Memory, transaction records, and the wealth of nations

Accounting, Organizations and Society Vol/Iss. 34 Published In Pages: 895-917
By Basu, Sudipta, Kirk, Marcus, Waymire, Greg

Hypothesis

Community size is positively associated with recordkeeping (902)

Note

Recordkeeping, along with money and land inheritance have statistically similar frequencies suggesting that they are fundemental factors in the development of the economy (905)

Test

Test NameSupportSignificanceCoefficientTail
Spearman’s rhoUNKNOWNp<.01?=0.32UNKNOWN

Variables

Variable NameVariable Type OCM Term(s)
Community SizeIndependentCommunity Structure
Record KeepingDependentRecords, Writing, Borrowing And Lending, Accounting