HISTORICAL ANTECEDENTS
Additions to “Parker—1965”
-“A New Treatise on Bookkeeping under the Fuggers,” Mildred Hartsough, Journal of Economics and Business History (Harvard), Vol. 4, 1931-32, pp. 539-551.
-“A Surmise Regarding the Origin of Bookkeeping by Double En-try,” (The case for a Roman Origin), P. Kats, The Accounting Re¬view, December, 1930, pp, 311-316.
-“The Determination of Profit—An Historical Note.” K. C. Keown. Readings in Australian Accountancy, Butterworths, 1955, pp. 69: 73.
-The Evolution: A Contribution to the History and Theory of Com-mercial Accounting (Der Kettensatz Ein Beitrag zur Geschichte und Theorie des kaufmannischen
Rechnens), Karl Kafer, Zurich: Verlag von Schulthess & Co., 1941, 415 pp.
“The Roman Literal Contract and Double-entry Bookkeeping,” Herrmann Herskowitz, Journal of Accountancy, May, 1930.
“Early Bookkeeping,” (Correspondence), Edward Peragallo, Jour-nal of Accountancy, January, 1943.
“Neither Pietra nor Flori,” (Correspondence), Henry Rand Hat-field, Journal of Accountancy, February, 1943.
“The Greeks Had a Word for It,” Journal of Accountancy, October 1945, p. 284.
—”Grave Negligence by Accountants,” (Editorial), Journal of Ac-countancy, July, 1930.
(Vol. 1, No. 3, p. 3, 1974)
—”It’s History,” G. J. Barry, World (Peat, Marwick, Mitchell & Co.) Summer, 1968.
—History and Methods of Taxing Business Corporations in Kansas, (1855-1933), William F. Crum, MBA thesis, University of Kansas, 1933.
—”The History of Accountancy,” J. E. Sterrett, The Public Accoun¬tant, October, 1898, pp. 1-4.
—”Development of Accounting Principles in the United States,” C. G. Blough, Berkeley Symposium on the Foundation of Financial Accounting, 1967: comments by C. Devine and S. Zeff, pp. 1-25.
—”Is Accounting History Important?” The Committee on History, The New York Certified Public Accountant, August, 1954.
—”Slip Accounting System: Traditional Bookkeeping Procedures in Japan,:’ K. Someya, The International Journal of Accounting, Fall, 1971, pp. 99-114.
—”Paciolo” in “The Accounting Exchange,” A. C. Littleton, The Ac¬counting Review, April, 1944, p. 193.
—”Roman Accounting,” R. Robert, The Accountant, August 10,1957, pp. 157-158.
(Vol. 1, No. 4, p. 4, 1974)
