Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of...
Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl;...
Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The...
Dissertations abstracted are: Treasure of the Land of Darkness: A Study of the Fur Trade and its Significance for Medieval Russia (X-XVI Centuries) by Janet L. B. Martin; The North American Fur Trade 1804-1821: A Study in the Life-Cycle of a...
Books reviewed are: David Hackett Fischer, Historians' Fallacies Reviewed by Orace Johnson; Kapadia, G. P., History of the Accountancy Profession in India Reviewed by Cadambi A. Srinivasan; Michael Chatfield, A History of Accounting Thought,...
Onko ten Have's contribution to the literature on accounting history is especially important because of the otherwise scant coverage of the accounting development in the Low Countries during the 17th and 18th centuries. Other writings of this...