Is emergence sufficient to explain the origins of Double Entry?
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Authors
Wang, Dr Jenny
Zhao, L.
Hooper, Keith
Zhao, L.
Hooper, Keith
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Date
2017-09
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Conference Contribution - Oral Presentation
Ngā Upoko Tukutuku (Māori subject headings)
Keyword
double entry (accounting)
accounting
history
accounting
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ANZSRC Field of Research Code (2020)
Citation
Wang, J., Zhao, L., & Hooper, K. (2017, September). Is emergence sufficient to explain the origins of Double Entry? Paper presented at 9th Accounting History International Conference, Verona, Italy.
Abstract
Emergence vs origins
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Emergence
The Arab case for inventing double entry
The Indian case for inventing double entry
The Chinese case for inventing double entry
Daoism - Yin and Yang
Conclusion: diversity of origins vs. the brute fact of emergence
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