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Великобритания
Мелис
Джон (автор трактата ("A briefe instruction and maner how to keepe bookes of accompts after the order of debitor and creditor", , посвященного итальянскому методу двойной бухгалтерии; впервые в учетной литературе описал понятие амортизации как системного списания первоначальной стоимости имущества)
Sir Thomas John Mellis Napier (24 October 1882 – 22 March 1976) was an Australian judge and academic administrator. He was a judge of the Supreme Court of South Australia (1924–1967), Chief Justice of South Australia (1942–1967), and Chancellor of the University of Adelaide (1948–1961).