Publication Date
Spring 1990
Abstract
Medieval accounting history affords a fertile ground for studying the impact of the intellectual background on the development of accounting itself. In such a study, four hypotheses can be proposed: that the intellectual background affects accounting only when it reaches out towards accounting practice; that this outreach occurs only when intellectuals have direct, personal contact with accounting practice; that developments in law, philosophy, and related humanities are important; and that developments in mathematics are not important.
Recommended Citation
Durham, John W.
(1990)
"When would the intellectual background make a difference? or professors have been important for a long time, but what kind of professors?,"
Accounting Historians Notebook: Vol. 13
:
No.
1
, Article 25.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol13/iss1/25