I suppose Italy should be one of the best (if not THE best) place to look for a history of accountancy and of the equilibrium concept in it. As you probably know, Luca Paciolo's 1494 Summa "institutionalized" the double-entry book-keeping system. You should try to contact the people at the Italian Society for the History of Accounting (I heard of them because they recently held an international workshop here in Pisa). Their website is www.sisronline.it and I think they have some internationally-oriented young researchers whom you could exchange ideas with. Nicola Giocoli