The Role of the Double-Entry Bookkeeping in the Emergence of Capitalism
AbstractThe 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.
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Bibliographic InfoArticle provided by N.P. Redaktsiya zhurnala "Voprosy Economiki" in its journal Voprosy Economiki.
Volume (Year): 5 (2012)
Issue (Month): ()
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Web page: http://www.vopreco.ru/eng/year.html
capital; profit; capitalis; "the spirit of capitalism"; bookkeeping; Sombart.;
Find related papers by JEL classification:
- N23 - Economic History - - Financial Markets and Institutions - - - Europe: Pre-1913
- N83 - Economic History - - Micro-Business History - - - Europe: Pre-1913
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