There is reasonably strong evidence that writing actually evolved out of accounting. These early agricultural city-states needed to track the seasonal collection of harvests from the farmers, and continual distribution of food back to everyone.
What started as a ad-hoc system of tellies, eventually evolved into a fully-fledged writing system. And once the accountants had a functioning writing system, it would have been obviously useful, and moved into other parts of society. Tax records, laws, contracts, long-distance messages, recording history.
Art was probably one of the last places in society actually take advantage of this new writing technology.
Hunter-gatherer societies didn't develop writing because they didn't need accountants.
Or... we've found the most evidence of writing connected to an activity that would have naturally made the most effort to ensure it's preservation.
Thing is, we have plenty of evidence of writing connected to other activities from later periods.
As for the effort, the most would be expanded on preserving monumental projects glorifying the rulers etc. But, again, in the historical record, this shows up later than accounting records.