[grzm]

This sounds interesting, but I'm skeptical. 12, 60, and 360 have nice mathematical properties independent of human morphology. Do you have references to cite this?

[scottmf]

The articles I've read all seem to cite print books. The Wiki articles on finger counting, and duodecimal list some:

https://en.m.wikipedia.org/wiki/Duodecimal

[grzm]

Thanks for the reference! Not convinced that this is the sole reason, but it is interesting nonetheless.