The article deals with double-entry bookkeeping proliferation in Europe within the period of 15th and 19th centuries, which became the period of the powerful and large-scale development of accounting methodology and its main elements, as well as of accounting record techniques. The author opines that from the standpoint of conformity to the laws of history and continuity of accounting scientific thought development this period is of particular historical and scientific interest.
Akat'eva M.D. Istoriia razvitiia teorii bukhgalterskogo ucheta [History of an accounting theory development: a manual]. Moscow, Moscow State University of Printing Arts Publ., 2010.
Akat'eva M.D. Metod bukhgalterskogo ucheta: avtorskii vzgliad [Method of accounting development: the author's view]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 48.
Akat'eva M.D. Metodologiia bukhgalterskogo ucheta: sovremennyi vzgliad [Accounting methodology: a modern view]. Moscow, Moscow State University of Printing Arts Publ., 2012.