Werner Sombart, a political economist of some note, was born and died in Germany. He studied law, economics, history and philosophy at the Universities of Berlin, Rome, and Pisa, and eventually became professor of economics in Berlin. The so-called "Sombart Propositions" have received considerable attention in recent accounting literature. In fact, Sombart went so far as to state that the introduction of accounting was of the highest importance for the development of capitalism, and clearly, such perception deserves special study.
Most, Kenneth S.
"How wrong was Sombart?,"
Accounting Historians Journal: Vol. 3
, Article 4.
Available at: https://egrove.olemiss.edu/aah_journal/vol3/iss1/4