Chiapello, Eve; Ding, Yuan - HEC Paris (École des Hautes Études Commerciales) - 2005
In this paper, the authors show that capitalism and double-entry bookkeeping are not indissociably interconnected as Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti-capitalist countries where a new economic system was set up. A...
