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    Is emergence sufficient to explain the origins of Double Entry?

    Wang, Dr Jenny; Zhao, L.; Hooper, Keith

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    1._Emergence_v_origins_of_double_entry.pdf (1.560Mb)
    Date
    2017-09
    Citation:
    Wang, J., Zhao, L., & Hooper, K. (2017, September). Is emergence sufficient to explain the origins of Double Entry? Paper presented at 9th Accounting History International Conference, Verona, Italy.
    Permanent link to Research Bank record:
    https://hdl.handle.net/10652/4167
    Abstract
    Emergence vs origins Pacioli disclaimed originality Secrecy Emergence The Arab case for inventing double entry The Indian case for inventing double entry The Chinese case for inventing double entry Daoism - Yin and Yang Conclusion: diversity of origins vs. the brute fact of emergence
    Keywords:
    double entry (accounting), accounting, history
    ANZSRC Field of Research:
    150199 Accounting, Auditing and Accountability not elsewhere classified
    Copyright Holder:
    Author
    Rights:
    This digital work is protected by copyright. It may be consulted by you, provided you comply with the provisions of the Act and the following conditions of use: Any use you make of these documents or images must be for research or private study purposes only, and you may not make them available to any other person. You will recognise the author's and publishers rights and give due acknowledgement where appropriate.
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