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February 26, 2026Accounting Historians Journal

Sedentary Merchants, Agents, and Double Entry Accounting: Alvise Casanova’s Ordine, Modo et Osservantie (1558)

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Authors

FPFrancesca PicciaiaLMLibero Mario MariASAlan Sangster

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Overview

Presents historical evidence on double entry accounting's role in merchant practices, suggesting it was crucial before 1800.

Key Points

  • The research aims to challenge the prevailing view on the usefulness of double entry accounting before the 19th century.
  • Analysis of existing literature on double entry accounting practices
  • Comparison of viewpoints by Basil Yamey and Frederic Lane
  • Presentation of newly discovered evidence regarding accounting usage in Venice
  • Double entry accounting was found to have practical applications for merchants before 1800.
  • Evidence supports that it helped address the principal-agent problem in historical contexts.
  • The analysis counters claims that double entry only became valuable in the 19th century.

Cite This Study

Picciaia et al. (2026) studied this question.

synapsesocial.com/papers/699fe36b95ddcd3a253e73a2https://doi.org/10.2308/aahj-2025-040
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  1. 1The emergence of double entry bookkeeping2024 · 8 citations
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  5. 5The Gallerani Account Book of 1305-1308.1982