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

Author

Listed:
  • K. TSYGANKOV.

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.

Suggested Citation

  • K. Tsygankov., 2012. "The Role of the Double-Entry Bookkeeping in the Emergence of Capitalism," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 5.
  • Handle: RePEc:nos:voprec:2012-05-10
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    More about this item

    Keywords

    capital; profit; capitalis; the spirit of capitalism; bookkeeping; Sombart.;

    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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