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Taxation

University of Mississippi

Accounting Historians Journal

1992

Numerals -- History; Accounting -- History; Bookkeeping -- History

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Introduction Of Arabic Numerals In European Accounting, John W. Durham Jan 1992

Introduction Of Arabic Numerals In European Accounting, John W. Durham

Accounting Historians Journal

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.