H.C. Engelbrecht (1895–1939) received his PhD at Columbia University, with a dissertation on Johann Gottlieb Fichte. While teaching at the University of Chicago, he wrote the bestseller Merchants of Death (1934) with F.C. Hanighen.
Ludwig von Mises: "Monetary calculation and cost accounting constitute the most important intellectual tool of the capitalist entrepreneur, and it was no one less than Goethe who pronounced the system of double-entry bookkeeping one of the finest inventions of the human mind." - Liberalism