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The Role of the Double-Entry Bookkeeping in the Emergence of Capitalism

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  • K. Tsygankov

Abstract

The article describes the differences between the early capitalism and pre-capitalist modes of production. It also considers the thesis advanced by W. Sombart on the double-entry bookkeeping as a necessary prerequisite of the emergence of capitalism. The author suggests the definition of capitalism as a management system aimed at maximizing capital. He also develops a hypothesis that the double-entry bookkeeping and capitalism originated in the Roman Empire and were just resuscitated in the Middle-Ages Italy.

Suggested Citation

  • K. Tsygankov, 2012. "The Role of the Double-Entry Bookkeeping in the Emergence of Capitalism," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 5.
    • Handle: RePEc:nos:voprec:y:2012:id:805
    DOI: 10.32609/0042-8736-2012-5-101-115
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    File URL: https://www.vopreco.ru/jour/article/viewFile/805/804
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