Some readers might have interpreted Zaid  as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid's paper into the context of prior literature and points out that no evidence is offered in that literature or by Zaid to dispute an Italian origin for double entry. Nevertheless, there are clear influences from the Muslim world on some antecedents to Western accounting developments and on some features of pre-double-entry accounting in the West.
"Were Islamic records precursors to accounting books based on the Italian method? A comment,"
Accounting Historians Journal: Vol. 28
, Article 8.
Available at: https://egrove.olemiss.edu/aah_journal/vol28/iss2/8