Double-Entry Bookkeeping Diffusion
Spread of debit-and-credit accounting practices through merchant houses, banks, manuals, and commercial education.
Core metadata
- ID: double_entry_diffusion
- Era: Medieval
- First known date: 1300 (decade)
- Region: Medieval Italian merchant and banking networks
- Review status: source_checked
- Maturity: N/A
Prerequisites
Dependents
- Joint-Stock Companies (joint_stock_companies)
- Merchant Accounting Ledgers (merchant_accounting_ledgers)
- Merchant Accounting Manuals (merchant_accounting_manuals)
- Merchant Banking Houses (merchant_banking_houses)
- Probability Theory (probability_theory)
- Statistical Life Tables (statistical_life_tables)
- Statistics (Advanced Data Analysis) (statistics_advanced_data_analysis)
- Modern Stock Exchange (stock_exchange_modern)
Fields
Field lanes
- Finance & Markets: Money & Accounting
Node sources
- The emergence of double-entry bookkeeping (Economic History Society, 2024, review) • Supports: node
- The emergence of bills of exchange in the late medieval and early modern periods (Accounting History / SAGE Journals, 2025, review) • Supports: node
Prerequisite edge evidence
Edge/source evidence summary:
- Prerequisite edges: 2
- Average edge confidence: 68%
- Prerequisite sources: 2
- expert_inference: 2
| Prerequisite | Type | Confidence | Evidence level | Note | Sources |
|---|---|---|---|---|---|
| Trade Fairs (trade_fairs) | enabling | 68% | expert_inference | Trade Fairs provides a capability that enables this technology without being the only possible path. |
|
| Paper Making (paper_making) | enabling | 68% | expert_inference | Paper Making provides a capability that enables this technology without being the only possible path. |
|
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