This simple double entry book keeping shows that the net cash flow into the economy produced by government spending is zero, nada, nothing.

FORBES: Job Creation, Economic Growth And Social Justice

The reason is as simple as double entry book keeping.

FORBES: Less Stimulus, More Jobs

Whereas business institutions in the Islamic world remained atomised, the West developed ever more resilient corporations limited liability became widely available in the mid-19th century as well as a penumbra of technologies such as double-entry book-keeping and stockmarkets.

ECONOMIST: Schumpeter