THE INTRODUCTION OF "ARABIC" NUMERALS IN EUROPEAN ACCOUNTING

Authors
Durham, John W.
Citation
W. Durham, John, THE INTRODUCTION OF "ARABIC" NUMERALS IN EUROPEAN ACCOUNTING, Accounting historians journal , 19(2), 1992, pp. 25-55
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
19
Issue
2
Year of publication
1992
Pages
25 - 55
Database
ACNP
SICI code
Abstract
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several factors, not least to interplay between the culture and cultural conservatism of clerks and the educational and intellectual changes of the early Italian Renaissance.