In defense of a non-newtonian economic analysis

Diana Filip () and Cyrille Piatecki ()
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Diana Filip: LEO - Laboratoire d'Économie d'Orleans [UMR7322] - UO - Université d'Orléans - UT - Université de Tours - CNRS - Centre National de la Recherche Scientifique, UBB - Babes-Bolyai University [Cluj-Napoca]
Cyrille Piatecki: LEO - Laboratoire d'Économie d'Orleans [UMR7322] - UO - Université d'Orléans - UT - Université de Tours - CNRS - Centre National de la Recherche Scientifique

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Abstract: The double-entry bookkeeping promoted by Luca Pacioli in the fifteenth century could be considered a strong argument in behalf of the multiplicative calculus which can be developed from the Grossman and Katz non-newtonian calculus concept. In order to emphasize this statement we present a brief history of the accountancy in its early time and we make the point of Ellerman's research concerning the double-entry bookkeeping.

Keywords: Double-entry book keeping; non-newtonian analysis; Comptabilité en partie double; analyse non-newtonienne (search for similar items in EconPapers)
Date: 2014-02-03
New Economics Papers: this item is included in nep-hme and nep-hpe
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