The Business Needs that Drove the Emergence of Double Entry: In Defense of Pacioli, again … It is Time to Remove Those Dark Glasses
The Accounting historians journal, 2022-06, Vol.49 (1), p.93-109 [Peer Reviewed Journal]ISSN: 0148-4184 ;EISSN: 2327-4468 ;DOI: 10.2308/AAHJ-2021-022
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