Abel Parker Upshur (1790–1844) was an American lawyer, judge, and politician from Virginia.
He was active in Virginia state politics and later served as secretary of the Navy and secretary of state during the Whig administration of President John Tyler.
He was the pseudonymous author of An Exposition of the Virginia Resolutions of 1798, a vigorous defense of state nullification.
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