<p>Within Psychiatry and psychology, Double Bookkeeping, also known as Double Entry Bookkeeping is <strong>not quite the same as <a href="https://en.wikipedia.org/wiki/Double-entry_bookkeeping_system" rel="nofollow noreferrer">double entry bookkeeping within accountancy</a></strong>.  Within Psychiatry and Psychology, it refers to the tendency, among those who experience delusions, to perceive both the reality and the delusions as being real. <strong>There are discrepancies or inconsistencies between the two within psychiatry which the affected person may not be bothered about</strong>, whereas within accountancy, the two entries made in different parts of accounts records are there to reconcile the records and ensure <strong>there are no</strong> discrepancies or inconsistencies.</p>

<p><strong>Example Accountancy Double Bookkeeping</strong></p>

<p>The main accounts ledger may have a record of a transaction paying $100.00 towards a dept to <em>Debt and Renters Ltd.</em></p>

<p>Meanwhile another entry will be made in the debts record for <em>Debt and Renters Ltd.</em> stating that <strong>on the same date in the main ledger</strong>, \$100.00 has been taken off the debt, with the running balance remaining being $100.00 less than previous.</p>

<p>All records reconcile, showing no discrepancies or inconsistencies.</p>

<p><strong>In psychiatry and psychology</strong></p>

<p>Swiss psychiatrist and eugenicist, Eugen Bleuler in <em>Dementia Praecox or the Group of Schizophrenias</em> (his 1911 seminal study, translated from German into English in 1950 by Joseph Zinkin) said on pages 56:</p>

<blockquote>
  <p>It is especially important to know that these patients carry on a kind of “double-entry bookkeeping” in many of their relationships. They know the real state of affairs as well as the falsified one and will answer according to the circumstances with one kind or the other type of orientation—or both together. This last is especially frequent in mis(-)recognizing people: the physician “is now here as Dr. N.,” at other times he becomes the former lover.</p>
</blockquote>

<p>With this, "Dr. N." is both a former lover and their physician whilst in reality, Dr. N. was never their lover.  Without the ability to carry out reality checking efficiently, they can refer to either or both as being true.</p>

<p><strong>In accounts ledgers terms</strong> there are two entries in the person's main record within the mind recording the facts concerning Dr. N. without a strong second record to refer to regarding the person's past lovers.</p>

<p>Jeneen Interlandi, wrote in The New York Times Magazine (2012)</p>

<blockquote>
  <p>While we waited for the doctor to evaluate him, my father did what mental health professionals refer to as double-bookkeeping. He remembered most of what transpired earlier in the day but still believed he was in the hospital to have his pacemaker checked.</p>
</blockquote>

<h2>References</h2>

<p>Bleuler, E. (1950). Dementia praecox or the group of schizophrenias. Oxford, England: International Universities Press.</p>

<p>Interlandi, J. (2012). When My Crazy Father Actually Lost His Mind - New York Times Magazine<br>Accessible from: <a href="http://www.nytimes.com/2012/06/24/magazine/when-my-crazy-father-actually-lost-his-mind.html" rel="nofollow noreferrer">http://www.nytimes.com/2012/06/24/magazine/when-my-crazy-father-actually-lost-his-mind.html</a></p>

<h2>See also</h2>

<p>Bortolotti, L., &amp; Broome, M. R. (2012). Affective dimensions of the phenomenon of double bookkeeping in delusions. <em>Emotion Review</em>, 4(2), 187-191.<br>
DOI: <a href="https://doi.org/10.1177/1754073911430115" rel="nofollow noreferrer">10.1177/1754073911430115</a></p>

<p>and</p>

<p>Carruthers, B. G., &amp; Espeland, W. N. (1991). Accounting for rationality: Double-entry bookkeeping and the rhetoric of economic rationality. <em>American journal of sociology</em>, 97(1), 31-69.<br>
DOI: <a href="https://doi.org/10.1057/9780230304253_12" rel="nofollow noreferrer">10.1057/9780230304253_12</a></p>

CC BY-SA 3.0
2018-03-11T06:19:19.917Z
i think you have done good research finding references to this but i disagree with your interpretation of the meaning re bleuler reference.
faustus
CC BY-SA 3.0
2018-03-11T10:28:27.777Z
@faustus - The definition holds true to me.  "Dr. N." sometimes being a former lover when they are not is double bookkeeping.
Chris Rogers
CC BY-SA 3.0
2018-03-07T08:48:53.733Z
2018-03-11T10:59:23.813Z
2018-03-11T10:59:23.813Z
Chris Rogers
<p>I think "double bookkeeping" here refers to the practice of some unethical accountants of keeping two sets of accounting books - one with the "real" numbers for day-to-day use and one with the "show" numbers that are available for auditors, attorneys, etc. to view.</p>

<p>Thus, a patient who is engaged in "double bookkeeping" could be, in essence, keeping two sets of "books" in their minds, with those "books" being world-views or understandings of reality. One book might compartmentalize the "delusional" ideas (with the rational ideas stored in the other book), or delusional ideas might be apportioned among the books in such a way that each book is internally consistent (e.g. Book 1 says space aliens ate my brain, but there are no Crab People, while Book 2 says that there are Crab People who are controlling the House of Representatives and who are holding my brain hostage on Saturn but that my brain was not, in fact, eaten, and Crab People come from Memphis, not space).</p>

CC BY-SA 3.0
2018-03-07T08:51:35.413Z
This is different to accountancy.  Your example Book 1 and Book 2 entries are **inconsistent** and cannot be reconciled with each other.
Chris Rogers
CC BY-SA 3.0
2018-03-05T22:40:50.670Z
2018-03-06T19:52:41.880Z
2018-03-06T19:52:41.880Z
Robert Columbia
<h3>TL;DR What does double bookkeeping mean? +1 for sharing stories about your Tappy</h3>
<p>Tappy (Talbott) has always been a tad odd, but who'd blame him, right? The guy took a whole bunch of tropane delieriants, then locked everyone out of his apartment, flipping out for reasons unknown, then in all the chaos, seriously cut an artery on the side of his head.</p>
<p>Now, Tappy tells me that one term he picked up from his $350/hr psychiatrist is the concept of &quot;doublebookkeeping&quot; ... My impression is that it has to do with</p>
<p><a href="https://en.wiktionary.org/wiki/double_bookkeeping" rel="noreferrer">From wiki</a>:</p>
<blockquote>
<p><strong>Double Bookkeeping.</strong> The tendency, among those who experience delusions, to perceive reality and the delusions as both being real, while remaining unbothered by the discrepancy or inconsistencies between the two.</p>
</blockquote>
<p>Isn't this description the same as the concept of reality testing? You may have weird things go on all around you, but it's not so much as &quot;<em>aliens are inserting thoughts into my mind</em> as it is just merely a more open-minded approach to one's phenomenology: &quot;It would appear <em>as</em> though...&quot; &quot;<em>aliens are doing this to me</em></p>
<h2><strong>So, within the context of psychistry, mental-health, or psychology, how might one interpret the term doublebookkeeping?</strong></h2>
<ol>
<li><p>Does it relate, if even only thematically, to the actual accounting concept of of double-entry bookkeeping?</p>
</li>
<li><p>My alternative interpretation is that it means &quot;take the raw crazy inside your head&quot; (&quot;insanity&quot;), run it through a cultural appropriateness filter, process, shake, dress it up for mainstream consumption, and then release: hello outsanity.</p>
</li>
<li><p>Or, do you reckon Tappy lied to me just to sound cool?</p>
</li>
</ol>

CC BY-SA 3.0
2018-02-22T16:58:37.620Z
Where did Tappy tell you *that one term he picked up from his $350/hr psychiatrist is the concept of "doublebookkeeping"*?
Chris Rogers
CC BY-SA 3.0
2018-02-22T17:02:05.600Z
In his apartment. I'm pretty sure after the MRIs ruled out TBI for his ongoing cognitive symptoms
faustus
CC BY-SA 3.0
2018-02-22T17:03:52.170Z
+1 Chris for being either a Tappy well-wisher, or perhaps aficionado
faustus
CC BY-SA 3.0
2018-02-22T17:04:49.340Z
Not even sure who you are talking about? lol
Chris Rogers
CC BY-SA 3.0
2018-03-05T22:42:18.960Z
I think "double bookkeeping" here refers to the practice of some unethical accountants of keeping two sets of accounting books - one with the "real" numbers for day-to-day use and one with the "show" numbers that is available for auditors, attorneys, etc. to view.
Robert Columbia
<terminology><dreams><psychiatry><psychology>
In psychiatry, what does double-bookkeeping mean?
faustus
# In psychiatry, what does double-bookkeeping mean?

(Asked by: username_0 on 2018-02-22)

### TL;DR What does double bookkeeping mean? +1 for sharing stories about your Tappy

Tappy (Talbott) has always been a tad odd, but who'd blame him, right? The guy took a whole bunch of tropane delieriants, then locked everyone out of his apartment, flipping out for reasons unknown, then in all the chaos, seriously cut an artery on the side of his head.

Now, Tappy tells me that one term he picked up from his $350/hr psychiatrist is the concept of "doublebookkeeping" ... My impression is that it has to do with

[From wiki](https://en.wiktionary.org/wiki/double_bookkeeping):

> **Double Bookkeeping.** The tendency, among those who experience delusions, to perceive reality and the delusions as both being real, while remaining unbothered by the discrepancy or inconsistencies between the two.

Isn't this description the same as the concept of reality testing? You may have weird things go on all around you, but it's not so much as "*aliens are inserting thoughts into my mind* as it is just merely a more open-minded approach to one's phenomenology: "It would appear *as* though..." "*aliens are doing this to me*

## **So, within the context of psychistry, mental-health, or psychology, how might one interpret the term doublebookkeeping?**

1. Does it relate, if even only thematically, to the actual accounting concept of of double-entry bookkeeping?
2. My alternative interpretation is that it means "take the raw crazy inside your head" ("insanity"), run it through a cultural appropriateness filter, process, shake, dress it up for mainstream consumption, and then release: hello outsanity.
3. Or, do you reckon Tappy lied to me just to sound cool?

**Tags:** terminology, dreams, psychiatry, psychology

> **Comments:**
> **username_1**: Where did Tappy tell you *that one term he picked up from his $350/hr psychiatrist is the concept of "doublebookkeeping"*?  
> **username_0**: In his apartment. I'm pretty sure after the MRIs ruled out TBI for his ongoing cognitive symptoms  
> **username_0**: +1 Chris for being either a Tappy well-wisher, or perhaps aficionado  
> **username_1**: Not even sure who you are talking about? lol  
> **username_2**: I think "double bookkeeping" here refers to the practice of some unethical accountants of keeping two sets of accounting books - one with the "real" numbers for day-to-day use and one with the "show" numbers that is available for auditors, attorneys, etc. to view.  

---

## 2 answers

### Answer by username_1 on 2018-03-07. Score: 2

Within Psychiatry and psychology, Double Bookkeeping, also known as Double Entry Bookkeeping is **not quite the same as [double entry bookkeeping within accountancy](https://en.wikipedia.org/wiki/Double-entry_bookkeeping_system)**. Within Psychiatry and Psychology, it refers to the tendency, among those who experience delusions, to perceive both the reality and the delusions as being real. **There are discrepancies or inconsistencies between the two within psychiatry which the affected person may not be bothered about**, whereas within accountancy, the two entries made in different parts of accounts records are there to reconcile the records and ensure **there are no** discrepancies or inconsistencies.

**Example Accountancy Double Bookkeeping**

The main accounts ledger may have a record of a transaction paying $100.00 towards a dept to *Debt and Renters Ltd.*

Meanwhile another entry will be made in the debts record for *Debt and Renters Ltd.* stating that **on the same date in the main ledger**, \$100.00 has been taken off the debt, with the running balance remaining being $100.00 less than previous.

All records reconcile, showing no discrepancies or inconsistencies.

**In psychiatry and psychology**

Swiss psychiatrist and eugenicist, Eugen Bleuler in *Dementia Praecox or the Group of Schizophrenias* (his 1911 seminal study, translated from German into English in 1950 by Joseph Zinkin) said on pages 56:

> It is especially important to know that these patients carry on a kind of “double-entry bookkeeping” in many of their relationships. They know the real state of affairs as well as the falsified one and will answer according to the circumstances with one kind or the other type of orientation—or both together. This last is especially frequent in mis(-)recognizing people: the physician “is now here as Dr. N.,” at other times he becomes the former lover.

With this, "Dr. N." is both a former lover and their physician whilst in reality, Dr. N. was never their lover. Without the ability to carry out reality checking efficiently, they can refer to either or both as being true.

**In accounts ledgers terms** there are two entries in the person's main record within the mind recording the facts concerning Dr. N. without a strong second record to refer to regarding the person's past lovers.

Jeneen Interlandi, wrote in The New York Times Magazine (2012)

> While we waited for the doctor to evaluate him, my father did what mental health professionals refer to as double-bookkeeping. He remembered most of what transpired earlier in the day but still believed he was in the hospital to have his pacemaker checked.

## References

Bleuler, E. (1950). Dementia praecox or the group of schizophrenias. Oxford, England: International Universities Press.

Interlandi, J. (2012). When My Crazy Father Actually Lost His Mind - New York Times Magazine  
Accessible from: <http://www.nytimes.com/2012/06/24/magazine/when-my-crazy-father-actually-lost-his-mind.html>

## See also

Bortolotti, L., & Broome, M. R. (2012). Affective dimensions of the phenomenon of double bookkeeping in delusions. *Emotion Review*, 4(2), 187-191.  
DOI: [10.1177/1754073911430115](https://doi.org/10.1177/1754073911430115)

and

Carruthers, B. G., & Espeland, W. N. (1991). Accounting for rationality: Double-entry bookkeeping and the rhetoric of economic rationality. *American journal of sociology*, 97(1), 31-69.  
DOI: [10.1057/9780230304253\_12](https://doi.org/10.1057/9780230304253_12)

> **Comments:**
> **username_0**: i think you have done good research finding references to this but i disagree with your interpretation of the meaning re bleuler reference.  
> **username_1**: @username_0 - The definition holds true to me.  "Dr. N." sometimes being a former lover when they are not is double bookkeeping.  

---

### Answer by username_2 on 2018-03-05. Score: 0

I think "double bookkeeping" here refers to the practice of some unethical accountants of keeping two sets of accounting books - one with the "real" numbers for day-to-day use and one with the "show" numbers that are available for auditors, attorneys, etc. to view.

Thus, a patient who is engaged in "double bookkeeping" could be, in essence, keeping two sets of "books" in their minds, with those "books" being world-views or understandings of reality. One book might compartmentalize the "delusional" ideas (with the rational ideas stored in the other book), or delusional ideas might be apportioned among the books in such a way that each book is internally consistent (e.g. Book 1 says space aliens ate my brain, but there are no Crab People, while Book 2 says that there are Crab People who are controlling the House of Representatives and who are holding my brain hostage on Saturn but that my brain was not, in fact, eaten, and Crab People come from Memphis, not space).

> **Comments:**
> **username_1**: This is different to accountancy.  Your example Book 1 and Book 2 entries are **inconsistent** and cannot be reconciled with each other.  

---

