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The historical significance of double-entry bookkeeping: Some non-Sombartian claims

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  • B. S. Yamey

Abstract

Werner Sombart's views on the connection between double-entry bookkeeping and the rise of capitalism are well known and have been influential. In recent decades other views - independent of Sombart's - claiming historical significance for double entry have also been published. Three of these disparate claims are considered in this article: the connection between double entry and Manichaeism; the influence of the rhetoric of double entry; and double entry and the recognition in Western Europe of zero as a number.

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  • B. S. Yamey, 2005. "The historical significance of double-entry bookkeeping: Some non-Sombartian claims," Accounting History Review, Taylor & Francis Journals, vol. 15(1), pages 77-88.
    • Handle: RePEc:taf:acbsfi:v:15:y:2005:i:1:p:77-88
    DOI: 10.1080/09585200500033089
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    References listed on IDEAS

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    1. Thompson, Grahame, 1991. "Is accounting rhetorical? Methodology, Luca Pacioli and printing," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 572-599.
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    Cited by:

    1. Hoskin, Keith & Macve, Richard, 2012. "Contesting the indigenous development of “Chinese double-entry bookkeeping” and its significance in China’s economic institutions and business organization before c.1850," LSE Research Online Documents on Economics 42583, London School of Economics and Political Science, LSE Library.
    2. Samuel JUBÉ, 2020. "Labour and international accounting standards: A question of social justice," International Labour Review, International Labour Organization, vol. 159(1), pages 95-115, March.
    3. Nadia Matringe, 2016. "Ratio Pecuniam Parit Accounting and the making of financial markets in the Early Modern Age," Working Papers hal-01358129, HAL.
    4. Macve, Richard, 2021. "In memory of Basil Selig Yamey 1919-2020," LSE Research Online Documents on Economics 108631, London School of Economics and Political Science, LSE Library.
    5. S. Mc_W Cheryl & Yannick Lemarchand, 2010. "Accounting as story telling," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(1), pages 14-54, January.
    6. Gustavo Alberto Ruiz Rojas, 2016. "Retórica y contabilidad: de la crítica retórica a la retórica crítica," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 25(1), pages 243-270, December.
    7. Edwards, John Richard & Dean, Graeme & Clarke, Frank, 2009. "Merchants' accounts, performance assessment and decision making in mercantilist Britain," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 551-570, July.
    8. Malcolm Anderson, 2006. "Accounting History Publications 2005," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 457-462.
    9. Basu, Sudipta & Kirk, Marcus & Waymire, Greg, 2009. "Memory, transaction records, and The Wealth of Nations," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 895-917, November.
    10. Warwick Funnell & Jeffrey Robertson, 2011. "Capitalist accounting in sixteenth century Holland," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(5), pages 560-586, June.
    11. Mikhail Kuter & Marina Gurskaya & Ripsime Bagdasaryan, 2019. "The correction of double entry bookkeeping errors in the late 14th century," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-30.

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