Indeed the challenges facing accounting historians--namely to initiate meaningful applications of quantitative analysis, to recapture a "lost century" of accounting history and to build toward a more complete literature about the history of...
Capital -- Accounting -- History;Income accounting -- History
This paper evidences the contribution of leading writers in the early 1900s to the vexed problems associated with capital maintenance and periodic income determination. It reveals that the issues which were then being discussed (such as the...