Abstract: Using as its point of departure a Delian account from 207 BC engraved on a stele, this article gives an overview of construction accounting in ancient Greece. It presents the material aspects and the content of this document. It then explains the administrative and financial organization of the construction site. Finally, it scrutinizes the stakes surrounding the inscription of such texts on stone: the account, or rather the overview of it inscribed on the stone, is above all a discourse of justification.
