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A Critical History of Double Entry Accounting 1150–1800

Author

Listed:
  • Alan Sangster

    (University of Aberdeen, UK)

Abstract

The English language accounting history of double entry accounting before 1800 has reached an impasse. The doors to its reawakening are fiercely guarded by combination locks powered by confirmation bias and adherence to a priori wisdom requiring vast amounts of supportive scholarship to make public the smallest contribution to what is known and understood of the first 600 years of its use. To open those doors, a foundation is needed upon which scholarship can begin anew — a framework of reference that can be used to justify the validity and relevance of scholarship and discovery in this field. That is the purpose and role of this book.

Suggested Citation

  • Alan Sangster, 2025. "A Critical History of Double Entry Accounting 1150–1800," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14382, September.
    • Handle: RePEc:wsi:wsbook:14382
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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • B11 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Preclassical (Ancient, Medieval, Mercantilist, Physiocratic)

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