Premium
Early Arithmetics and Accounting Histories: A Comment
Author(s) -
SCORGIE MICHAEL E.
Publication year - 1991
Publication title -
abacus
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.632
H-Index - 45
eISSN - 1467-6281
pISSN - 0001-3072
DOI - 10.1111/j.1467-6281.1991.tb00259.x
Subject(s) - accounting , history , arithmetic , economics , mathematics
A standard historical approach to the study of a particular topic is to reach back into the past and to discover and to document early contributions, and if possible to find the first instance. To have been the first or to establish who was the first is a claim to fame. In two recent articles published in this journal such claims were made. Unfortunately for those that follow, these claims by Lee (1989) and Previts, Parker and Coffman (1990) seem incorrect.