Alternatively, without reference to ancient texts on etymology, it has been suggested that it means "a square tablet strewn with dust", or "drawing-board covered with dust (for the use of mathematics)" (the exact shape of the Latin perhaps reflects the genitive form of the Greek word,  (abakos)).
ɔːltˈɜːnətˌɪvli, wɪðˌaʊt ɹˈɛfɹəns tʊ ˈeɪntʃənt tˈɛksts ˌɔn ˌɛɾɪmˈɑːlədʒi, ɪt hˈæzbiːn sədʒˈɛstᵻd ðˌɐɾɪt mˈiːnz "ɐ skwˈɛɹ tˈæblət stɹˈuːn wɪð dˈʌst", ɔːɹ "dɹˈɔːɪŋbˈoːɹd kˈʌvɚd wɪð dˈʌst fɚðə jˈuːs ʌv mˌæθɪmˈæɾɪks" ðɪ ɛɡzˈækt ʃˈeɪp ʌvðə lˈætɪn pɚhˈæps ɹᵻflˈɛkts ðə dʒˈɛnᵻtˌɪv fˈɔːɹm ʌvðə ɡɹˈiːk wˈɜːd,  ɐbˈɑːkoʊz.