A Brief History of Double Entry Book-keeping

Jolyon Jenkins investigates how accountants shaped the modern world. He examines the military's sometimes uncomfortable relationship with accountancy, from the 17th century to the present day. In the Crimean War, 90 per cent of the near 20,000 men killed died from starvation and exposure. Soldiers were allocated one coat to last them three years, even though there were warehouses full of replacements. Accounting decisions were being made in Parliament rather than on the battlefield.