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...
The paper investigates the Bonsignori accounts that are in the archives of the University of Kansas, Spencer Research Library. The file contains 133 documents and bound books relating to the affairs of the Filippo Bonsignori family between 1455 and...