“WERE ISLAMIC RECORDS PRECURSORS TO ACCOUNTING BOOKS BASED ON THE ITALIAN METHOD?” A RESPONSE

Offers a response to Nobes' comment on Zaid [2000]. Focuses on Nobes' interpretation of the arguments presented by Zaid, his contentions about ‘pious inscriptions’ and the use of the term ‘journal’. Calls for broader thinking on the history of double entry bookkeeping and for more research on possible antecedents in the Islamic state.