In Sumerian and Akkadian the same word is used both for ‘priest’ and ‘accountant’.
Is this true?
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Accountant = Kushim
A standard google search throws up no definitive answer, though the word "Kushim" may refer to a generic title of an officeholder, according to "The Administrative Activities of Kushim, Citation 6", Though it may also refer to an individual.
Kushim is the earliest known example of a named person in writing. The name "Kushim" is found on the Kushim Tablet, a Uruk Period (c. 3400–3000 BC) clay tablet used to record transactions of barley. It is uncertain if the name refers to an individual, a generic title of an officeholder, or an institution.
Dingir, enu, entu Dingir, Assyrian, Wikipedia
Now, according to Citation 4 from Dingir, Margaret Whitney Green, with a PhD dissertation at University of Chicago says that there were various words which could describe a priest. Such as DINGIR, enu and entu.
According to one interpretation, DINGIR could also refer to a priest or priestess although there are other Akkadian words ēnu and ēntu that are also translated priest and priestess. For example, nin-dingir (lady divine) meant a priestess who received foodstuffs at the temple of Enki in the city of Eridu.
In Sumerian and Akkadian, is the same word used for both ‘priest’ and ‘accountant’? So, whilst there is no definitive known word to describe accountant, there "is" plenty evidence that they did indeed have accountants in those days, and there is absolutely nothing available anywhere to suggest that the word descriptions were the same for both, nor even similar. Nowhere have the words Dingir, enu or entu been found to be connected to accounting. But until it can be said for certain what the word for accountant was, then it is hard to say 100% for sure.
Based on a quick google search, I think the word Norberg had in mind was sabra... but there's probably some confusion as to its time framing as only some lulu.com (self-published) books attribute this word to Summerian & Akkadian. (The confusion being with a later Semitic word.)
The more proper (academic) sources on Akkadian give different words for both notions. The most generic word for priest in Sumerian was apparently susbu. But then, they had a lot of words for priests, depending on their role, e.g. galaturru meant "junior lamentation-priest", isibgallu meant "purification priest", sangu meant "temple manager" etc.
As for accountant in Summerian that was apparently sassukku(m) and there's no indication this also meant a priest in general, although sassukkatu apparently did mean "female accountant of the underworld", which was some kind of goddess.
Ref for the last two paras: Black, George, Postgate & Breckwoldt, A Concise Dictionary of Akkadian, Harrassowitz Verlag, 2000.