Catalo, Marie; Azema-Girlando, Nicole - In: Accounting History Review 19 (2009) 2, pp. 75-101
This paper examines the attempt by Deuwez in 1933 to explain accounting concepts and ideas to non specialists through the analogy of the process of blood circulation within human beings. It comprises two main sections. The first section comprises two reviews: first, of accounting ideas of the...