{"title":"市政公司的记录保存:复式记账法的胜利","authors":"H. Coombs, J. Edwards","doi":"10.1080/09585209400000042","DOIUrl":null,"url":null,"abstract":"In medieval times the method of accounting in local authorities as well as on landed estates was charge/discharge. Both sectors in due course moved over to double entry bookkeeping. This paper uses principally the records of municipal corporations to examine the transition from the one method to the other. The findings are then used as the basis for evaluating general explanations for the adoption of double entry bookkeeping (Yamey, 1956), as interpreted by Jones (1992) in the context of municipal corporations.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"17 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"18","resultStr":"{\"title\":\"Record keeping in municipal corporations: a triumph for double entry bookkeeping\",\"authors\":\"H. Coombs, J. Edwards\",\"doi\":\"10.1080/09585209400000042\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In medieval times the method of accounting in local authorities as well as on landed estates was charge/discharge. Both sectors in due course moved over to double entry bookkeeping. This paper uses principally the records of municipal corporations to examine the transition from the one method to the other. The findings are then used as the basis for evaluating general explanations for the adoption of double entry bookkeeping (Yamey, 1956), as interpreted by Jones (1992) in the context of municipal corporations.\",\"PeriodicalId\":252763,\"journal\":{\"name\":\"Accounting, Business and Financial History\",\"volume\":\"17 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"18\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting, Business and Financial History\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/09585209400000042\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting, Business and Financial History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/09585209400000042","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Record keeping in municipal corporations: a triumph for double entry bookkeeping
In medieval times the method of accounting in local authorities as well as on landed estates was charge/discharge. Both sectors in due course moved over to double entry bookkeeping. This paper uses principally the records of municipal corporations to examine the transition from the one method to the other. The findings are then used as the basis for evaluating general explanations for the adoption of double entry bookkeeping (Yamey, 1956), as interpreted by Jones (1992) in the context of municipal corporations.
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