THE ROLE OF NEGATIVE NUMBERS IN THE DEVELOPMENT OF DOUBLE ENTRY BOOKKEEPING - A COMMENT

Me Scorgie

Journal of Accounting Research, 1989, vol. 27, issue 2, 316-318

Keywords: Accounting History; Double-entry Bookkeeping; Negative numbers (search for similar items in EconPapers)
JEL-codes: M40 M41 N83 (search for similar items in EconPapers)
Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:27:y:1989:i:2:p:316-318

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DOI: 10.2307/2491239

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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