Power, 2004), the first so-called “killer app” (Brandel, 1999 Grad, 2007 Walkenbach, 2010, p. However, it is commonly held that the utility of personal computers first became evident with the 1979 release of a spreadsheet program for the Apple II: VisiCalc (cf. ![]() The first actual computerization of these ideas (LANPAR) was done by Rene Pardo and Remy Landau in 1969 (Pardo, 2000). Early accounting work was done by Richard Mattessich on the idea of the computerization of spreadsheets (1961, 1964). The concept of a spreadsheet predates personal computers, with one of the earliest references (then as “spread sheet”) being listed in Kohler’s dictionary for accountants of 1952 (Mattessich, n.d.).
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