Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000

Part One. The writings of the accountants: creators of the capital-debt concept -- Part Two. The writings of the economists on the concept of capital -- Part Th

Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of