Numerals -- History;Accounting -- History;Bookkeeping -- History
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several...
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...
This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from...
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...
Schwarz, Matth?, 1497-1574?;Account books -- History;Bookkeeping -- History
In 1518, when nothing but Paciolo's "Summa" had been printed in the world of bookkeeping, Matth? Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as "Threefold Bookkeeping." This manuscript showed an...
Books reviewed are: Stephen A. Zeff, (ed.), Asset Appreciation, Business lncome and Price-Level Accounting: 1918-1935 Reviewed by Louis Goldberg; The Chartered Accountant in Australia, Golden Jubilee Issue Reviewed by Robert H. Raymond; Rex...
Bookkeeping -- Germany -- History;Schreiber, Heinrich, d. 1525. Ayn New Kunstlich Buech;Grammateus, Henricus;Account Books -- History
This article brings to light the neglected contribution of Grammateus, the author or Ayn New Kunstlich Buech (A New Skill Book) which, although basically a mathematics text, contained a section on bookkeeping in the style of Paciolo's Summa. His...
During the second half of the twelfth century the "accomandatio" was a well-defined business contract in Genoa. These old Genoese documents reveal some important economic pehnomena, such as the process of capital accumulation and the clear...