Quinn, Martin; Kristandl, Gerhard - In: Essays in economic & business history : the journal of … 39 (2021), pp. 45-71
Prior to the arguably superior double-entry system of accounting, single-entry accounting was used widely. Extant literature on single-entry accounting suggests it remained in use well after the advent of double-entry, with ease of use cited as a key reason. However, there may be other reasons...
