複式簿記와 資本主義의 發達에 관한 文獻史的 硏究

• 영문명: A historical approach to the relationship between the development of capitalism and double entry bookkeeping
• 발행기관: 한국경영사학회
• 저자명: Koh Seung Hee(高承禧)
• 간행물 정보: 『경영사연구(경영사학)』제13집 제1호(통권17호), 129~150쪽, 전체 22쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 1998.06.30

영문 초록

The purpose of this study has been to test the assumption that double entry bookkeeping played a significant role in the economic development of capitalistic countries in Europe after Middle Ages. The logic advanced to support this assumption is sound, and double-entry bookkeeping indicates that it would have been an active catalyst and major contributor toward growth of bookkeeping. It was both a manifestation of the spirit of capitalism in its formative period as well as a propulsive agency furthering a significant economic and cultural development. According to Sombart’s work, Die Modern Kapitalismus, double-entry bookkeeping not only created the concept of capital but also produced the capitalistic enterprise. The creative significance of double-entry bookkeeping is already evident in the very origin of capitalistic enterprise. This study has demonstrated, as envisioned by such scholars as Sombart, Weber, Yamay and Winjum, that double entry bookkeeping for the ordering of economic data did make a substantial contribution to the growth and development of capitalism.

목차

Ⅰ. 問題의 提起

Ⅱ. 資本主義精神의 發現과 基本槪念

Ⅲ. 複式簿記의 歷史的 槪念規定과 資本主簿記

Ⅳ. 複式簿記에 대한 「좀바르트」命題의 檢討

Ⅴ. 要約 및 結論

參考文獻

Abstract

키워드

capitalism double entry bookkeeping