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Publication Date

October 2001

Abstract

Integrating accounting history into the classroom is one way to motivate students in financial accounting courses, to help them gain an appreciation of the evolution of accounting, and to challenge them to conceptualize and think constructively [Bloom and Collins, 1988; Coffman et al., 1993]. This paper presents examples of some familiar and some unfamiliar business and accounting concepts as they were taught in the early-nineteenth century to help accounting students and faculty members to gain further insight into how today's practices evolved.

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