Toms, S (2016) Double entry and the rise of capitalism: keeping a sense of proportion? Accounting History Review, 26 (1). pp. 25-31. ISSN 2155-2851
Abstract
The paper addresses the debate raised by the reinterpretation of Dean, Clarke, and Capalbo (2016) of the origins of double-entry bookkeeping (DEB) and its implications. It offers a critique based on three aspects: the role of value, the relationship between DEB and algebra, and the historical sequencing of the adoption of DEB, the rise of capitalism and the ‘capitalist mentality’, industrialisation and the Global Financial Crisis. It reinterprets each aspect and concludes on the implications for teaching, stressing the importance of all aspects of asset valuation.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2016, Taylor & Francis. This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting History Review on 19 Feb 2016, available online: http://www.tandfonline.com/10.1080/21552851.2015.1129084 |
Keywords: | Double-entry bookkeeping, rise of capitalism, Global Financial Crisis, Pacioli |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds) |
Depositing User: | Symplectic Publications |
Date Deposited: | 24 May 2016 13:03 |
Last Modified: | 21 Aug 2017 09:20 |
Published Version: | http://dx.doi.org/10.1080/21552851.2015.1129084 |
Status: | Published |
Publisher: | Taylor and Francis |
Identification Number: | 10.1080/21552851.2015.1129084 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:99653 |