“Administrative studies Professor Gary Spraakman is the author of Management Accounting at the Hudson’s Bay Company: From Quill Pen to Digitization (2015) … His book looks at the development of management accounting at HBC from 1670 to 2005, including the evolution of double-entry bookkeeping for managing companies in the English-speaking Americas.
http://yfile.news.yorku.ca/2015/03/31/hudsons-bay-company-accounting-is-a-lesson-in-survival-new-book/