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Keywords: double-entry
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Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2017) 44 (2): 99–108.
Published: 01 December 2017
...Frank Badua; Joshua C. Racca ABSTRACT Many criticisms have been leveled at the dominant positivist accounting research paradigm. This paper links this modern research paradigm to the development of double entry bookkeeping, which itself was part of a larger intellectual movement toward...
