The Role of the Double-Entry Bookkeeping in the Emergence of Capitalism

K. Tsygankov

Voprosy Ekonomiki, 2012, issue 5

Abstract: The article describes the differences between the early capitalism and pre-capitalist modes of production. It also considers the thesis advanced by W. Sombart on the double-entry bookkeeping as a necessary prerequisite of the emergence of capitalism. The author suggests the definition of capitalism as a management system aimed at maximizing capital. He also develops a hypothesis that the double-entry bookkeeping and capitalism originated in the Roman Empire and were just resuscitated in the Middle-Ages Italy.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:nos:voprec:y:2012:id:805

DOI: 10.32609/0042-8736-2012-5-101-115

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