•  
  •  
 

Article Title

Zwei Pfadfinder

Publication Date

1977

Abstract

About ten years ago, the late Huegli published in the Zeitschrift fur Buchhaltung an essay about the origin of the natural theory of accounting, usually known as the theory of two series of accounts. In this article, he attributed the development of this new predominant theory to two German authors, G. D. Augspurg of Bremen and George Kurzbauer of Vienna. The purpose of this essay is to show that two American authors Thomas Jones and B. F. Foster, whose separate works between the years 1836 and 1852, preceded the above named German authors by ten to fifteen years.

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.