The Incan Quipu and the Jacobsen Hypothesis
Accounting History, Incas, Double entry Bookkeeping
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Accounting Values and Inflation.
Abstract Reviews the book "Accounting Values and Inflation," by William T. Baxter.
Implications of "Volatility in Quarterly Accounting Data": A Comment.
Abstract Presents a commentary on the data reported by Kiger in a study of interim report volatility. Implications overlooked in the study; Sources of volatility contained in interim reports; Why the conclusion of the study is misleading.
Further Evidence of the Time Series Properties of Accounting Income
Foundations of Accounting.
Abstract Reviews the book `Foundations of Accounting,' by R.J. Chambers.