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...
The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms...
Dissertations abstracted are: Perspectives on the "Objectives of Financial Statements" by Robert Bloom; Robert M. Trueblood, CPA: The Consumate Professional by Roscoe Bryson; Robert H. Montgomery: A Pioneer Leader of American Accounting by Alfred...