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Keywords: Pacioli
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Journal Articles
Accounting Historians Journal (2022) 49 (1): 83–92.
Published: 01 June 2022
... emergence about 700 years ago and its underlying rationale. Sangster (2018a) argues that, in the first printed manual on DEB in 1494, Pacioli presented a novel “axiomatic” approach to explaining DEB that requires a corresponding “paradigmatic shift” in our appreciation of his contribution. This paper...
Journal Articles
Journal Articles