Numerals -- History;Accounting -- History;Bookkeeping -- History
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several...
Iranian village accounting, which we studied by translating and analyzing the records of a trading house in the early twentieth century, was relatively unaffected by Western contact. The records were kept on a slightly modified cash basis,...
Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry...
Accounting -- Japan -- History
Bookkeeping -- Japan -- History
Double-entry bookkeeping is believed to have originated in mediveal Italy and, as it developed, writers on the subject such as Luca Pacioli helped spread the system to the rest of Europe in the paths of Italian trade. In those countries there were...
