"World Accountants: Introduction to the Theories of 17 Scholars" Chuo Keizai Group Publishing Release Date: October 1, 2007, 271 pages, Price: ¥3000 + Consumption Tax Main Contents: Luca Pacioli - The First Accounting Book Printed in the World Jacques Savary and Mathieu de la Porte - Masters of Bookkeeping Representing the Great Century of France Edmond Degrange and Son - The Spread of Double-Entry Bookkeeping Leoti & Guilbaud - Attempts at a Numerical Approach Schmalenbach, Schmidt, and Simon - The 3S of the German Accounting World Jean Dumarcher - Contribution to Balance Sheet Theory and Value Theory Theodor Limperg - Advocacy of Replacement Value Gino Zappa - Institutionalist in Financial Accounting Paton & Littleton - Attempts to Standardize Accounting Based on Inductive and Deductive Schools Kiyoshi Kurosawa, et al.