No. Accounting books are a modern thing. The word ספר is Biblical. It probably came from scribes who were copying the Tora, they had to count every letter, to make sure it was perfectly copied. So, basically סופר is both an author (scribe) and a counter (person).
According to Wiktionary, the first Hebrew word of this root is ספר /sefer/, borrowed from Akkadian (different vowels) where it meant "a written message", "letter" if you will. From there it was used in making lists, hence counting etc.