Introduction to the problem origin double accounting

Abstract

The article begins a series of publications devoted to the problem of the origin of double-entry bookkeeping (DEB). The differences from the author's previous series of articles devoted to this problem are in the use of modern research methodology recognized by the international community of historians, as well as in a much wider use of materials from foreign sources that have not been published in Russia yet. In accordance with the requirements of modern methodology, the material in the series of articles is organized in such a way that the reader can repeat the course of the author's thoughts and either agree with his conclusions or refute them. In this regard, the first article of the cycle focuses on a detailed description of the materials, methods and assumptions that will be used in the next articles of the cycle. The article consists of five parts. The first part reveals the relevance of the research topic. In the second part the sources that are available to researchers of the origin of accounting are shown. In the third part there is the traditional hypothesis about the origin of DEB. The fourth part presents the modern methodology of historical research that has been formed abroad in recent decades. The fifth part contains assumptions that the author will be guided by during the research.