scholarly journals The Invention of Double-Entry Bookkeeping

2021 ◽  
Vol 1 (4) ◽  
pp. 48
Author(s):  
Maxime Izoulet
Keyword(s):  
Double Entry

Better Data Entry: Double Entry Is Superior to Visual Checking

2008 ◽  
Author(s):  
Kimberly A. Barchard ◽  
Jenna Scott ◽  
David Weintraub ◽  
Larry A. Pace
Keyword(s):  
Data Entry ◽  
Double Entry

The correction of double entry bookkeeping errors in the late 14th century

2019 ◽  
pp. 7-30 ◽  
Author(s):  
Mikhail Kuter ◽  
Marina Gurskaya ◽  
Ripsime Bagdasaryan
Keyword(s):  
14Th Century ◽  
Double Entry

SETTING UP AN INDUSTRIAL ACCOUNTING SYSTEM AT SAINT-GOBAIN (1820–1880)

1990 ◽  
Vol 17 (2) ◽  
pp. 73-93 ◽  
Author(s):  
Marc Nikitin
Keyword(s):  
Board Of Directors ◽  
Industrial Revolution ◽  
Cost Accounting ◽  
Accounting System ◽  
Full Cost ◽  
The Board Of Directors ◽  
Double Entry

In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were discussed by the Board of Directors and in 1880 the accounting system was already very similar to today's full cost method.

A KUHNIAN INTERPRETATION OF THE HISTORICAL EVOLUTION OF ACCOUNTING

1989 ◽  
Vol 16 (2) ◽  
pp. 1-41 ◽  
Author(s):  
Barry E. Cushing
Keyword(s):  
Historical Evolution ◽  
Scientific Revolutions ◽  
The Past ◽  
Structure Of Scientific Revolutions ◽  
Model Following ◽  
Entry Model ◽  
Scientific Disciplines ◽  
Uncertain Future ◽  
Double Entry ◽  
Dominant Paradigm

Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the “normal science” of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This portrayal of accounting's evolution suggests an uncertain future for the accounting discipline.

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