If you are experiencing problems downloading PDF or HTML fulltext, our helpdesk recommend clearing your browser cache and trying again. If you need help in clearing your cache, please click here . Still need help? Email help@ingentaconnect.com

The historical significance of double-entry bookkeeping: Some non-Sombartian claims

$54.78 plus tax (Refund Policy)

Buy Article:


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

DOI: http://dx.doi.org/10.1080/09585200500033089

Affiliations: London School of Economics and Political Science London

Publication date: March 1, 2005

More about this publication?
Related content

Share Content

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
Cookie Policy
ingentaconnect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more