Accounting -- Study and teaching;Accounting -- History
A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.
Jones, Thomas, 1804-1889;Foster, Benjamin Franklin, ca. 1803-1859
Thomas Jones and Benjamin Franklin Foster were two early American accounting textbook authors and teachers. Their careers, spanning the middle of the nineteenth century, occurred during a time of relatively little professional activity and...
Accounting -- History;Accounting -- Study and teaching
The object of all this review of historical apocrypha is really quite simple - historical statements made by non-historians, in particular, must be challenged by historians.
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...
Reckoning boards;Tallies;Accounting machines -- History
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent...
Bernard, Frederick Robert, 1850-1922; University of Mississippi -- Alumni and alumnae; University of Mississsippi -- History; Medical students; Families -- Louisiana