MARC details
                                    
                                    | 000 -LEADER | 
                                    
                                            
                                                | fixed length control field | 
                                                01272cam a2200325 i 4500 | 
                                            
                                        
                                    
                                    | 001  - CONTROL NUMBER | 
                                    
                                            
                                                | control field | 
                                                22721486 | 
                                            
                                        
                                    
                                    | 003  - CONTROL NUMBER IDENTIFIER | 
                                    
                                            
                                                | control field | 
                                                KE-NaKCAU | 
                                            
                                        
                                    
                                    | 005  - DATE AND TIME OF LATEST TRANSACTION | 
                                    
                                            
                                                | control field | 
                                                20251021165300.0 | 
                                            
                                        
                                    
                                    | 008  - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | 
                                    
                                            
                                                | fixed length control field | 
                                                220726s2022    xxk      b   u001 0 eng   | 
                                            
                                        
                                    
                                    | 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | 
                                    
                                            
                                                | LC control number | 
                                                  2021276421 | 
                                            
                                        
                                    
                                    | 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | 
                                    
                                            
                                                | International Standard Book Number | 
                                                9781801178051 | 
                                            
                                        
                                    
                                    | 035 ## - SYSTEM CONTROL NUMBER | 
                                    
                                            
                                                | System control number | 
                                                22721486 | 
                                            
                                        
                                    
                                    | 040 ## - CATALOGING SOURCE | 
                                    
                                            
                                                | Original cataloging agency | 
                                                DLC | 
                                            
                                        
                                            
                                                | Language of cataloging | 
                                                eng | 
                                            
                                        
                                            
                                                | Description conventions | 
                                                rda | 
                                            
                                        
                                            
                                                | Transcribing agency | 
                                                DLC | 
                                            
                                        
                                    
                                    | 042 ## - AUTHENTICATION CODE | 
                                    
                                            
                                                | Authentication code | 
                                                pcc | 
                                            
                                        
                                    
                                    | 050 00 - LIBRARY OF CONGRESS CALL NUMBER | 
                                    
                                            
                                                | Classification number | 
                                                HF5605 | 
                                            
                                        
                                            
                                                | Item number | 
                                                .B294 2022 | 
                                            
                                        
                                    
                                    | 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | 
                                    
                                            
                                                | Classification number | 
                                                657 | 
                                            
                                        
                                            
                                                | Edition number | 
                                                23/eng/20220824 | 
                                            
                                        
                                    
                                    
                                    | 100 1# - MAIN ENTRY--PERSONAL NAME | 
                                    
                                            
                                                | Personal name | 
                                                Baker, C. Richard, | 
                                            
                                        
                                            
                                                | Dates associated with a name | 
                                                1946- | 
                                            
                                        
                                            
                                                | Relator term | 
                                                author. | 
                                            
                                        
                                    
                                    
                                    | 245 10 - TITLE STATEMENT | 
                                    
                                            
                                                | Title | 
                                                Historical developments in the accountancy profession, financial reporting, and accounting theory / | 
                                            
                                        
                                            
                                                | Statement of responsibility, etc | 
                                                by C. Richard Baker & Martin E. Persson. | 
                                            
                                        
                                    
                                    | 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | 
                                    
                                            
                                                | Place of publication, distribution, etc | 
                                                United Kingdom : | 
                                            
                                        
                                            
                                                | Name of publisher, distributor, etc | 
                                                Emerald Publishing Ltd, | 
                                            
                                        
                                            
                                                | Date of publication, distribution, etc | 
                                                2022. | 
                                            
                                        
                                    
                                    
                                    | 300 ## - PHYSICAL DESCRIPTION | 
                                    
                                            
                                                | Extent | 
                                                xvii, 188 pages ; | 
                                            
                                        
                                            
                                                | Dimensions | 
                                                24 cm. | 
                                            
                                        
                                    
                                    
                                    | 490 1# - SERIES STATEMENT | 
                                    
                                            
                                                | Series statement | 
                                                Studies in the development of accounting thought, | 
                                            
                                        
                                            
                                                | International Standard Serial Number | 
                                                1479-3504 ; | 
                                            
                                        
                                            
                                                | Volume number/sequential designation | 
                                                volume 25 | 
                                            
                                        
                                    
                                    
                                    | 504 ## - BIBLIOGRAPHY, ETC. NOTE | 
                                    
                                            
                                                | Bibliography, etc | 
                                                Includes bibliographical references and index. | 
                                            
                                        
                                    
                                    
                                    | 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | 
                                    
                                            
                                                | Topical term or geographic name as entry element | 
                                                Accounting | 
                                            
                                        
                                            
                                                | General subdivision | 
                                                History. | 
                                            
                                        
                                    
                                    | 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | 
                                    
                                            
                                                | Topical term or geographic name as entry element | 
                                                Accounting | 
                                            
                                        
                                            
                                                | General subdivision | 
                                                Standards | 
                                            
                                        
                                            
                                                | -- | 
                                                History. | 
                                            
                                        
                                    
                                    
                                    | 700 1# - ADDED ENTRY--PERSONAL NAME | 
                                    
                                            
                                                | Personal name | 
                                                Persson, Martin E., | 
                                            
                                        
                                            
                                                | Relator term | 
                                                author. | 
                                            
                                        
                                    
                                    
                                    | 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | 
                                    
                                            
                                                | Uniform title | 
                                                Studies in the development of accounting thought ; | 
                                            
                                        
                                            
                                                | Volume number/sequential designation | 
                                                25. | 
                                            
                                        
                                    
                                    
                                    | 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | 
                                    
                                            
                                                | a | 
                                                7 | 
                                            
                                        
                                            
                                                | b | 
                                                cbc | 
                                            
                                        
                                            
                                                | c | 
                                                origres | 
                                            
                                        
                                            
                                                | d | 
                                                1 | 
                                            
                                        
                                            
                                                | e | 
                                                ncip | 
                                            
                                        
                                            
                                                | f | 
                                                20 | 
                                            
                                        
                                            
                                                | g | 
                                                y-gencatlg | 
                                            
                                        
                                    
                                    | 942 ## - ADDED ENTRY ELEMENTS (KOHA) | 
                                    
                                            
                                                | Source of classification or shelving scheme | 
                                                Library of Congress Classification | 
                                            
                                        
                                            
                                                | Koha item type | 
                                                Books |