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Keywords: Scientific double entry bookkeeping
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Journal Articles
Accounting, Auditing & Accountability Journal (2011) 24 (5): 560–586.
Published: 21 June 2011
...Warwick Funnell; Jeffrey Robertson Purpose The purpose of this paper is to examine sixteenth century Netherlands business organisation and accounting practices, then the most advanced in Western Europe, to test Sombart's theory that scientific double entry bookkeeping was an essential prerequisite...
