Critical History Of Double Entry Accounting 1150-1800
Regular price
€179.80
14 days return policy
Shipping & Delivery
A01=Alan Sangster
Accounting History
Addressing Anachronistic Definitions
Addressing Anachronistic History
Addressing Presentism
Anachronistic Definitions
Anachronistic History
Antiquarian Accounting History
Antiquarian History
Author_Alan Sangster
Bills of Exchange
Business History
Business Technologies
Business Technology
Category=KCA
Category=KFC
Category=NHT
Commercial Network History
Confirmation Bias
Context
Credit Theory of Money
Credit-based Economies
Critical History
Diffusion of Double Entry
Double Entry Accounting
Double Entry Bookkeeping
Early Modern
Emergence of Double Entry
eq_bestseller
eq_business-finance-law
eq_history
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
Fabio Besta
Financial Markets History
Form
Function
Historical Method
History of Banking
Luca Pacioli
Medieval
Moneys of Account
Pre-1800
Presentist History
Procedure
Social Economics
Teleological Methodology
Theorising Double Entry
Whig History
Product details
- ISBN 9789819815807
- Publication Date: 19 Dec 2025
- Publisher: World Scientific Publishing Co Pte Ltd
- Publication City/Country: SG
- Product Form: Hardback
Secure
checkout
Fast Shipping
Easy returns
The English language accounting history of double entry accounting before 1800 has reached an impasse. The doors to its reawakening are fiercely guarded by combination locks powered by confirmation bias and adherence to a priori wisdom requiring vast amounts of supportive scholarship to make public the smallest contribution to what is known and understood of the first 600 years of its use. To open those doors, a foundation is needed upon which scholarship can begin anew — a framework of reference that can be used to justify the validity and relevance of scholarship and discovery in this field. That is the purpose and role of this book.It does not focus on the technical. It focuses on the environment and context of use of the method, and its function. It considers 'why' and consequences. It asks who, when, where, and what, along with 'how'. It adopts the perspective that the reason for the bookkeeping drove how it was adopted, not the availability of parchment or paper, nor the emergence of the concept of the technology — the book — in which it was recorded. Rather its use was driven by a need of the person who wrote the record, or by the needs of those who wished a record to be kept.A critical traditional historical method is adopted. Explanations are sought and identified utilising knowledge of the environment and context of practice that, to this point, rarely if ever feature in the antiquarian historiography this book ideally seeks to replace. The approach adopted is multi-disciplinary and the sources used are multi-disciplinary and multi-lingual. This book is essential reading for anyone with an interest in accounting's past.
