Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Practice Main
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Borsodi, R. 1922. The New Accounting: Bookkeeping without books of original entry by use of a natural system of double entry bookkeeping. Dodd, Mead and Company.
Boyle, M. 2020. The real costs of manual accounting. Companies reluctant to begin automating their accounting processes might be overlooking the full cost of keeping manual processes. Strategic Finance (September): 46-53.
Brook, C., 2021. The Top 10 Bookkeeping Mistakes Made by Small Businesses. Key Administration Solutions Bookkeeping Service.
Chen, S. 1998. The rise and fall of debit-credit bookkeeping in china: History and analysis. The Accounting Historians Journal 25(1): 73-92.
De Roover, R. 1938. Characteristics of bookkeeping before Paciolo. The Accounting Review (June): 144-149.
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Dropkin, M. and J. Halpin. 2005. Bookkeeping for Nonprofits: A Step-by-Step Guide to Nonprofit Accounting. Jossey-Bass.
Edwards, J. R., H. M. Coombs and H. T. Greener. 2002. British central government and "the mercantile system of double entry" bookkeeping: A study of ideological conflict. Accounting, Organizations and Society 27(7): 637-658.
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Flesher, D. L. 1979. Barter bookkeeping: A tenacious system. The Accounting Historians Journal 6(1): 83-86.
Greeley, H. D. 1919. New modern illustrative bookkeeping. Journal of Accountancy (October): 315-316.
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Hatfield, H. R. and A. C. Littleton. 1932. A check-list of early bookkeeping texts. The Accounting Review (September): 194-206.
Heilman, E. A. 1930. Co-ordination between high-school bookkeeping and college accounting courses. The Accounting Review (December): 317-320.
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Ijiri, Y. 1982. Triple-Entry Bookkeeping and Income Momentum. Studies in Accounting Research (18). American Accounting Association.
Ijiri, Y. 1986. A framework for triple-entry bookkeeping. The Accounting Review (October): 745-759.
Ijiri, 1989. Momentum Accounting and Triple-Entry Bookkeeping. Studies in Accounting Research (31). American Accounting Association.
Illuzzi, K. 2016. Bookkeeping or preparation service? That is the question. These considerations can help CPAs determine whether SSARS 21 applies. Journal of Accountancy (January): 34-36.
Inoue, K. 1978. The oldest German bookkeeping text: A commentary to recognize the neglected contribution of Grammateus to bookkeeping. The Accounting Historians Journal 5(1): 51-65.
Inoue, K. 1982. "Threefold bookkeeping" by Matthaus Schwardz. The Accounting Historians Journal 9(1): 39-51.
Jones, T. 1977. Analysis of bookkeeping as a branch of general education (1842). The Accounting Historians Journal 4(2): 29-46.
Journal of Accountancy. 1907. U.S. Treasury bookkeeping. Journal of Accountancy (July): 231-234.
Journal of Accountancy. 1914. Ancient double-entry bookkeeping. Journal of Accountancy (November): 404-405.
Kats, P. 1930. A surmise regarding the origin of bookkeeping by double entry. The Accounting Review (December): 311-316.
Kellenbenz, H. 1974. The state of bookkeeping in upper Germany at the time of the Fuggers and Welsers. The Accounting Historians Journal 1(1-4): 4.
Kent, W. 1918. Bookkeeping and Cost Accounting for Factories. John Wiley & Sons, Inc.
Lee, G. A. 1973. The development of Italian bookkeeping 1211-1300. Abacus 9(2): 137-155.
Lin, Z. 1992. Chinese double-entry bookkeeping before the nineteenth century. Accounting Historians Journal 19(2): 103-122.
Lin, Z. 2003. Chinese bookkeeping systems: A study of accounting adaptation and change. Accounting, Business & Financial History 13(1): 83-98.
Lin, Z. J. 1992. Chinese double-entry bookkeeping before the nineteenth century. The Accounting Historians Journal 19(2): 103-122.
Littleton, A. C. 1927. Two fables of bookkeeping. The Accounting Review (December): 388-396.
Littleton, A. C. 1931. A cost approach to elementary bookkeeping. The Accounting Review (March): 33-37.
Martinelli, A. 1977. Notes on the origin of double entry bookkeeping. Abacus 13(1): 3-27.
McMillan, K. P. 1998. 1997 Vangermeersch Manuscript Award winner: The science of accounts: Bookkeeping rooted in the ideal of science. The Accounting Historians Journal 25(2): 1-33.
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Murphy, G. J. and B. D. Merino. 1987. Review essay: Some eighteenth century accounting treatises. A Treatise of Bookkeeping or Merchants Accounts in the Italian Method of Debtor and Creditor by Alexander Malcolm; Bookkeeping Modernized or Merchant Accounts by Double Entry by John Mair; A New and Complete System of Bookkeeping By An Improved Method of Double Entry by William Mitchell. The Accounting Historians Journal 14(2): 115-123.
Murphy, R. J. 1971. Service bureaus and the bookkeeping function. Management Accounting (September): 36-38.
Nickerson, M. and L. Hall. 2019. The looming bookkeeper shortage. Strategic Finance (December): 40-45.
Nigam, B. M. L. 1986. Bahi-Khata: The Pre-Pacioli Indian double-entry system of bookkeeping. Abacus 22(2): 148-161.
Nishikawa, K. 1977. The introduction of western bookkeeping into Japan. The Accounting Historians Journal 4(1): 25-36.
Nobes, C. W. 1987. The pre-Pacioli Indian double-entry system of bookkeeping: A comment. Abacus 23(2): 182-184.
O'Brien, C. L. and D. I. Buzinkai. 2023. The ex-files, a payroll teaching case. Issues in Accounting Education (August): 155-167.
Parker, R. H. 1982. Bookkeeping barter and current cash equivalents in early New South Wales. Abacus 18(2): 139-151.
Peters, R. M. and D. R. Emery. 1978. The role of negative numbers in the development of double entry bookkeeping. Journal of Accounting Research (Autumn): 424-426.
Pettersen, I. J. 2004. From bookkeeping to strategic tools?: A discussion of the reforms in the Nordic hospital sector. Management Accounting Research (September): 319-335.
Ryabova, M. 2018. The books of the Soranzo Fraterna (Venice 1406-1434) and their place in the history of bookkeeping. The Accounting Historians Journal 45(1): 1-27.
Sangster, A. 2012. Locating the source of Pacioli's bookkeeping treatise. The Accounting Historians Journal 39(2): 97-110.
Sangster, A. 2015. The earliest known treatise on double entry bookkeeping by Marino De Raphaeli. The Accounting Historians Journal 42(2): 1-33.
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Williams, J. J. 1978. A new perspective on the evolution of double-entry bookkeeping. The Accounting Historians Journal 5(1): 29-39.
Yamey, B. S. 1944. Edward Jones's "English system of bookkeeping". The Accounting Review (October): 407-416.
Yamey, B. S. 1947. Notes on the origin of double-entry bookkeeping. The Accounting Review (July): 263-272.
Yamey, B. S. 1967. Fifteenth and sixteenth century manuscripts on the art of bookkeeping. Journal of Accounting Research (Spring): 51-76.
Yamey, B. S. 1979. Compound journal entries in early treatises on bookkeeping. The Accounting Review (April): 323-329.