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Keywords: proprietary theory
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Journal Articles
Accounting Historians Journal (2021) 48 (1): 1–14.
Published: 01 June 2021
... into accountancy through the development of theory, such as the proprietary theory and the theory of two-account series. The Townsend Journal (1840–1841), which chronicles the joint venture between two young men in the Boston maritime trade, is a case study of this progression in commerce and accounting...