Sangster, Alan2024-04-052024-04-052025-05Sangster, A 2025, 'The emergence of double entry bookkeeping', Economic History Review, vol. 78, no. 2, pp. 499-528. https://doi.org/10.1111/ehr.133580013-0117ORCID: /0000-0002-9173-9702/work/160388950https://hdl.handle.net/2164/23177ACKNOWLEDGEMENTS This article is dedicated to the memory of the late Richard Goldthwaite (1933–2024), emeritus professor of Johns Hopkins University and economic historian of Renaissance Florence, without whose publications, advice, guidance, and support the issues it uncovers and the solutions it identifies would never have emerged. I would also like to acknowledge the feedback received from attendees at the various conferences, webinars, online workshops, and seminars where this paper has been presented during the past seven years. In particular, I am grateful to Pierre Gervais, Reinhold Mueller, Alan Stahl, and my colleagues in The Academy of Accounting Historians, whose encouragement never waned, and to the editor, Catherine Schenk, and the three anonymous reviewers.301396420engdouble entry bookkeepingcommercial lawmedievalnorhtern Italycausal analysissocial economicspragmatic literacyHF5601 AccountingHistoryEconomics and EconometricsSupplementary DataDASHF5601Journal article10.1111/ehr.13358http://www.scopus.com/inward/record.url?scp=105002268056&partnerID=8YFLogxK782