Reviewed by Kohhei Yamada Meiji University and Kazushige Shima Takushoku University
The author, Dr. Osamu Kojima, a Professor of Accounting at Kwansei Gakuin University in Japan, is an authority in Japan on the historical study of bookkeeping. In 1961 he published his work Origin and Development of Double-Entry Bookkeeping, and after three years his famous work The Historical Study of Bookkeeping as a back-up for the above book. Furthermore, in 1971 he brought out another work, The Historical Development of Double-Entry Bookkeeping in England. According to Dr. Kojima, he had the following ideas for a new project soon after he published his last named work:
(1) Not stopping with the study of the historical development of double-entry bookkeeping in England on the basis of secondary materials, but examining basic raw materials that are needed for that study, and utilizing them as a reinforcement for The Historical Development of Double-Entry Bookkeeping in England in the same way as The Historical Study of Bookkeeping was a back-up for Origin and Development of Double-Entry Bookkeeping.
(2) Studying the social and economic background of the development of double-entry bookkeeping in Scotland in the last quarter of the seventeenth and the whole of the eighteenth centuries, because good works on bookkeeping that were written in English were published both in Scotland and in England (by Scottish authors) during that period.
In August 1973, Dr. Kojima visited London and Venice in order to research the above subjects of study. In July and August 1976, he visited Moscow, Florence and nine other cities. During these trips he examined necessary accounting textbooks and account books, and he also included visits to many places that had been the settings of various episodes in the historical development of accounting. Studies in the Historical Materials of Accounting was the result of this research.
In this book one hundred and fifty-nine pictures that the author took in the visited cities appear first, and a preface, the text and an appendix follow. These pictures include color photos of the English version of Ympyn’s books (the front cover, the title page, the first page of “To the reader” and the second chapter), a Florentine Banker’s account book, and the plaque of Luca Pacioli in San Sepolcro.
The text consists of ten chapters, one for each of the cities visited:
I. Moscow
II. Florence
Ill. San Sepolcro and Naples
IV. Venice
V. Milan
VI. Antwerp
VII. London
VIII. Glasgow
IX. Edinburgh
X. Aberdeen.
The main content of each chapter is as follows:
I. The examination of the state of the English version of Ympyn’s book on accounting in the Lenin State Library in Moscow.
II. The examination of the state of a Florentine banker’s account book dated in 1211.
III. The examination of the state of Pacioli’s Summa in the City Library of San Sepolcro. Some explanation of the different editions of the Summa, first edition, 1494. The location of the famous picture of Luca Pacioli.
IV. The location of the bust of Professor Besta.
V. Some explanation of the book of the Borromed Company and the location of the company.
VI. The introduction about Christopher Plantin and his son-in-law, Moretus, and the explanation of their tombstones in Notre Dame in Antwerp.
VII. Some explanation about some early English accounting text books in London and the account books of some English merchants of the sixteenth century.
VIII. An explanation of Scottish accounting textbooks in the Glasgow University Library and the Mitchell Library in Glasgow.
IX. An explanation of Scottish accounting textbooks in the Institute of Chartered Accountants of Scotland, and the National Library of Scotland; the reason for Scottish authors of bookkeeping coming to the fore in the last quarter of the seventeenth and the whole of the eighteenth centuries. The examination of the state of Weddington’s accounting textbook; the reason for the textbook being found at Blairs College in Aberdeen.
X. Dr. Kojima’s questions about Weddington’s accounting textbook addressed to the director of Blairs College Library and the answers to those questions.
The appendix consists of a paper “On Idea Rationaria by R. Colin-son: The first Scottish accounting textbook” and a summary of Dr. Kojima’s book that is written in English.
Though the period of the trip of the author’s study was comparatively short, he examined a good many basic raw materials and the use of illustrations was very effective. On the face of it, the book appears to be a trip diary, but the contents offers a truly valuable historical study of bookkeeping which is highly recommended.
