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Fifteenth and Sixteenth Century Manuscripts on the Art of Bookkeeping.
- Source :
- Journal of Accounting Research (Wiley-Blackwell); Spring67, Vol. 5 Issue 1, p51-76, 26p
- Publication Year :
- 1967
-
Abstract
- The article discusses the history of bookkeeping with particular focus on manuscripts written during the fifteenth and sixteenth centuries. A sixteenth century manuscript on bookkeeping was found in the Germanisches Museum in Nuremberg, Germany by Balduin Penndorf. Particular focus in the article is given to the manuscripts of Matthäus Schwarz and Johann NeudÖrffer and their background in bookkeeping. It is thought that books giving instruction in bookkeeping originated around 1494 when "Summa" was written by Luca Pacioli.
- Subjects :
- BOOKKEEPING
ACCOUNTING
MANUSCRIPTS
MERCANTILE system
TRAINING
Subjects
Details
- Language :
- English
- ISSN :
- 00218456
- Volume :
- 5
- Issue :
- 1
- Database :
- Complementary Index
- Journal :
- Journal of Accounting Research (Wiley-Blackwell)
- Publication Type :
- Academic Journal
- Accession number :
- 6405626
- Full Text :
- https://doi.org/10.2307/2489986