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The method of book-keeping, deduced from clear principles

Edwards, John Richard 2015. The method of book-keeping, deduced from clear principles. Accounting and Business Research 45 (2) , pp. 256-277. 10.1080/00014788.2014.978255

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Abstract

James Dodson FRS devised a new way of teaching double entry bookkeeping based on deductive logic, and he employed this method of scientific analysis to require recognition of assets and changes in their value in the absence of prior market transactions. This paper is designed to advance knowledge of accounting history by demonstrating diversity in the history of accounting thought and by revealing how it can be influenced by new ways of thinking gaining credence within the wider contemporary environment. Understanding of the history of double entry bookkeeping is broadened and deepened by locating Dodson’s treatise within the context of the scientific revolution; a time when complete obedience to the scriptures and classical authorities came under challenge from the systematic pursuit of knowledge based on reasoning, critical questioning, and the establishment of clear relationships between cause and effect.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Uncontrolled Keywords: Accounting history; James Dodson; mathematical reasoning; scientific revolution
Publisher: Taylor & Francis
Date of First Compliant Deposit: 30 March 2016
Date of Acceptance: 6 October 2014
Last Modified: 30 Jun 2019 00:48
URI: http://orca-mwe.cf.ac.uk/id/eprint/65689

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