The common abbreviation for the accounting term debit is a puzzling one—Dr. Today, particularly with our depersonalized treatment of the accounting or bookkeeping debit, there is no obvious clue as to why there is an r in debit at all. An...
Books reviewed are: Axel Grandell, Redovisningens utvecklingshistoria fran bildskrit tii dator, reviewed by Sandor Aszely; John B. Inglis, My Life and Times, reviewed by Richard A. Scott; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost...
Kuhn, Thomas S. Structure of Scientific Revolutions;Paradigms (Social sciences);Accounting -- History
Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn’s The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent...
International Accounting History Symposium;Bookkeeping -- Germany -- History;Auditing -- Germany -- History
Summary of two papers: State of Bookkeeping in Upper Germany at the Time of the Fuggers and Welsers, by Hermann Kellenbenz; Survey of the Development of Auditing in Germany, by Rosa-Elizabeth Gassmann
We are now able to date the origin of bookkeeping through the fortunate discovery of a specimen drawn up at the end of the 11th century or in the first decade of the 12th century by a Pisan shipbuilder to record expenditures incurred in the...
Books reviewed are: Arthur Lowes Dickinson, Accounting Practice and Procedure, Reviewed by Jack L. Krogstad; Institute of Chartered Accountants in England, Historical Accounting Literature, Reviewed by Adrian L. Kline; Arthur H. Woolf, A Short...