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- Title
Abacists Versus Algorists.
- Authors
STONE, WILLIARD E.
- Abstract
The article discusses the controversy associated with the use of the Hindu-Arabic numeration system and the Roman numeration system in accounting in Europe. The Hindu-Arabic system is thought to have been invented by the Hindus and transmitted to Europe by the Arabs. Objections to the accounting use of the numeral system are centered around the claim that it is highly susceptible to fraud. Critics of the system say it would be easy to add, remove, or alter a single figure. They also say that the flexibility of the system can lead to inaccuracies and errors due to less painstaking efforts on the part of the accountant.
- Subjects
EUROPE; ACCOUNTING methods; ARABIC numeration; ROMAN numerals; ACCOUNTING fraud; ACCOUNTING changes; CORRUPTION; ACCOUNTING
- Publication
Journal of Accounting Research (Wiley-Blackwell), 1972, Vol 10, Issue 2, p345
- ISSN
0021-8456
- Publication type
Article
- DOI
10.2307/2490013