The only article I can recall is that of Jean and Crawford Alexander in Stamp Collecting of 21Sep78. I have tried to attach the scan but it does not seem to want it.
Starting in 1884, QV low values went from A to Q or A to X depending on the value. KEVII started again at A.
The early KEVII controls were confusing when they muddled fiscal periods with practicality, but by KGV they had settled for two control periods per calendar year.
Each reign reverted to A for its first period, so KGV started with A11 and KEVIII with A36. With KEVIII abdicating in Dec36, KGVI started in Jan37 with A37. The second half of 1937 was therefore B37.
So there is nothing strange with, for instance, the KEVIII 1d Cyls 12 and 13 showing both A36 and A37 controls.
I always thought that the accounting period was the one where Harrisons, say, had to account for all the watermarked paper received versus stamps printed, which is why perforation confetti had to be so diligently collected!
Don't confuse printing dates with issued dates. The first KGV photo 1.5d Cyl8 was issued on 20Aug34 with U34 control, not V34, showing it had been printed before July34. It rather confirms the first accounting period finishing in Jun34.
Rgds
John
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