Is emergence sufficient to explain the origins of Double Entry？

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

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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
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