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)

Publisher: Routledge, part of the Taylor & Francis Group

Buy & download fulltext article:


Price: $54.28 plus tax (Refund Policy)


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.

Keywords: Accounting history; Luca Pacioli; Manichaeism; Werner Sombart; rhetoric; zero

Document Type: Research Article


Affiliations: London School of Economics and Political Science London

Publication date: March 1, 2005

More about this publication?
Related content


Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content

Text size:

A | A | A | A
Share this item with others: These icons link to social bookmarking sites where readers can share and discover new web pages. print icon Print this page