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我国会计史学研究者郭道扬同志在他所着的《会计发展史纲》中,认为美国自己的第一本簿记教科书当推本杰明·沃克曼于1789年写的《美国会计师》一书。其实,关于美国自己的第一本簿记教科书及其作者的问题在美国会计学界是有争议的。在这个问题上,有四种观点:第一种观点认为是威廉·米切尔于1798年写的《新而完善的簿记体系》;第二种观点认为是本杰明·沃克曼于1789年写的《美国会计师》,又名《校长的新助理》;第三种观点认为托马斯·迪尔沃思于1789年写的《青年簿记员的助手》,也要与沃克曼之书分享“第一”的荣誉;第四种观点认为是本杰明·布思写的《完善的服务》。
In his History of Accounting Development, Comrade Guo Daoyang, an accountant of China’s accounting history, holds that the United States’s first bookkeeping textbook should be the account of Benjamin Wakeman in “American Accountants” written in 1789. In fact, the issue of the United States’ own first bookkeeping textbook and its author is controversial in the accounting profession in the United States. There are four points of view on this issue: the first view is the “new and perfect bookkeeping system” written by William Mitchell in 1798; the second view is that Benjamin Walkman wrote in 1789 “American Accountant,” also known as the “new assistant to the president,” and the third view that “the assistant to the young bookkeeper” written by Thomas Dilworth in 1789 must also share the “first” with Book of Norman Honor; the fourth view that Benjamin Booth wrote “perfect service.”