20世纪四五十年代,美国麦克莫瑞学院著名会计学教授弗洛伦斯·艾德勒·德罗弗(Florence Edler De Roover)在商业历史学会通报(Bulletin of the Business Historical Society)上发表了多篇经典论文,其中发表于1941的《十二世纪热那亚的合作账户》(Partnership Accounts in Twelfth Century Genoa,后文简称“《账户》”) In the 1940s and 1950s, Florence Edler De Rover, a famous professor of accounting at McMurray College in the United States, published at the Bulletin of the Business Historical Society A number of classic essays, such as the “Partnership Accounts in Twelfth Century Genoa” (hereinafter referred to as the “Account”), published in 1941,