Article1960

Early Bookkeeping and its Development into Accounting

17 citations0/0 files storedThe Business History Review

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Accounting Theory and Financial Reporting Historical Economic and Social Studies Accounting and Organizational Management

Abstract

The transition from simple record keeping to accounting more or less in the form we know it today took many hundreds of years, though most of the basic developments had occurred by early Renaissance times. The advance of the art was intimately linked with a growing literature, the advancement of status, and other recognizable signs of maturing professionalism.

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1933Accounting evolution to 1900 1906A History of Accounting and Accountants.2010A Short History of Accountants and Accountancy 2013History and Survey of Accountancy

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2021The emergence of double-entry bookkeeping in Tuscan firms of the thirteenth and fourteenth centuries 2019Time and accounting in the Middle Ages: An Italian-based analysis

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