{"id":"https://openalex.org/W1972401149","doi":"https://doi.org/10.1111/j.1467-6281.1990.tb00232.x","title":"Indian Imitation or Invention of Cash\u2010Book and Algebraic Double\u2010Entry","display_name":"Indian Imitation or Invention of Cash\u2010Book and Algebraic Double\u2010Entry","publication_year":1990,"publication_date":"1990-03-01","ids":{"openalex":"https://openalex.org/W1972401149","doi":"https://doi.org/10.1111/j.1467-6281.1990.tb00232.x","mag":"1972401149"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-6281.1990.tb00232.x","doi":"https://doi.org/10.1111/j.1467-6281.1990.tb00232.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.1990.tb00232.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5065696747","display_name":"Michael E. Scorgie","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I196829312","display_name":"La Trobe University","ror":"https://ror.org/01rxfrp27","country_code":"AU","type":"education","lineage":["https://openalex.org/I196829312"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"MICHAEL E. SCORGIE","raw_affiliation_strings":["Michael E. Scorgie is Senior Lecturer in accountancy at La Trobe University, Victoria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Michael E. Scorgie is Senior Lecturer in accountancy at La Trobe University, Victoria","institution_ids":["https://openalex.org/I196829312"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5065696747"],"corresponding_institution_ids":["https://openalex.org/I196829312"],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.37809735,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"26","issue":"1","first_page":"63","last_page":"70"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5644999742507935,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5644999742507935,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12170","display_name":"History and Theory of Mathematics","score":0.30709999799728394,"subfield":{"id":"https://openalex.org/subfields/1207","display_name":"History and Philosophy of Science"},"field":{"id":"https://openalex.org/fields/12","display_name":"Arts and Humanities"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13897","display_name":"Historical Economic and Legal Thought","score":0.016899999231100082,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/double-entry-bookkeeping","display_name":"double-entry bookkeeping","score":0.8579999804496765},{"id":"https://openalex.org/keywords/alexander-hamilton","display_name":"Alexander Hamilton","score":0.8610000014305115},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.5989999771118164}],"concepts":[{"id":"https://openalex.org/C126388530","wikidata":"https://www.wikidata.org/wiki/Q1131737","display_name":"Imitation","level":2,"score":0.7286604642868042},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.6323420405387878},{"id":"https://openalex.org/C9376300","wikidata":"https://www.wikidata.org/wiki/Q168817","display_name":"Algebraic number","level":2,"score":0.5550909042358398},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3380811810493469},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.21901288628578186},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.17282772064208984},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.12132519483566284},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.09816688299179077},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1467-6281.1990.tb00232.x","doi":"https://doi.org/10.1111/j.1467-6281.1990.tb00232.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.1990.tb00232.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":9,"referenced_works":["https://openalex.org/W612599025","https://openalex.org/W1513341664","https://openalex.org/W1573856593","https://openalex.org/W2048847544","https://openalex.org/W2079874350","https://openalex.org/W2085751004","https://openalex.org/W2137608227","https://openalex.org/W2958578836","https://openalex.org/W4242105030"],"related_works":["https://openalex.org/W3122412235","https://openalex.org/W2048847544","https://openalex.org/W2137608227","https://openalex.org/W2625120650","https://openalex.org/W2053823413","https://openalex.org/W656046088","https://openalex.org/W4362714512","https://openalex.org/W2319432972","https://openalex.org/W4385447695","https://openalex.org/W602406263"],"abstract_inverted_index":{"This":[0],"paper":[1,72],"opens":[2],"by":[3,67,93],"defining":[4],"two":[5],"distinct":[6],"double\u2010entry":[7,26,53,115],"systems:":[8],"cash\u2010book":[9,44,112],"and":[10,16,49,87,113],"algebraic.":[11],"It":[12],"then":[13,73],"examines":[14],"evidence":[15,32,48,61,78,109],"arguments":[17],"advanced":[18],"in":[19,29,99],"support":[20,36],"of":[21,43,62],"the":[22,47,59,77,84,89,94,100,107,118],"contention":[23,82],"that":[24,79,83,106,117],"algebraic":[25,52,114],"was":[27,65],"invented":[28],"India.":[30],"Some":[31],"is":[33],"found":[34],"to":[35,55,75],"a":[37,81],"case":[38,50],"for":[39,51],"an":[40],"early":[41],"development":[42],"double\u2010entry.":[45],"But":[46],"seems":[54],"lack":[56],"substance":[57],"because":[58],"pivotal":[60],"Alexander":[63],"Hamilton":[64],"modified":[66],"his":[68],"brother":[69],"Walter.":[70],"The":[71,103],"turns":[74],"examine":[76],"supports":[80],"Indians":[85,119],"imitated":[86],"adopted":[88],"bookkeeping":[90],"systems":[91],"conveyed":[92],"Moguls":[95],"who":[96],"conquered":[97],"India":[98],"mid\u2010sixteenth":[101],"century.":[102],"analysis":[104],"concludes":[105],"available":[108],"regarding":[110],"both":[111],"shows":[116],"were":[120],"imitators":[121],"rather":[122],"than":[123],"inventors.":[124]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-08-21T09:56:20.448147","created_date":"2016-06-24T00:00:00"}
