Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/330455 
Erscheinungsjahr: 
2021
Quellenangabe: 
[Journal:] Essays in Economic & Business History (EEBH) [ISSN:] 2376-9459 [Volume:] 39 [Issue:] 1 [Year:] 2021 [Pages:] 45-71
Verlag: 
Economic and Business History Society (EBHS), Rockford, MI
Zusammenfassung: 
Prior to the arguably superior double-entry system of accounting, single-entry accounting was used widely. Extant literature on single-entry accounting suggests it remained in use well after the advent of double-entry, with ease of use cited as a key reason. However, there may be other reasons which have not been revealed in the literature. This study explores how single-entry accounting was utilized at the Kelheim brewery in Bavaria, Germany during the seventeenth century. It finds an organizational field in which single-entry accounting was fit for purpose. Single-entry accounting provided sufficient information and accountability, implying the more sophisticated double-entry accounting system was not used although it was known in Germany at this time .
Schlagwörter: 
Seventeenth century
brewing
accounting controls
organizational field
JEL: 
M10
N80
Creative-Commons-Lizenz: 
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