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- W630045652 abstract "The problem of this investigation is that of determining how double entry bookkeeping originated and evolved during the thirteenth, fourteenth and fifteenth century in mediaeval Italy and its influence on capital formation. The methodology of this study included the use of both primary and secondary sources of information. Great reliance was placed upon a direct examination of original documents found mainly in the State Archives of Genoa, Florence, Milan and Venice. Because this is basically a historical research, particular emphasis was given to the study and criticism of economic, political and religious conditions that most likely had a considerable influence on the creation and evolution of bookkeeping techniques and methods." @default.
- W630045652 created "2016-06-24" @default.
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- W630045652 date "1974-05-01" @default.
- W630045652 modified "2023-09-23" @default.
- W630045652 title "The Origination and Evolution of Double-Entry Bookkeeping to 1440" @default.
- W630045652 hasPublicationYear "1974" @default.
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