Rhetoric and the Invention of Double Entry Bookkeeping
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If he [the merchant] be fortunate it [i.e. double-entry bookkeeping] satisfies the world of his just dealing, and is the fairest and best Apologies of his innocence and honesty to the World, and Contributes exceedingly to the satisfaction of all his friends and well-wishers, and to the Confutation and silencing of all his malevolent and detracting enemies, and proves the great cause to bring him to a most favourable Composition with his Creditor: whereas those that are ignorant of it, in such a Condition are censured by all, when they have nothing to show but bare words to vindicate themselves.
[1] B. Yamey. ACCOUNTING AND THE RISE OF CAPITALISM - FURTHER NOTES ON A THEME BY SOMBART , 1964 .
[2] R. D. Roover. The Story of the Alberti Company of Florence, 1302–1348, as Revealed in Its Account Books , 1958, Business History Review.
[3] B. Yamey. 15TH AND 16TH CENTURY MANUSCRIPTS ON ART OF BOOKKEEPING , 1967 .
[4] J. J. Murphy. Ciceros rhetoric in the middle ages , 1967 .