In 5000 bc, the practiced the management function of controlling by keeping records of tax receipts, real estate holdings, and lists of farm animals.

It is the Sumerians. Religion was imperative to the Sumerians. They, as most societies from old history, were polytheistic, having faith in and revering a few divine beings on the double. They trusted that the divine beings controlled everything and that keeping them cheerful was of most extreme significance.