Surveying the origins of double-entry accounting in the Middle East and its effects on the emergence and development of double-entry accounting in Europe
Author(s):
Abstract:
Accounting has been used from ancient times by governments and merchants for satisfying their needs. The oldest surviving records of double-entry bookkeeping we have access to date from the last years of thirteenth century in Italy. On the other hand, there are some clues that show double-entry bookkeeping is used before thirteenth century. Therefore, the exact emergence history of double-entry system isnt known yet. In order to describing the origin of double entry bookkeeping, three paradigms have been discussed in different scientific cliques. These are: Roman paradigm, Italian paradigm and Middle East paradigm.
The goal of this study is to examine Middle East paradigm in order to determine the effects of Middle East on the emergence and development of double-entry accounting in Europe. First of all, Prerequisites of double entry was investigated, which is necessary for emerging double-entry system. Then, historical texts were surveyed for finding double-entry records. Investigating bookkeeping methods in the Middle East was the next step. Finally, the events which established scientific and economic relations between Middle East and Europe were studied.
The goal of this study is to examine Middle East paradigm in order to determine the effects of Middle East on the emergence and development of double-entry accounting in Europe. First of all, Prerequisites of double entry was investigated, which is necessary for emerging double-entry system. Then, historical texts were surveyed for finding double-entry records. Investigating bookkeeping methods in the Middle East was the next step. Finally, the events which established scientific and economic relations between Middle East and Europe were studied.
Keywords:
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:2 Issue: 8, 2014
Page:
37
magiran.com/p1533771
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!