We are now able to date the origin of bookkeeping through the fortunate discovery of a specimen drawn up at the end of the 11th century or in the first decade of the 12th century by a Pisan shipbuilder to record expenditures incurred in the...
New England accounting historians are, of course, lucky. We sit on a whole mess of accounting dumps-state, city, town, local historical societies, museums, and private collections-not to speak of the large college collections. Much of it isn't even...
