Selected on the basis of their etymological appeal to the author, eighteen accounting terms are traced to their earliest ascertainable form and meaning in the family of languages to which they belong. Such an investigation not only reveals something of our past, but also helps energize the conceptual landscape of our vocabulary.
Baladouni (1925-2017), Vahe
"Etymological observations on some accounting terms,"
Accounting Historians Journal: Vol. 11
, Article 7.
Available at: https://egrove.olemiss.edu/aah_journal/vol11/iss2/7