Kaesŏng double entry bookkeeping (KDEB) in a global perspective : comparisons with Europe, China, and Japan (1786-1910)

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Kaesŏng double entry bookkeeping (KDEB) in a global perspective : comparisons with Europe, China, and Japan (1786-1910)

contributors, Jun Seong Ho ... [et al.] ; translated by James B. Lewis ... [et al.] ; edited by Jun Seong Ho ... [et al.]

Academy of Korean Studies Press, 2016

  • v. 2

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Includes bibliographical references

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内容説明

Who first thought of bookkeeping as a business method? One would never think of Korea, and yet it was there that Double-Entry Bookkeeping (DEB) was invented and put into use. This was in the 12th century, while it was not until the 15th century that a similar system was devised in Venice, then the commercial centre of the Western world. These two volumes represent a great contribution for a better understanding of the development of double-entry bookkeeping as a traditional accounting method used in East Asia.

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