Werner Sombart's views on the connection between double-entry bookkeeping and the rise of capitalism are well known and have been influential. In recent decades other views - independent of Sombart's - claiming historical significance for double entry have also been published. Three of these...

In recent years there has been increasing interest shown in the history and development of accounting practices; accounting records are an important source of historical data, and they can also provide evidence of varied organizational structures and systems of management control. This volume...