Is emergence sufficient to explain the origins of Double Entry？

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

Thumbnail
Share
View fulltext online
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.
Metadata
Show detailed record
This item appears in
Send Feedback
© Unitec Institute of Technology, Private Bag 92025, Victoria Street West, Auckland 1142