Hi,
I am by no means a professional but I do some hobby scrimshaw on powder horns. Cow horns are softer than ivory, but are a good way to learn the art without ruining a bunch of expensive ivory. Here's a source for horns:
Track of the Wolf - Raw unfinished powder horns
You might get into horning too!
I also use ivory colored micarta. This is where I get my micarta:
Sheffield Supply Catalog
As for tools, you might get some ideas from this forum called "The Horners Bench". Some use sharpened sewing needles, exaxto knives. Though I've used those, I prefer a Coulter tool, which is carbide tipped.
scrimshawtoolman on Etsy
If you need further information, feel free to ask or send me a separate email.
Here is a sample of my scrimshaw.
Stonecove
ps the Horner's Bench has some truely remarkable artist, whether period style or modern. Look around.