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The Dialogus de Scaccario (c.1179): The First Western Book on Accounting?

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  • Michael John Jones

Abstract

There has been much interest in the first books on accounting in the Western world. However, generally this has focused on books on double‐entry bookkeeping. Double‐entry bookkeeping emerged in the twelfth and thirteenth centuries and was first expounded in printed form in Pacioli's famous treatise in 1494. The system which double‐entry gradually supplanted was charge and discharge accounting. Charge and discharge accounting was widespread in medieval Britain. Its origins appear to have been in the English Exchequer about 1110. By the late twelfth century, it was well‐established. In 1177–79, Richard fitz Nigel wrote the Dialogus de Scaccario (Dialogue of the Exchequer) which explained its workings. This treatise, written in the form of a dialogue between master and disciple, outlines not only the duties of the parties involved, but also the accounting system which was employed. This book represents perhaps the first Western book on accounting.

Suggested Citation

  • Michael John Jones, 2008. "The Dialogus de Scaccario (c.1179): The First Western Book on Accounting?," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 443-474, December.
    • Handle: RePEc:bla:abacus:v:44:y:2008:i:4:p:443-474
    DOI: 10.1111/j.1467-6281.2008.00272.x
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    1. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
    2. Poole, Reginald Lane, 1912. "The Exchequer in the Twelfth Century," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, number poole1912.
    3. Michael John Jones, 2008. "The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 38(5), pages 355-371, January.
    4. Richard Mattessich, 1998. "Review and extension of Bhattacharyya's Modern Accounting Concepts in Kautilya's Arthasastra," Accounting History Review, Taylor & Francis Journals, vol. 8(2), pages 191-209.
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    2. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.

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