Bookkeeping -- Germany -- History;Schreiber, Heinrich, d. 1525. Ayn New Kunstlich Buech;Grammateus, Henricus;Account Books -- History
This article brings to light the neglected contribution of Grammateus, the author or Ayn New Kunstlich Buech (A New Skill Book) which, although basically a mathematics text, contained a section on bookkeeping in the style of Paciolo's Summa. His...
Accounting -- England -- History;Collins, John, 1625-1683
This article will examine John Collins' textbooks, particularly An Introduction to Merchants Accounts, to consider the influence of merchants' current trading activities upon the accounting texts of seventeenth century England.
Cost Accounting -- History;Church, A. Hamilton (Alexander Hamilton), 1866-1936
The influence of engineers on the development of cost accounting in the closing decades of last century has been well recognized. The influence of economists, the retarding effects of an obsession with industrial secrecy, and some curious effects...