Concepedia

Double-entry Bookkeeping

Double-Entry Bookkeeping is an accounting method characterized by the systematic recording of financial transactions in at least two accounts, ensuring that every debit entry has a corresponding credit entry to maintain the balance of the accounting equation.

167

Publications

7.1K

Citations

198

Authors

124

Institutions

Publications per year

2017–2026

31

Variants

Double-entry AccountingDouble-entry System

Parents

Publications

167

Accounting for Rationality: Double-Entry Bookkeeping and the Rhetoric of Economic Rationality

Bruce G. Carruthers, Wendy Nelson Espeland · American Journal of Sociology · 1991 · 619 citations

, , +8

Financial accounting theory

Thomas A. Lee · 2009 · 498 citations

, , +13

Accounting as Social and Institutional Practice.

Paul Montagna, Anthony G. Hopwood, Peter Miller · Contemporary Sociology A Journal of Reviews · 1996 · 460 citations

, , +15

Accounting and the Rise of Capitalism: Further Notes on a Theme by Sombart

B. S. Yamey · Journal of Accounting Research · 1964 · 164 citations

, , +7

The Genesis of Double Entry Bookkeeping

Alan Sangster · The Accounting Review · 2015 · 155 citations · Full text

, , +6

1–5 of 167

Authors

198

  1. AS
    Alan Sangster

    Heriot-Watt University, United Kingdom

    10 publications · 410 citations

    10

    h-index

  2. BS
    B. S. Yamey

    London School of Economics and Political Science, United Kingdom

    6 publications · 295 citations

    6

    h-index

  3. JR
    John Richard Edwards

    Cardiff University, United Kingdom

    5 publications · 140 citations

    5

    h-index

  4. MN
    Marc Nikitin

    Université d'Orléans, France

    4 publications · 124 citations

    4

    h-index

  5. LL
    Lúcia Lima Rodrigues

    University of Minho, Portugal

    4 publications · 160 citations

    4

    h-index

1–5 of 198

Institutions

124

  1. London School of Economics and Political Science

    London, United Kingdom

    9 h-index

    11 publications

    282 citations

  2. University of Minho

    Braga, Portugal

    5 h-index

    7 publications

    302 citations

  3. Griffith University

    Brisbane, Australia

    5 h-index

    5 publications

    233 citations

  4. University of Oxford

    Oxford, United Kingdom

    5 h-index

    5 publications

    187 citations

  5. Australian National University

    Canberra, Australia

    4 h-index

    5 publications

    121 citations

  6. Cardiff University

    Cardiff, United Kingdom

    4 h-index

    6 publications

    180 citations

  7. La Trobe University

    Melbourne, Australia

    3 h-index

    3 publications

    93 citations

  8. Monash University

    Melbourne, Australia

    3 h-index

    4 publications

    106 citations

1–8 of 124

Venues

  1. Accounting Historians Journal

    AHJ · 24 publications · 630 citations

    16

    h-index

  2. Accounting History

    13 publications · 264 citations

    13

    h-index

  3. Accounting Business & Financial History

    ABFH · 14 publications · 364 citations

    12

    h-index

  4. Accounting History Review

    12 publications · 278 citations

    11

    h-index

  5. Abacus

    11 publications · 348 citations

    11

    h-index

1–5