Publication Date
1977
Abstract
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 practically no indigeonus bookkeeping methods to impede the adoption of the new system. In Japan, however, a quite adequate method had long been firmly established and was continued in use by most merchants long after double-entry bookkeeping was introduced.
Recommended Citation
Nishikawa, Kojiro
(1977)
"Introduction of western bookkeeping into Japan,"
Accounting Historians Journal: Vol. 4:
Iss.
1, Article 8.
Available at:
https://egrove.olemiss.edu/aah_journal/vol4/iss1/8
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