Montaigne's book-keeping. We can't tell Montaigne was directly influenced by book-keeping writers as Benedetto Cotrugli, Jean Ympyn ou Pierre de Savonne. However we can find some analogies between double-entry book-keeping as developed at the end of Renaissance and Montaigne open form of essay. For instance in the Essais lays the idea of current account. Montaigne keeps records of credits and debits in one same page trying to keep the balance. The chapter « Des noms », is a good example.