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Tracing dual entry beyond the Eurocentric boundary

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  • Jenny Jing Wang
  • Corinne Cortese

Abstract

This paper aims to trace the origins of dual entry beyond a Eurocentric boundary. The aim can be refined further by asking: did the Chinese use dual entry and how did dual entry appear in Europe. Double entry is more advanced as it includes the location of the account in which the contra entry is made. Dual entry approaches accounting, like mathematics, as a tautology, whereby an equation is constructed from a simple axiom. Defined as such, this paper argues that the concept of dual entry had its earliest origins in China.

Suggested Citation

  • Jenny Jing Wang & Corinne Cortese, 2021. "Tracing dual entry beyond the Eurocentric boundary," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5051-5071, December.
    • Handle: RePEc:bla:acctfi:v:61:y:2021:i:4:p:5051-5071
    DOI: 10.1111/acfi.12749
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    References listed on IDEAS

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