Year: 2025
Type: article
Abstract: ABSTRACT This paper presents details and examples of use of a digitalized research methodology adopted to investigate a mid-15th century Venetian double entry ledger. A digitized journal of the ledger was created, populated using the data entered in the ledger, particularly the contra account references recorded in each entry. This enabled missing entries to be generated and accounts only partially surviving, even missing entirely, to be recreated. The digitization process was facilitated by proprietary software developed by the authors, enabling a comprehensive analysis of the merchant’s accounting system. Examples are provided of these activities focusing on the account for profits and losses because the final pages on which it was recorded have not survived, but any account could have been selected. Overall, adoption of a digital methodology greatly increased research productivity, improved clarity and understanding of the double entry accounting system, the business, and its successes and failures. JEL Classifications: M41; N83.
Source: Accounting Historians Journal
Institutions: Kuban State University, University of Aberdeen
Language: English
Subfield: Literature and Literary Theory
Field: Arts and Humanities
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7118172905