View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by eGrove (Univ. of Mississippi) Accounting Historians Journal Volume 21 Article 4 Issue 1 June 1994 1994 Early accounting in northern Italy: The oler of commercial development and the printing press in the expansion of double-entry from Genoa, Florence and Venice Geofrey T. Mills Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation Mills, Geofrey T. (1994) "Early accounting in northern Italy: The or le of commercial development and the printing press in the expansion of double-entry from Genoa, Florence and Venice," Accounting Historians Journal: Vol. 21 : Iss. 1 , Article 4. Available at: https://egrove.olemiss.edu/aah_journal/vol21/iss1/4 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Journal by an authorized editor of eGrove. For more information, please contact
[email protected]. Mills: Early accounting in northern Italy: The role of commercial development and the printing press in the expansion of double-entry from Genoa, Florence and Venice The Accounting Historians Journal Vol. 21, No. 1 June 1994 Geofrey T. Mills UNIVERSITY OF NORTHERN IOWA EARLY ACCOUNTING IN NORTHERN ITALY: THE ROLE OF COMMERCIAL DEVELOPMENT AND THE PRINTING PRESS IN THE EXPANSION OF DOUBLE-ENTRY FROM GENOA, FLORENCE AND VENICE1 Abstract: This paper offers an explanation of why double-entry book keeping developed in the city-states of Northern Italy in the years 1200-1350, and then how it then spread from there to the rest of Europe.