave, and when his wife was done skinning and carving the second deer, he quickly took the second hind-leg from the FIRST deer and went back to Morg.

"Here you go, Chief!"

Zorg is now now in accounting inner circles as the original creative accountant.