Baxter, W T (2004) Accounting in colonial America - observations on money, barter and bookkeeping. Accounting historians journal, 31 (1). pp. 129-140. ISSN 0148-4184
就是这个了http://eprints.lse.ac.uk/17479/
这里却不让下载http://umiss.lib.olemiss.edu:82/record=b1033202