I read a surprisingly enjoyable book you might like on the history of double entry accounting, developed in the markets of Venice in the 16th century as Arabic numerals began replacing Roman numerals for their easier arithmetic. More thorough month to month bookkeeping of profits and losses was a precursor to anyone investing their own money in someone else’s business. Before that it was just Royal families funding risky excursions.

The book is “Double Entry” by Jane Gleeson-White