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Tracing dual entry beyond the Eurocentric boundary

Journal Article


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.

Publication Date


  • 2021

Citation


  • Wang, J. J., & Cortese, C. (2021). Tracing dual entry beyond the Eurocentric boundary. Accounting and Finance, 61(4), 5051-5071. doi:10.1111/acfi.12749

Scopus Eid


  • 2-s2.0-85099249438

Start Page


  • 5051

End Page


  • 5071

Volume


  • 61

Issue


  • 4

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.

Publication Date


  • 2021

Citation


  • Wang, J. J., & Cortese, C. (2021). Tracing dual entry beyond the Eurocentric boundary. Accounting and Finance, 61(4), 5051-5071. doi:10.1111/acfi.12749

Scopus Eid


  • 2-s2.0-85099249438

Start Page


  • 5051

End Page


  • 5071

Volume


  • 61

Issue


  • 4