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Keywords: double-entry bookkeeping (DEB)
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Journal Articles
Accounting Historians Journal (2022) 49 (1): 83–92.
Published: 01 June 2022
...Richard H. Macve ABSTRACT It has long been argued that double-entry bookkeeping (DEB) was important for enabling capitalism's development in the West and heralded the beginning of “modern accounting.” However, these claims remain contested so it is important to understand the history of DEB's...