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