A Critical History of Double Entry Accounting 1150–1800

Alan Sangster
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Alan Sangster: University of Aberdeen, UK

in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.

Abstract: The English language accounting history of double entry accounting before 1800 has reached an impasse. The doors to its reawakening are fiercely guarded by combination locks powered by confirmation bias and adherence to a priori wisdom requiring vast amounts of supportive scholarship to make public the smallest contribution to what is known and understood of the first 600 years of its use. To open those doors, a foundation is needed upon which scholarship can begin anew — a framework of reference that can be used to justify the validity and relevance of scholarship and discovery in this field. That is the purpose and role of this book.

Keywords: Double Entry Accounting; Double Entry Bookkeeping; Historical Method; Context; Function; Critical History; Antiquarian History; Accounting History; Antiquarian Accounting History; Luca Pacioli; Fabio Besta; Business History; History of Banking; Financial Markets History; Business Technology; Business Technologies; Commercial Network History; Anachronistic History; Anachronistic Definitions; Form; Procedure; Presentist History; Whig History; Teleological Methodology; Medieval; Early Modern; Pre-1800; Emergence of Double Entry; Diffusion of Double Entry; Credit-based Economies; Moneys of Account; Bills of Exchange; Social Economics; Credit Theory of Money; Confirmation Bias; Addressing Presentism; Addressing Anachronistic History; Addressing Anachronistic Definitions; Theorising Double Entry (search for similar items in EconPapers)
JEL-codes: B11 M41 M49 (search for similar items in EconPapers)
Date: 2025
ISBN: 9789819815807
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