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A thoughtful and multifaceted work of history, touching on subjects as diverse as Christianity, mathematics, company law and fine arts. * The Australian * A well-researched history * Management Today * Ms. Gleeson-White's narrative in "Double Entry" is clear and approachable. The complexities of accounting are lucidly presented. * Wall Street Journal * A lively history. * The New Yorker * Entertaining and informative * The Economist *
Reseña del editor
Filled with colourful characters and history, Double Entry takes us from the ancient origins of accounting in Mesopotamia to the frontiers of modern finance. At the heart of the story is double-entry bookkeeping: the first system that allowed merchants to actually measure the worth of their businesses. Luca Pacioli -- monk, mathematician, alchemist, and friend of Leonardo da Vinci -- adapted Arabic mathematics to formulate a system that could work across all trades and nations. As Jane Gleeson-White reveals, double-entry accounting was nothing short of revolutionary: it fuelled the Renaissance, enabled capitalism to flourish, and created the global economy. Kuznets and Keynes used it to formulate GDP, the measure of a nation's wealth. Yet double-entry accounting has had its failures. With the cost of sudden corporate collapses such as Royal Bank of Scotland and Lehman Brothers, and its disregard of environmental and human factors, the time may have come to rethink it for the twenty-first century.
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- EditorialAllen & Unwin
- Año de publicación2013
- ISBN 10 1743311494
- ISBN 13 9781743311493
- EncuadernaciónTapa blanda
- Número de páginas304
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