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

B. S. Yamey

Accounting History Review, 2005, vol. 15, issue 1, 77-88

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.

Keywords: Accounting history; Werner Sombart; Manichaeism; rhetoric; zero; Luca Pacioli (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (12)

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DOI: 10.1080/09585200500033089

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