Jones, Thomas, 1804-1889;Foster, Benjamin Franklin, ca. 1803-1859
Thomas Jones and Benjamin Franklin Foster were two early American accounting textbook authors and teachers. Their careers, spanning the middle of the nineteenth century, occurred during a time of relatively little professional activity and...
About ten years ago, the late Hugli1 published in the Zeitschrift für Buchhaltung an essay about the origin of the natural theory of accounting, usually known as the theory of two series of accounts. In this article, he attributed the development...