Dissertations abstracted are: An Examination of the Role of Eric Louis Kohler in the Development of the Accounting Profession by Nancy Kay Adams Humma; Abuse of Power: New York City and the Formation of Municipal Law, 1846-1866 by Jeffrey Wood...
Dissertations abstracted are: Salt-Making, Merchants and Markets: The Role of a Critical Resource in the Development of Maya Civilization by Anthony Parshall Andrews; Military and Financial Government in France, 1648-1 661 by Peter Jonathan Berger;...
Giovanni Farolfi and Co.;Farolfi (Giovanni) and Co.;Bookkeeping -- History
This article examines the branch ledger of a Florentine firm in 13th century Provence, and its relationship to contemporaneous Tuscan account books. It is concluded that the ledger was part of a sophisticated accounting system, with a debit and...
Accounting -- History;Accounting -- History -- Research;Accounting -- History -- Bibliography
Over 200 books and articles on accounting history published 1969-1977 are listed in an annotated bibliography and assessed in Part I. Part II makes the following suggestions for future research: (i) more bibliographies (ii) influence of the...
Glass manufacture -- France -- History;Cost accounting -- France -- History;Bookkeeping -- France -- History;Manufacture Royale des Glaces
Compagnie de Saint-Gobain
In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the...