Authored by: Steven Toms

The Routledge Companion to Accounting History

Print publication date:  April  2020
Online publication date:  April  2020

Print ISBN: 9780815375869
eBook ISBN: 9781351238885
Adobe ISBN:


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It is difficult to imagine capitalist economic organisation without the techniques of double-entry bookkeeping. At the same time, capitalism is a system that constantly transforms economic organisation. It would be expected therefore that economic and social change contribute fundamentally to accounting change. Moreover, accounting itself may be an agent of such change. In short, accounting is fundamentally involved in all stages of the development of capitalism, in its different forms and its geographical variations.

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