Vangermeersch, Richard, THE DIAGRAM OF THE COST SYSTEM OF HANS RENOLD LTD. . A BLUEPRINT FOR ACCOUNTING FOR ROBOTS, Accounting historians journal , 14(1), 1987, pp. 27-31
Knowledge of accounting history can be a great aid in solving accounting problems of today and tomorrow. One example of this is the use of a cost diagram of Church and Renold and the writings of Church to solve the problem of accounting for robots.