chapter  16
17 Pages


WithCheryl Susan McWatters

Mercantilism, in various guises, weaves itself through the fabric of accounting historiography. Rarely the central thread, it generally remains hidden under the surface of wider debates that have long captured the attention of accounting researchers. We need only look to the preoccupation in the accounting history literature with the development of double-entry bookkeeping and the emergence of capitalism. 1