Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-01-12 DOI:10.1016/j.cpa.2024.102702
Tsygankov Kim Yuryevich
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Abstract

The discussions on the relationship of the development of capitalism with double-entry bookkeeping (DEB) and single-entry bookkeeping (SEB), initiated by Sombart and Yami, gained a new quality after Bryer's research. During these discussions, the parties repeatedly referred to the comparative advantages of DEB and SEB. But these advantages were only mentioned, and their detailed analysis was not carried out. This article is devoted to filling this gap. The analysis showed that both systems completely coincided at the basic level: they were intended for capital accounting, formed the same balance sheets, and used the same methods and registers. The differences were only in the smaller nomenclature of accounts formed by various stages of the SEB in the General Ledger and, accordingly, in lower costs for its maintenance. Therefore, DEB can be interpreted as an advanced version of SEB. Both systems, mistakenly perceived as competitors, complemented each other well, contributing to the development of capitalism in the entire spectrum of its transitional forms.

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复式簿记和单式簿记:它们的比较优势、互补性和共存性
由松巴特和亚米发起的关于资本主义发展与复式记账法(DEB)和单式记账法(SEB)关系的讨论,在布赖尔的研究之后有了新的质量。在这些讨论中,双方反复提到 DEB 和 SEB 的比较优势。但这些优势只是被提及,并未得到详细分析。本文将致力于填补这一空白。分析表明,两种制度在基本层面上是完全一致的:它们都用于资本会计,形成相同的 资产负债表,使用相同的方法和登记簿。不同之处仅在于总分类账中 SEB 各阶段形成的账户名称较少,因此维护成本较低。因此,可以将 DEB 视为 SEB 的高级版本。这两种制度被误认为是竞争对手,但却相得益彰,促进了资本主义过渡形式的全面发展。
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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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