What aspect of the business environment supported the rise of double-entry accounting?

What aspect of the business environment supported the rise of double-entry accounting?
Two things are more difficult with double entry bookkeeping:
1. Errors - Any accounting error will impact two accounts thus doubling your chance of finding and correcting it.
2. Fraud - It is harder to hide fraudulent activity when any change in one account results in a change in some other account.

The rise of external ownership likely gave rise to the need for more accurate company books. Thus the rise in double-entry accounting to both reduce errors and to keep internal management honest (protecting the new non-operating owners).