The historical significance of double-entry bookkeeping: Some non-Sombartian claims
Author: Yamey, B.S.
Source: Accounting, Business & Financial History, Volume 15, Number 1, March 2005 , pp. 77-88(12)
Abstract:Werner Sombart's views on the connection between double-entry bookkeeping and the rise of capitalism are well known and have been influential. In recent decades other views - independent of Sombart's - claiming historical significance for double entry have also been published. Three of these disparate claims are considered in this article: the connection between double entry and Manichaeism; the influence of the rhetoric of double entry; and double entry and the recognition in Western Europe of zero as a number.
Document Type: Research Article
Affiliations: London School of Economics and Political Science London
Publication date: March 1, 2005