The earliest known treatise on double entry bookkeeping by Marino de Raphaeli

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Sangster, Alan;
(2015)
  • Publisher: Academy of Accounting Historians
  • Subject: D | DG532 | DG670 | DG987 | HF5601 | LT

Historians of the origins of modern accounting have generally accepted that the earliest known instructional treatise on double entry bookkeeping was the one published by Luca Pacioli in 1494. This paper dispels that view, presenting detailed evidence of an earlier book... View more
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