Publication Date
1978
Abstract
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 in equation form and linking it to the evolution of mathematics in the Arab-Hindu cultures. The article concludes with specific suggestions for obtaining empirical evidence which might support the substantive hypothesis as the causal factor of double entry accounting.
Recommended Citation
Williams, John L.
(1978)
"New perspective on the evolution of double-entry bookkeeping,"
Accounting Historians Journal: Vol. 5:
Iss.
1, Article 3.
Available at:
https://egrove.olemiss.edu/aah_journal/vol5/iss1/3