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Article: Were Islamic records precursors to accounting books based on the Italian method? A comment. (Comment).(O.A. Zaid, Accounting Historians Journal, vol. 27, p. 73, 2000)
- Article from:
- Accounting Historians Journal
- Article date:
- December 1, 2001
- Author:
CopyrightCOPYRIGHT 2001 Academy of Accounting Historians. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Abstract: Some readers might have interpreted Zaid [2000] as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid's paper into the context of prior literature and points out that no evidence is offered in that literature or by Zaid to dispute an Italian origin for double entry. Nevertheless, there are clear influences from the Muslim world on some antecedents to Western accounting developments and on some features of pre-double-entry accounting in the West.
INTRODUCTION: ZAID'S HYPOTHESIS
Zaid [2000, p. 89] argues that "the development of accounting records and reports in the ...