Single and double-entry bookkeeping in public and private accounts of the Southern Low Countries (1300-1800), KU Leuven
This article explores the differences that existed between public and private accounts of the Southern Low Countries by focusing on the bookkeeping method. Late medieval and early modern accounts originating from central and urban public authorities, as well as those from private merchants and companies, will be used. The paper argues that private accounts adopted double-entry bookkeeping in the 16th century and that Italian influence proved to ...