2015-19
会計史研究の国際比較―The Accounting Historians Journal とAccounting History との比較分析から―
中野 常男 橋本 武久 清水 泰洋
澤登 千恵 三光寺 由実子

会計史研究の国際比較―The Accounting Historians Journal と Accounting History との比較分析から―
中 野

常 男

橋 本

武 久

清 水

泰 洋

澤 登

千 恵

三光寺由実子
１．はじめに会計史研究の嚆矢は必ずしも定かでないが，イギリスの文献を例に取れば，17 世紀前半に刊行された Richard Dafforne の簿記書 The Merchants Mirrour:････ (1635) に求めることができる。そこには，“Opinion of Book-Keepings Antiquity”と題する論稿が収載されていたが，ただし，それはわずか１頁にすぎなかった。会計史が単行本において取り上げられるようになるのは，1852 年に 刊行される Benjamin F. Foster の The Origin and

Progress of Book-keeping:････ を待たなければならない。
他方，わが国では，明治初期に複式簿記を中心とする洋式簿記の導入を目的とした簿記解説書が数多く出版されるが，これとほぼ同時期に会計史に関する著作も出現する。曽田愛三郎(編輯)『学課起源畧説』(1878) に収録された「記簿法 Book-Keeping」と，海野力太郎(纂譯)『簿記学起原考』(1886) である。前者がわずか 3 頁強の論稿であるのに対して，
後者は会計史を専門的に取り上げた単行本であり，先に言及した Foster の著書に次ぐ，世界で第二番目のものと位置づけられる(1)。
このような先駆的な業績をふまえて，わが国においても会計の歴史研究が芽生え，会計史に関する著作が徐々に出現するようになる。筆者たちは，これまでに 3 度にわたり科学
研究費補助金の交付を受け，会計史に関する著作のうち，わが国でもっとも長い歴史を有する会計専門学術誌である『會計』に掲載された研究論文等，および，わが国唯一の会計史専門学会である日本会計史学会の『日本会計史学会年報』（以下，『年報』と略記）に掲載された研究論文等の中から，会計史に関連する文献を抽出し，それぞれの研究論文等において考究されている内容を分析して，データベース化を進めてきた。これらの成果については，既に，科学研究費の研究成果報告書とは別に，中野・橋本[1999]; 中野他[2004]; 中野・橋本[2005]; 中野他[2006]; 中野他[2008]; 中野他[2009a]; 中野他[2009b]; 中野他[2013]; 澤登[2013]において公表している。
これらの研究では，わが国における会計史研究の現在までの趨勢的な傾向について，『會計』と『年報』に掲載された研究論文等を史料に用いて分析してきた。これに対して，本1

稿における研究は，上掲した一連の研究を継承し，かつ，目を海外の会計史研究に転じ，海外の学術誌に掲載された会計史にかかわる研究論文等それぞれの考究内容について，わが国を対象とした従前の研究と同様のアプローチに拠って分析を進め，その趨勢的傾向を明らかにすること，そして，わが国のそれとの国際比較を行うことと目的としている。
２．対象雑誌と分析項目
本稿で考察対象とする海外の学術誌は，The Accounting Historians Journal（以下，AHJと略す），および，Accounting History（以下，AH と略す）の 2 誌である。
このうち，AHJ は，アメリカの The Academy of Accounting Historians （「アメリカ会計史学会」）の機関誌であり，1974 年以来，年 2 回の頻度で発行され，会計史研究にかかわる最初の国際的ジャーナルである。その掲載内容は，会計プロフェッション，伝記，
会計の変遷史，企業や政府などの会計主体のケース・スタディ，会計理論の展開過程，新旧研究の批判的検討やその他に教育，税制，ディスクロージャー制度に至るまで幅広い領域を網羅している(2)。
他方，AH は，1996 年に創刊され，年 4 回の頻度で発行されている。掲載内容は，会計の本質・役割・利用およびインパクトについての批評的・解説的な歴史研究を称揚し，また，あらゆる組織形態にまたがる会計の歴史的発展についての高品質な出版物に対する議論 の 場 を 提 供 す る 専 門 家 に よ る 国 際 的 ジ ャ ー ナ ル で あ る 。 副 題 に Journal of the
Accounting History Interest Group of the Accounting and Finance Association ofAustralia and New Zealand と記されているように，オーストラリア・ニュージーランド
会計・財務学会（The Accounting and Finance Association of Australia and New Zealand）の会計史研究グループの機関誌である(3)。
両誌はともに，今日の会計史学研究を代表する学術誌であるが，AHJ が営利企業やそれと対比される政府組織など，伝統的な組織における会計を中心に幅広く会計史を論じる傾向にあるのに対して，AH は，あらゆる形態の組織を対象としつつ，より批判的な視点で論じられた論文を掲載する傾向にある。
わが国における会計史研究の傾向と特徴を考察することを目的とした従前の研究では，『會計』と『年報』に掲載された研究論文等を史料として用い，分析結果に基づき作成した「文献目録」においては，「論文等の標題」，「執筆者」，「巻号（発表年月）」，「考究内容の要旨」，「分類」の各欄において，それぞれの研究論文等の標題，執筆者名，掲載巻号（発表年月），当該研究論文等で考究されている内容の要旨，そして，個別的分類基準を組み合わせた複合的分類基準に拠る分類の結果を示してきた。
このうち，個別的分類基準とは，考察対象として抽出した研究論文等が，次頁以降に掲
げる，(1) 会計学を構成する主要研究領域のうち，どの研究領域の歴史を取り上げているかという「研究領域別分類基準」，(2)どの地域の会計史を取り上げているかという「地域2

別分類基準」，および，(3) どの時代の会計史を取り上げているかという「時代別分類基準」，
合わせて三つの分類基準を言う。そして，これら三つの個別的分類基準を組み合わせた分類基準を「複合的分類基準」と呼んでいる。
(1) 研究領域別分類基準
Ⅰ

総説（会計通史，会計史研究の方法論など）

Ⅱ

基礎理論

Ⅲ

簿

Ⅳ

財務会計

Ⅴ

原価計算

Ⅵ

管理会計（経営分析，財務諸表分析を含む）

Ⅶ

監

Ⅷ

国際会計

Ⅸ

税務会計

Ⅹ

公会計・非営利組織会計

ⅩⅠ

情報会計（コンピュータ会計，機械化会計を含む）

ⅩⅡ

会計教育

ⅩⅢ

会計専門職業ⅩⅣ

会計関連法規（商法，証券取引法，税法などを含む）

ⅩⅤ

伝記・人物評等（訃報を含む）

ⅩⅥ

書評・資料・翻訳その他

記査(2) 地域別分類基準
Ａ

日

本

Ｂ

中

国（台湾，香港を含む）

Ｃ

韓国・朝鮮

Ｄ

東南アジア

Ｅ

南アジア（インド，パキスタンなど）

Ｆ

中近東・アラブ

Ｇ

イタリア

Ｈ

フランス

Ｉ

ネーデルラント（オランダ，ベルギーなど）

Ｊ

イギリス（アイルランドを含む）

Ｋ

ドイツ（オーストリア，スイスを含む）

Ｌ

南ヨーロッパ（スペイン，ポルトガル，ギリシャなど）

Ｍ

東ヨーロッパ・ロシア
3

Ｎ

北ヨーロッパ（スウェーデン，ノルウェーなど）

Ｏ

オセアニア（オーストラリア，ニュージーランド，その他太平洋地域）

Ｐ

アメリカ合衆国ＱカＲ

ラテン・アメリカ（メキシコ，ブラジル，その他中南米地域）

Ｓ

その他（特定の地域を研究対象としないもの）

ナダ(3) 時代別分類基準
０

古代～現代（通史もしくは時代を特定できないもの）

１

古

２

古代～中世

３

古代～近代

４

中

５

中世～近代

６

中世～現代

７

近

８

近代～現代

９

現

代（～5 世紀; ゲルマン民族の大移動まで）

世（～15 世紀半ば; 東ローマ帝国の滅亡まで）

代（～第一次世界大戦終結まで）
代

そこで，本稿では，分析の基礎データとして，1974 年から 2014 年までに AHJ に掲載された 954 編の研究論文等，および，1996 年から 2014 年までに AH に掲載された 371
編の研究論文等を抽出し，従前の研究と同一の上掲の分類基準に拠って，個々の研究論文等において考究されている内容を分析することにした(4)。
ただし，従前の研究では，『會計』等に掲載された研究論文等にはアブストラクトに相当する梗概が付されていないため，研究担当者が個々の研究論文等を手分けして解読した上で，それぞれの論文等の考究内容について，上掲の三つの個別的分類基準と，それらを組み合わせた複合的分類基準により分析するというアプローチを用いた。しかし，そこには多分に研究担当者の主観的判断が介在する余地のあったことは否めない。そこで，本稿における研究では，個々の研究論文等について，当該論文等の著者が自ら付したタイトルとアブストラクトに着目することにより，そこに記述されている文言の分析を通じて，両誌に見出される会計史研究の趨勢的傾向を把握することとした。
したがって，本稿では，従前の研究におけるような，三つの個別的分類基準を組み合わせた複合的分類基準により研究論文等の考究内容を整理・分析することは行わず，あくま
でも，個々の研究論文等において考究の対象とされた研究領域・地域・時代を個別に分析し，そこに見出される傾向を明らかにしている（稿末の「文献目録」も，従前と異なり，「分類」欄を除く，「論文タイトル」，「著者名」，「出版年」，「巻号」の各欄から構成される）。
4

３．研究領域別の傾向
以下に掲げる二つの図表（「図表１a」と「図表１b」）は，AHJ と AH に掲載された研究論文等のアブストラクトとタイトルから分析した両誌の研究領域別の傾向を示したものである。
図表１a：「研究領域」別の傾向（アブストラクﾄ＆タイトル）（AHJ）
80
70
60
50
40
30
20
10
0

Abstract

Title

図表１b：「研究領域」別の傾向（アブストラクト＆タイトル）（AH）
80
70
60
50
40
30
20
10
0

Abstract

5

Title

前頁の二つの図表に示されたヒストグラムから明らかなように，両誌を比較した場合，
AHJ では “audit”，“public”とともに“tax”の頻出度が高いのに対して，AH では“tax”の頻出度はそれほど高くない。また，“bookkeeping”の頻出度が AHJ では高く，AH で低い。このことは，両誌の編集者の関心の差異を反映しているのかもしれない。
また，このヒストグラムから顕著に見出されることは，両誌に共通する特徴として，それ自体では積極的意味をもたないと考えられる“accounting history”や“review”を除き，“public”や“audit”，“tax”といった，どちらかと言えば会計の応用領域を示唆する用語，
あるいは，実務主導的なニュアンスをもつ用語の頻出度が高いことである。これは，わが国の『會計』や『年報』と比較すれば，その違いは歴然であろう。
すなわち，中野他[2013] によれば，「・・・1983 年から 2012 年に至る期間に『年報』と『會計』に掲載された会計に関わる研究論文等が対象とした研究領域は，両誌とも「IV 財務会計」が１位であり，これに「XVI 書評・資料・翻訳その他」（以下，「書評等」と略す）と「III 簿記」を加えれば，これら三つの「研究領域」の合計でそれぞれ 6～7 割を占め，そこに顕著な差異は見出されない。
・・・」（中野他[2013], 32 頁）と指摘される。しかし，
AHJ や AH では，“bookkeeping”や“financial accounting”，あるいは，“cost accounting”
や“management accounting”などといった会計の主要研究領域を表す用語の頻出度は相対的に高くなく，このことは特に AH において顕著である。
このことについての一つの解釈は，研究者のバックグラウンドの相違に起因するかと考えられる。わが国の会計研究者の多くは，公認会計士等の会計プロフェッションを兼務せず，大学院修了後ただちに研究者となっているが，海外の研究者には，PhD，かつ，CPAである場合が多いように思われる。これは，職業選択に関する志向の違いというよりも，制度上の問題が大きいと思われるが，この違いはそれなりに大きいと考えられる。
また，大学における学部教育として「経営学」の教育が確立し，経営学部または商学部が多く存在するわが国と異なり，欧米，特にアメリカにおいては，学部教育はリベラル・
アーツが中心であって，経営学教育の中心は大学院，つまり，ビジネススクールで行われるべきものとする考え方が支配的である。そして，このような教育システムは，アメリカ
からヨーロッパに波及し，今日ではヨーロッパにおける伝統的な大学（たとえば，イギリ
スにおける，いわゆるオックスブリッジなど）においてもビジネススクールが併設され，高い評価を得ている。
このような教育環境の差異を背景として，会計史の研究は，会計が本来持つ実務主導型の性格に大きく影響を受け，「歴史学」という側面よりは「会計学」という側面が強調され，その端的な現れが，制度史ないし公的面への接近であったと解釈できるのである。
４．地域別の傾向
次頁に掲げる二つの図表（「図表２a」と「図表２b」）は，AHJ と AH に掲載された論
6

0

7

Abstract

15

10

5
australia

swedenrussiagreeceportugal

spain

germany

scotlandenglandｌatin america

20

ｌatin america

25
canada30

canada

図表２b：「地域」別の傾向（AHJ）
america

Title

america

Title

australia

dutch

netherlands

frenchitaliaunited kingdom

Abstract

swedenrussiagreeceportugal

spain

germany

scotlandenglandunited kingdom

dutch

netherlands

frenchitaliathe middle and…

india

ｓoutheast asia

china

japan

0

the middle and…

india

ｓoutheast asia

china

japan

文等のアブストラクトとタイトルから分析した，両誌に見出される掲載論文の対象地域別の傾向を示したものである。
図表２a：「地域」別の傾向（AHJ）

70

60

50

40

30

20

10

上掲の図表からうかがえる地域別の傾向としては，両誌が発行されている国そのものが会計史研究の中心的対象になっているということである。すなわち，アメリカで発行されている AHJ では，「アメリカ合衆国（以下，アメリカと略す）」を対象とするものが 1 位

であり，「オーストラリア」がこれに次ぐ。他方，AH は，オーストラリアで発行されており，「オーストラリア」を対象とするものが 1 位，「イギリス」と「アメリカ」をそれぞれ対象とするものがこれに次ぐという実態である。
このような地域別の傾向に関して，わが国の会計史研究の傾向を論じた中野他[2013] では，「・・・両誌（『會計』と『年報』：著者追記）とも共通して，「P アメリカ」，「A 日本」，「J イギリス」，「K ドイツ」（さらに，「S その他（特定の地域に考究対象を限定していな
いもの）」）が上位を占め，これら五つの「地域」の合計がそれぞれ全体のほぼ 9 割を占めている。逆に言えば，他の地域への関心は相対的に低く，わが国の会計史研究における対象地域の偏り（自国とアメリカ，イギリス，ドイツ）が両誌から如実に浮かび上がってくる。」（中野他[2013], 32 頁）と指摘されるが，地域的な偏りで見れば，むしろ AHJ や AHの方が顕著であり，アングロサクソン系の会計史が主流であると言える。
また，わが国で多かった「イタリア」に関しては，両誌とも関心は低く，Luca Pacioli の『スンマ』(Summa de Arithmetica Geometria Proportioni et Proportionalita, 1494) の出
版 500 年記念の年であった 1994 年前後の時期以外は目立った業績がないように思われる。
このことは，研究領域別における「簿記」への関心の低さと軌を一にしていると言えよう。
５．時代別の傾向
以下に掲げる四つの図表（「図表３a(1)」，「図表３a(2)」，および，「図表３b(1)」，「図表３b(2)」）は，AHJ と AH に掲載された研究論文等のアブストラクトとタイトルから分析した，両誌の掲載論文が対象とした時代別の傾向を示したものである。
図表３a(1)：「時代」別の傾向（AHJ）：アブストラクト

14
12
10
8
6
4
2
ancient
middlemoderncurrent
1th
2th
3th
4th
5th
6th
7th
8th
9th
10th
11th
12th
13th
14th
15th
16th
17th
18th
19th
20th

0

8

ancient
middlemoderncurrent
1th
2th
3th
4th
5th
6th
7th
8th
9th
10th
11th
12th
13th
14th
15th
16th
17th
18th
19th
20th
ancient
middlemoderncurrent
1th
2th
3th
4th
5th
6th
7th
8th
9th
10th
11th
12th
13th
14th
15th
16th
17th
18th
19th
20th

ancient
middlemoderncurrent
1th
2th
3th
4th
5th
6th
7th
8th
9th
10th
11th
12th
13th
14th
15th
16th
17th
18th
19th
20th

図表３a(2)：「時代」別の傾向（AHJ）：タイトル

60

50

40

30

20

10

0

図表３b(1)：「時代」別の傾向（AH）：アブストラクト

25

20

15

10

5

0

図表３b(2)：「時代」別の傾向（AH）
：タイトル

9
8
7
6
5
4
3
2
1
0

9

時代別の傾向について見れば，両誌の比較でまず顕著な差異は，AHJ では「○○世紀における・・・」といった表現がアブストラクトを中心にかなりの頻度で見出されるが，AH
ではほぼ皆無であるという事実である。これは，後者が，時代による影響，つまり，社会経済的背景の変化よりも会計職能の内在的変化に注目する傾向にあるためかもしれない(5) 。
このような表現の差異はあるものの，両誌とも，主たる研究の対象は，“modern”（近代）であって，それが 18 世紀から 20 世紀を指していると見て間違いはないであろう。なお，“current”は「最近の・・・」といった意味での使用であり，時代区分としては「現代」と見てよいかもしれないが，タイトルには現れず，強い主張ではないため，ここでは解釈を留保し，“modern”（近代）には「現代」も含まれると考えたい。
このことは，中世以前の会計史料の残存状況と収集の困難さや，イギリスとアメリカの両国が，いわゆる「産業革命」を経ての会計の近代化，あるいは，世紀転換期におけるビッグ・ビジネスの出現と簿記から会計学の展開などの舞台であったことから見て当然の結果と言えよう。
なお，わが国における会計史研究の傾向についても，「・・・研究対象とされた「時代」
については，両誌（『會計』と『年報』：著者追記）とも，「7 近代」，「9 現代」，および，「8
近代～現代」が上位を占め，これら三つの「時代」の合計がいずれとも全体の 90％以上となって，そこに大きな違いは見出されない。
・・・」（中野他[2013], 33 頁）のである。ただし，両誌の間には，「・・・『年報』に掲載された研究論文等の方が，『會計』のそれよりも相対的に過去の「時代」を対象としている，換言すれば，『會計』に掲載された研究論文等の方が，多少とも現代史的な内容を取り上げていると言えよう。」（中野他[2013], 34 頁）という指摘が行われている。
また，わが国の方が，同じ「近代」を対象としていても，AHJ や AH と比較して，16世紀～17 世紀の会計史（簿記史）に対する関心が高い点は留意すべきであろう。これは，明治期に入っての洋式簿記の本格的導入とほぼ同時期に会計の歴史研究が芽生え，自国の会計史を顧みる間もないまま，複式簿記の生成とその近代化の歴史，あるいは，オランダ・
イギリス両東インド会社の時代の会計史，そこから現代へと繋がる会計の通史の構築への関心が高かったためとも考えられる。
６．著者別の傾向
以下に掲げる二つの図表（「図表４a」と「図表４b」）は，AHJ と AH に掲載された研究論文等の著者による論文掲載件数の傾向を示したものである(6)。
このうち，次頁の「図表４a」では，AHJ に 5 件以上の論文掲載があった著者の名前を上位から示している。また，参考として，論文掲載件数の上位 2 名のプロフィールについても明らかにしておこう。

10図表４a：著者別論文掲載件数（AHJ）
20
18
16
14
12
10
8
6
4
2
0

AHJ の最多論文掲載者である Maureen H. Berry は，イギリスの南ロンドン生まれ。
1940 年代にアメリカに移り，大使館勤務や銀行員などを経て，カリフォルニア大学ロスアンゼルス校で Ph.D.を取得後，1974 年からイリノイ大学で会計実務の教鞭をとり，国際会計の分野，特に第三世界に関する研究で業績を上げた。また，公認会計士の資格を有し，大学退職後はフリーランスのコンサルタントとして活躍している(7)。
また，Gary J. Previts は，フロリダ大学で Ph.D.を取得し，ケース・ウエスタン・リザーブ大学で教鞭をとり，会計史の広範な分野で業績を上げている。初期の著作に会計プロ
フェッションに関するものがあるのは，彼自身がアメリカ会計史学会とオハイオ会計士協会双方の会長を務めたことがあるという，彼のバックグラウンドを如実に示したものである(8) 。
他方，次頁に掲げる「図表４b」は，AH に 3 件以上の論文掲載があった著者の名前を示している。ここでも，論文掲載件数の上位 2 名のプロフィールを明らかにしておこう。
AH における論文掲載件数のトップである Thomas A. Lee は，現在，アラバマ大学名誉教授。イギリスのストラスクライド大学で D.Phile を取得後，長く勅許会計士（スコットランド）として活躍した後，リバプール大学，エジンバラ大学，アラバマ大学で教鞭をとった。このようなバックグラウンドから明らかなように，彼の著作もまた，会計プロフェッションに関するものが中心である(9)。
また，Josephine Maltby は，勅許会計士であり，シェフィールド大学教授を経てヨーク大学教授。歴史的観点から，彼女の関心はコーポレートガバナンス，CSR から投資家としての女性の活動を分析するなど幅広く，会計史分野では 1947 年会社法や会計における慎重性の研究などを行っている(10)。
11図表４b：著者別論文掲載件数（AH）
7
6
5
4
3
2
1
0

なお，以下に掲げる二つの図表（「図表５a」と「図表５b」）は，AHJ と AH に掲載された研究論文等の著者の国別分布をそれぞれ示したものである。
これらの図表から明らかなように，著者の国別分布は，AHJ ではアメリカ，AH ではイ
ギリスないしイギリス連邦に含まれる国が中心である。両誌ともに「国際ジャーナル」ではあるが，実質的に英語圏の「地域ジャーナル」という側面が強いと言える。端的に言え
ば，両誌ともアングロサクソン中心史観に基づくジャーナルと言えよう(11)。
図表５a：著者の国別分布（AHJ）
アメリカ

カナダ

12%

オーストラリア，イギリス

6%

82%

12

図表５b：著者の国別分布（AH）
イギリス

オーストラリアニュージーランド

カナダ

8%
15%

39%

38%

７．結びに代えて
本稿では，AHJ と AH に掲載された研究論文等を史料に用いて，両誌に見出される会
計史研究の趨勢的傾向を明らかにし，同時に，わが国のそれとの国際比較を行うことを目的としている。
AHJ,

AH，および，『年報』の各誌に見出される特徴をまとめれば，以下の「図表６」に示すとおりである。
図表６：AHJ，AH，および，『年報』三誌それぞれに見出される特徴
AHJ

AH

会計プロフェッション。税務や簿会計プロフェッション。簿記には記の頻出度もある程度ある。

関心が示されない。

地域別①アメリカ，②イギリス①オーストラリア，②アメリカ①日本，②アメリカ

時代別

近･現代(modern),

19～20 世紀

中世末期から近･現代

研究領域

19～20 世紀

近･現代(modern),『年報』
簿記，財務会計。

ここから明らかなことは，AHJ と AH の両誌が会計プロフェッションや公的な側面に関心を寄せており，これらに対する問題意識の発露が比較的新しい時代区分に属するために，対象とする時代別の傾向は，わが国の『年報』に見出されるものよりも現代に近い。
これは，先に述べたように，会計史研究者のバックグラウンド，さらに突き詰めればその出自につながる教育システムの差異から，研究者と職業会計人の両面を持つ欧米の研究者と，純粋な研究者が多いわが国との違い，また，高度専門職業人を養成する過程の中にある欧米のビジネススクールとその教育内容の位置づけの違いと見ることができよう。
13

地域別の傾向については，いずれもアメリカとイギリスに対する関心が高い。しかしながら，その意味するところは，AHJ と AH はそれぞれの母国ないし関係国の現状認識の分析あるいは教育資源として会計史が用いられているという解釈ができるかもしれない。
イギリスとアメリカ，特にイギリスのビジネススクールでみられる科目名に“Development”という語を付された会計関係科目は，内容的には“History”であり，歴史的観点から現在のシステムを考える科目として構成されている。これは初期の経営史学がケースメソッドの基礎資源を提供した様相と軌を一にしているのかもしれないが，少なくともイギリス人の歴史好き，歴史重視の姿勢がそこに反映していることは間違いないであろう。
他方，わが国では，会計史を文字通り「歴史学」として確立する気概を持って「日本会
計史学会」が創立され，大学の研究者を中心に活動が始まった。先に述べたように，わが国の研究者で職業会計人を兼務するものは相対的に少なく，まずは隣接諸科目である経済史や経営史に伍すべくその学問的体系化を図ることから始まったと考えられる。もちろん，学界をあげてこれに取り組んだというわけではなく，また，学部教育で会計史を教えることがほとんど期待されていなかったことから，実務的要請に従う必要もなく，研究者それぞれが個々の関心に基づいて研究を進め，その結果，中世イタリアの複式簿記生成史から現代に至るまでの数多くの研究成果を蓄積することとなった。ただし，残念ながら，海外への情報発信力（海外のジャーナルへの投稿と掲載）の弱さのために，これが海外において十分に認識されていないというのが現状である。
このことは，先の図表にも表れている。AHJ や AH に示される状況と異なり，わが国の研究は未だ個人の関心の範囲で行われ，全体としてのメッセージ性に乏しく，海外の学会との交流も少ないことから，いわゆる「ガラパゴス化」が起こっているとも考えられる。
現状のままでは，これまでの優れた研究成果が埋もれてしまう可能性がある。
しかし，このことは，否定的側面だけではなく，独創性を持っているという意味でもあり，わが国に蓄積された研究成果を海外に積極的に情報発信し，その成果を共有することが強く求められているのである。

［注］
(1)

明治初期に出版された簿記解説書の多くが欧米の簿記書の翻訳ないし翻案であったとの同様に，曾田と海野の著作もまた欧米における先行研究に依拠したものないし抄訳そのものであった。しかし，一次史料の蒐集と分析が容易でなかった時代に，海外の先行研究に依拠するものではあったとしても，彼らの著作は，わが国における会計史研究の先駆的業績として高く評価されるべきものと考えられる。

(2)

1973 年に設立された The Academy of Accounting Historians は，1974 年から機関誌として The Accounting Historians を刊行しており，The Accounting Historians
14

Journal は，前者を継承し誌名を改める形で 1977 年から刊行されている。本稿での分
析には The Accounting Historians に掲載された研究論文等もその分析対象としている（See http://www.aahhq.org/AHJ）（最終閲覧 2015 年 5 月 29 日）。
(3)

See http://ach.sagepub.com/ （最終閲覧 2015 年 5 月 29 日）(4)

ただし，タイトルとアブストラクトに会計に関する表現がまったく含まれていない
抽象的なものも存在し，これらは集計作業の中で排除されているが，その数は，AHJにおいて 954 編中 11 編（データの捕捉率は 98.8％），AH において 371 編中 4 編（同98.9％）である。

Accounting History は，「会計の，本質，役割，利用およびその影響について，批判(5)

的・説明的な歴史研究を称揚し，あらゆる組織形態にまたがる会計の歴史的展開に関する高品質な論考について，その発表の場を提供する専門的・国際的査読雑誌である」（http://ach.sagepub.com）（最終閲覧 2015 年 5 月 29 日）としており，会計のバックグラウンドよりも職能を研究対象としていることが明らかである。
(6)

なお，本稿の分析では，共著論文は著者別にそれぞれ 1 本とカウントしている。

(7)

See http://news-gazette.com/news/local/2009-03-15/urbanas-maureen-berryWoman-world.html（最終閲覧 2015 年 5 月 26 日）
See https://weatherhead.case.edu/faculty/gary-previts/ （最終閲覧 2015 年 5 月 26(8)日）
See http://st-andrews.ac.uk/management/aboutus/people/honoraryandvisiting/(9)

thomaslee/ （最終閲覧 2015 年 5 月 26 日）(10)

See https://www.sheffield.ac.uk/management/staff/josephine_maltby/index/ （最終閲覧 2015 年 5 月 26 日）(11)

今日では，史観の相違による対立軸は，方法論という形で存在しているとも言える（See 清水[2005]）。

［参考文献］
Dafforne, R.[1635], The Merchants Mirrour: or, Directions for the Perfect Ordering andKeeping of His Accounts;････, London.
Foster, B.F.[1852], The Origin and Progress of Book-keeping: Comprising an Account of All

the Works on this Subject, Published in the English Language, from 1543 to 1852,････,
London.
Parker, R.H.[1969],“Select Bibliography of Works on the History of Accounting,”in R.H.
Parker, Management Accounting: An Historical Perspective, London, pp.75-126(Original text appeared in Abacus, Vol. I, No.1 (September 1965), pp.62-84; reprinted
in R.H. Parker (ed.), Bibliographies for Accounting Historians, New York, 1980).
15

――――[1977],“Select Bibliography of Works on the History of Accounting 1966-1977,”in
R.H. Parker,“Research Needs in Accounting History: Appendix,”The Accounting

Historians Journal, Vol.IV, No.2, pp.7-28 (reprinted in R.H. Parker(ed.), Bibliographies
for Accounting Historians, New York, 1980).
――――[1980],“Select Bibliography of Works on the History of Accounting 1978-1980,”in
R.H. Parker (ed.), Bibliographies for Accounting Historians, New York, 1980.
――――[1988],“Select Bibliography of Works on the History of Accounting 1981-1987,”The

Accounting Historians Journal, Vol. XV, No.2, pp.1-81.
Yamey, B.S.[1980],“Early Views on the Origin and Development of Book-keeping andAccounting,”Accounting and Business Research, Vol.X, No.37A, pp.81-92.
海野力太郎(纂譯)[1886]『簿記學起原考』海野力太郎。
澤登千恵[2013]「『会計史学会年報』に見る会計史研究の分析：1983～2012 年」会計史学
会年報, 第 32 号, 75-87 頁。
清水泰洋[2005]「会計史を巡るヒストリオグラフィー：レビュー」国民経済雑誌，第 192 巻
第１号，83-97 頁。
曾田愛三郎[1878]『學課起源畧説』曾田愛三郎。
中野常男・橋本武久[1999]「『會計』にみるわが国の会計史研究の歩み」経営学・会計学・商学研究年報（神戸大学大学院経営学研究科）, XLV, 125-153 頁。
――――・橋本武久・桑原正行・清水泰洋[2004]『わが国における会計史研究の発展に関する実証研究』(平成 14 年度～平成 15 年度科学研究費補助金（基盤研究(Ｃ) 研究成果報告書）。
――――・橋本武久・桑原正行・清水泰洋[2005]「『會計』にみるわが国の会計史研究の展開：
1917～2004 年」国民経済雑誌, 第 192 巻第 1 号, 1-44 頁。
――――・橋本武久・桑原正行・清水泰洋[2006]『わが国における会計史研究の史的分析：
1917～2004 年』国民経済雑誌, 第 193 巻第 2 号, 1-18 頁。
――――・橋本武久・清水泰洋[2008]「わが国における会計史研究の展開―『會計』にみる
会計史文献の史的分析：1917～2008 年―」商経学叢（近畿大学）, 第 55 巻第 1 号, 75-90
頁。
――――・橋本武久・清水泰洋・桑原正行[2009a]「わが国における会計史研究の軌跡―『會計』に見る会計史文献の史的分析：1917～2008 年―」経営研究 (神戸大学大学院経営学研究科), No.55（電子刊行物：www.b.kobe-u.ac.jo/resource/br/pdf/No.51pdf/）。
――――・橋本武久・清水泰洋[2009b]「わが国における会計史研究の過去と現在―テキスト
マイニングによる一試論―」国民経済雑誌, 第 200 巻第 4 号, 1-23 頁。
16

――――・橋本武久・清水泰洋・澤登千恵・三光寺由実子[2013]「『会計史学会年報』に見る
わが国の会計史研究の特質：1983～2012 年」国民経済雑誌, 第 192 巻第 1 号, 17-38 頁。
安平昭二・林 昌彦(共編)[1991]「会計史・会計学史関係文献目録（邦語）総覧」研究資料 (神戸商科大学経済研究所), No.118。

17

Appendix; AHJ ・AH文献目録
Accouting Historians Journal
論文タイトル1 REFLECTIONS ON THE USES OF ACCOUNTING HISTORY
2 NOW AND THEN: YOUR ROLE IN THE ACADEMY
3 INTERNATIONAL ACCOUNTING HISTORY SYMPOSIUM
4 CHALLENGES FACING TEACHERS OF ACCOUNTING HISTORY
5 HAZY HISTORY: FACT AND FOLKLORE IN ACCOUNTING
6 ELECTRONIC METHODOLOGY: ACCOUNTING ORAL AND VISUAL HISTORY

著者名
S. Paul Garner
Gary John Previts
A. R. Roberts
Edward Peragallo
Gary John Previts
A. R. Roberts
R. H. Homburger, Hermann
7 SUMMARIES OF PAPERS PRESENTED AT THE FIRST INTERNATIONAL ACCOUNTING HISTORY SYMPOSIUM Kellenbenz and Rosa-Elizabeth
Gassmann
8 UNEXPECTED ACCOUNTING?
Orville R. Keister
9 OLD WINE AND . . . THE NEW HARVARD BOTTLE
Gary John Previts
10 BIOGRAPHY AND ACCOUNTING HISTORY
Wm. Baker Flowers
11 FASBing: ABRACADABRA AGAIN?
Gary John Previts
12 HENRY WHITCOMB SWEENEY
A. N. Mosich
13 DR SCOTTJames R. Morton
14 JOHN BENNETT CANNING
William Robert Smith
15 F. R. M. de PAULA
Stephen A. Zeff
16 The Evolution of the Theories and Techniques of Standard Costs by Ellis Mast Sowell
Kenneth S. Most
17 The Role of Accounting in the Economic Development of England: 1500-1750 by James Ole Winjum
Marc J. Epstein
18 A History of Accounting Thought by Michael Chatfield
Turgut Var
19 Securities Regulation and the New Deal by Michael E. Parrish
Hugh Hughes
20 OTHER FEATURES
21 COMMON COSTS AND BUSINESS DECISIONS: AN HISTORICAL NOTE
Basil S. Yamey
22 IT'S ABOUT TIME . . . PATHWAYS TO A NEW VISTA OF ACCOUNTANCY'S PAST
Gary John Previts
23 WHO WAS WHO IN ACCOUNTING IN 1909?
Williard E. Stone
24 ACCOUNTING FOR FOREIGN CURRENCY TRANSLATION: CURRENT PROBLEMS IN HISTORICAL
Konrad W. Kubin
25 A SPECULATION ON THE ORIGINS OF ACCOUNTING
F. M. W. Hird
26 ACCOUNTING HISTORY, THE ACCOUNTING HISTORIAN, AND THE FASB
William G. Shenkir
27 FOR EXAMPLE . . . THE VALUE OF PRETENDING
Gary John Previts
28 IN ALL MY YEARSEric L. Kohler
29 HISTORICAL STUDIES IN RECENT YEARS IN JAPANKojiro Nishikawa
30 HISTORY AND HUMAN NATURE
Leonard Spacek
31 THE ACCOUNTING HALL OF FAME
Thomas J. Burns
32 IN ALL MY YEARS: ECONOMIC AND LEGAL CAUSES OF CHANGES IN ACCOUNTING
George Hillis Newlove
33 "IT IS UP TO US."---ARNOLD J. TOYNBEE
Vahé Baladouni
34 HISTORICAL VIGNETTE: BENJAMIN FRANKLIN ON ACCOUNTING
George J. Murphy
35 IN ALL MY YEARS
Oswald Nielsen
36 INTERIM REPORT OF THE RESEARCH COMMITTEE
Konrad W. Kubin
37 HARRY CLARK BENTLEY (1877-1967)
Edward James Gurry
38 JOSEPH E. STERRETT (1870-1934)
Barbara Dubis Merino
39 PERRY MASON (1899-1964)
Roscoe Eugene Bryson Jr.
40 ROBERT HIESTER MONTGOMERY (1872-1953)
Anthony T. Krzystofik
Redovisningens utvecklingshistoria fran bildskrit tii dator (The Development of Accounting from the Hieroglyphs to41
Hans Johnson and Sandor Aszely
the Computer) by Axel Grandell
42 My Life and Times by John B. Inglis
Richard A. Scott
Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, Monograph
43
M. C. Wells
8 by Hanns-Martin W. Schoenfeld
44 Accounting in Transition: Oral Histories of Recent U. S. Experience by Thomas J. Burns
Paul Frishkoff
America's Impact on the World: A Study of the Role of the United States in the World Economy, 1750-1970 by45
Robert MacKenzie
William Woodruff
46 Accounting in Scotland: A Historical Bibliography by Janet Pryce-Jones; R. H. Parker
Peter H. Knutson
47 Corporate Financial Reporting — Public or Private Control by Robert Chatov
Robert H. Raymond
Origin and Evolution of Double Entry Bookkeeping: A Study of Italian Practice from the Fourteenth Century by
48
Richard H. Homburger
Edward Peragallo
49 Evolution of Corporate Financial Statements in Japan (Nihon Zaimushohyo Seido no Tenkai) by Ichiro Katano
Kenji Hayashi
50 DOCTORAL RESEARCH
Hans Johnson
Robert N. Anthony, Andrew Barr,
51 OTHER FEATURES
Myron S. Lubell, Paul Grady andJimmy Jones
Gyan Chandra and Jacob B.
52 DIRECT COSTING VS. ABSORPTION COSTING: A HISTORICAL REVIEWPaperman
53 IN ALL MY YEARS-CLASSIFICATION OF ACCOUNTING SERVICES
Ralph S. Johns
S. Paul Garner, Giovanni Padroni
54 A TRIBUTE TO FEDERIGO MELIS
and Alvaro Martinelli
55 HOW WRONG WAS SOMBART?
Kenneth S. Most
56 IN ALL MY YEARS-NOTES ON HANDICAPPING
W. A Paton
57 DIGGING IN BOSTON'S ACCOUNTING DUMPS
William Holmes
58 A PERSPECTIVE ON THE MEASUREMENT OF EARNINGS AND FASB POLICYMAKING
William G. Shenkir
J. David Spiceland and Hilary C.
59 HUMAN RESOURCE ACCOUNTING: AN HISTORICAL PERSPECTIVE
Zaunbrecher
SUMMARY REPORT OF THE COMMITTEE ON GOALS AND OBJECTIVES: (Based on the meeting of the60
S. Paul GarnerCommittee in Atlanta, Georgia on August 21, 1976)
61 A SHORT HISTORY OF THE ECONOMIC DEVELOPMENT AND ACCOUNTING TREATMENT OF PENSION
Larry Kreiser
62 EDWARD P. MOXEY, JR.
Adolph Matz
63 JOHN McDONALD
Harvey Mann
64 GEORGE SOULÉ
Vahé Baladouni
65 WILLARD J. GRAHAM
R. E. Ziegler
66 Accounting Practice and Procedure by Arthur Lowes Dickinson
Jack L. Krogstad
67 Historical Accounting Literature Institute of Chartered Accountants in England
Adrian L. Kline
68 A Short History of Accountants and Accountancy by Arthur H. Woolf
Kenneth O. Elvik
69 Historical Studies of Double Entry Bookkeeping (Bokishi Kenkyu) by Osamu Kojima
Richard H. Homburger
70 History and Survey of Accountancy by Wilmer L. Green
Horace R. Givens
71 Lord Byron Accounts Rendered by Doris Langley Moore
Hans Johnson
72 The First Sixty Years 1913-1973 Arthur Andersen & Co.,
S. J. Lambert
73 Haskins & Sells: Our First Seventy-Five Years
Joyce C. Lambert
Auditors: Their Duties and Responsibilities Under the Joint-Stock Companies Acts and the Friendly Societies and74
Bill D. Jarnagin
Industrial and Provident Societies Acts by Francis William Pixley
75 DOCTORAL RESEARCH
Hans Johnson
76 THE CALF PATH
77 OTHER FEATURES
78 SPECIAL PREFACE
M. ERNST STEVELINCK79 IN TRIBUTE TO H. R. HATFIELD
80 "ZWEI PFADFINDER"
Henry Rand Hatfield

18

出版年月等
January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974

巻号
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4

January - October 1974

Vol. 1, No. 1/4

January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974
January - October 1974
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975
Winter - Fall 1975

Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 1, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4
Vol. 2, No. 1/4

Winter - Fall 1975

Vol. 2, No. 1/4

Winter - Fall 1975

Vol. 2, No. 1/4

Winter - Fall 1975

Vol. 2, No. 1/4

Winter - Fall 1975

Vol. 2, No. 1/4

Winter - Fall 1975

Vol. 2, No. 1/4

Winter - Fall 1975
Winter - Fall 1975

Vol. 2, No. 1/4
Vol. 2, No. 1/4

Winter - Fall 1975

Vol. 2, No. 1/4

Winter - Fall 1975
Winter - Fall 1975

Vol. 2, No. 1/4
Vol. 2, No. 1/4

Winter - Fall 1975

Vol. 2, No. 1/4

Winter - Fall 1976

Vol. 3, No. 1/4

Winter - Fall 1976

Vol. 3, No. 1/4

Winter - Fall 1976

Vol. 3, No. 1/4

Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976

Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4

Winter - Fall 1976

Vol. 3, No. 1/4

Winter - Fall 1976

Vol. 3, No. 1/4

Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976

Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4

Winter - Fall 1976

Vol. 3, No. 1/4

Winter - Fall 1976
Winter - Fall 1976
Winter - Fall 1976
Spring 1977
Spring 1977
Spring 1977

Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 3, No. 1/4
Vol. 4, No. 1
Vol. 4, No. 1
Vol. 4, No. 1

Appendix; AHJ ・AH文献目録

81 THE RELEVANCE OF "ZWEI PFADFINDER"
82 RECOLLECTIONS ABOUT FATHER
83 THE PISAN DOCUMENT OF PHILADELPHIA (La Carta Pisana di Filadelfia)
84 THE INTRODUCTION OF WESTERN BOOKKEEPING INTO JAPANDEVELOPMENT OF AN ACCOUNTING SYSTEM IN ANCIENT ATHENS IN RESPONSE TO SOCIO-ECONOMIC
85
CHANGES86 BUSINESS VENTURES IN GENOA DURING THE TWELFTH CENTURY (1156-1158)
87 ACCOUNTING TEXTBOOKS IN SEVENTEENTH CENTURY ENGLAND - Chiefly About Collins' Work 88 THE PRESERVATION OF SOURCE MATERIALSTHE EVOLUTION OF BUDGETARY ACCOUNTING THEORY AND PRACTICE IN MUNICIPAL ACCOUNTING89
FROM 1870
90 THE RECKONING BOARD AND TALLY STICK
91 MANAGERIAL ACCOUNTING ON THE U.S. 1758 FRONTIER
92 Publishing in Boston, 1726-57, The Accounts of Daniel Henchman by Rollo G. Silver
93 Management Accounting in Colonial America by Anthony J. Gambino; John R. Palmer
An Accountants' Book Collection 1494-1930, Catalogue of the Antiquarian Collection of the Institute of94
Chartered Accountants of Scotland. Third edition by Anna B. G. Dunlop
95 A History of Public Accounting in Maryland by Stephen E. Loeb; Gordon S. May
96 History of Bank Accounting in Japan by Ichiro Katano
97 DOCTORAL RESEARCH
98 RESEARCH NEEDS IN ACCOUNTING HISTORY
99 ANALYSIS OF BOOKKEEPING AS A BRANCH OF GENERAL EDUCATION (1842)
100 SOME INFLUENCES ON THE DEVELOPMENT OF COST ACCOUNTING
101 AN EMERGING CONCEPT OF INCOME PRESENTATION
102 THE COMING OF AGE OF DOUBLE ENTRY: THE GIOVANNI FAROLFI LEDGER OF 1299-1300
103 THE ACCOUNTANT'S RESPONSIBILITY FOR DISCLOSING BRIBERY: AN HISTORICAL NOTE
104 O. TEN HAVE (1899-1974)
105 A 13TH CENTURY AUDIT CASE
106 A BIT OF ACCOUNTING HISTORY ADDING THE PAGES IN THE JOURNAL
Business, Banking, and Economic Thought in Late Medievel and Early Modern Europe, Selected Studies of107
Raymond de Roover by Raymond de Roover; Julius Kirshner; Richard A. Goldthwaite
108 The History of Accountancy by O. ten Have; A. van Seventer
109 The Chicopee Manufacturing Company 1823-1915 by John Michael Cudd
Delia mercatura e del mercante perfetto (On Commerce and on the Perfect Merchant), Venice, 1573 by
110
Benedetto Cotrugli
111 The Evolution of Accounting in Canada by Harvey Mann
112 The Late Nineteenth Century Debate over Depreciation, Capital, and Income by Richard P. Brief
113 DOCTORAL DISSERTATION ABSTRACTS
114 THE EVOLUTION OF ACCOUNTING FOR CORPORATE TREASURY STOCK IN THE UNITED STATESINFLUENCE OF NINETEENTH AND EARLY TWENTIETH CENTURY RAILROAD ACCOUNTING ON THE
115
DEVELOPMENT OF MODERN ACCOUNTING THEORY
116 A NEW PERSPECTIVE ON THE EVOLUTION OF DOUBLE-ENTRY BOOKKEEPING
117 AUDITING IN THE ATHENIAN STATE OF THE GOLDEN AGE (500-300 B.C.)
THE OLDEST GERMAN BOOKKEEPING TEXT: A Commentary to Recognize the Neglected Contribution of118
Grammateus to Bookkeeping
119 GRAMMATEUS REAPPEARS IN 1911
120 THE PRESIDENT'S REPORT (1889)
121 BENJAMIN GILLIAM'S BOOK – 1700
122 History of Accounting Evolution in USSR (1917-1972) by V. A. Mazdorov
123 The Bookkeeping Methods of the Edo Era in Japan by Kazuo Kawahara
History of Development of Accounting in Japan; Development and Perspective of Accounting in Our Country by
124
Shigeo Aoki
125 Written Contributions of Selected Accounting Practitioners, Vol. 1: Ralph S. Johns by Ralph S. Johns
126 Theory of Accounts by DR Scott
127 Pioneers of a Profession by James C. Stewart
128 The Accounting Hall of Fame: Profiles of Thirty-Six Members by Thomas J. Burns; Edward N. Coffman
129 The Early Records of the Bankes Family at Winstanley by Joyce Bankes; Eric Kerridge
The West Riding Textile Industry, A Catalogue of Business Records from the Sixteenth to the Twentieth Century
130
by Patricia Hudson
131 DOCTORAL DISSERTATION ABSTRACTS
132 WANDERING INTO ACCOUNTING-NOTES ON WRITING CAREER
133 MANAGEMENT SCIENCE AND THE DEVELOPMENT OF HUMAN RESOURCE ACCOUNTING
134 STANDARD COSTING AND SCIENTIFIC MANAGEMENT
135 "WHETHER MALCOLM'S IS BEST OR OLD CHARGE & DISCHARGE"
136 ON THE PRESENT AND FUTURE IMPORTANCE OF ACCOUNTING HISTORY
137 AN 18TH CENTURY ACCOUNTING PROJECTION FROM PLYMOUTH, MASSACHUSETTS
138 MANAGEMENT ACCOUNTING LITERATURE: 1925 AND 1975
139 OUTLAY AND INCOME
140 Historians' Fallacies by David Hackett Fischer
141 History of the Accountancy Profession in India by G. P. Kapadia
142 A History of Accounting Thought, Revised Edition by Michael Chatfield
143 The Institution of Public Accountants in Ancient Greece The Institute of Certified Public Accountants of Greece
144 Geschichtliche Betrachtungen zus Bilanztheorie bis zum Allgemeinen deutschen Handelsgesetzbuch by Max Lion
145 Index to Federal Tax Articles by Gersham Goldstein; Boris I. Bittker
146 DOCTORAL RESEARCH
147 CORPORATE ASSET REVALUATIONS: 1925-1934
148 NEW INSIGHTS FROM COST ACCOUNTING INTO BRITISH ENTREPRENEURIAL PERFORMANCE CIRCA 1914
149 EARLY ENCOUNTERS BETWEEN CPAs AND THE SEC
150 1794 MIDDLETOWN, DELAWARE -FROM ACCOUNTING RECORDS
151 ON MERCANTILE ACCOUNTING IN PRE-INDUSTRIAL IRAN
152 ACCOUNTING FOR LES FORGES DE SAINT-MAURICE 1730-1736
153 BARTER BOOKKEEPING: A TENACIOUS SYSTEM
154 GEORGE WASHINGTON AS AN ACCOUNTANT
155 A SHARECROP AGREEMENT OF THE 1830s
156 BAILY'S PARADOX
157 Asset Appreciation, Business Income and Price-Level Accounting: 1918-1935 by Stephen A. Zeff
158 The Chartered Accountant in Australia, Golden Jubilee Issue
159 Thomson McLintock and Co. — The First Hundred Years by Rex Winebury
160 Medieval Finance: A Comparison of Financial Institutions in Northwestern Europe by Bryce Lyon; A. E. Verhulst
161 Les Plus Anciens Comptes De La Ville De Mons (1279-1356). Tome 1. Tome 2. by Christiane Piérard
162 Studies in the Historical Materials of Accounting by Osamu Kojima

19

Richard H. Homburger and GaryJohn Previts
John G. HatfieldTito Antoni
Kojiro Nishikawa

Spring 1977

Vol. 4, No. 1

Spring 1977
Spring 1977
Spring 1977

Vol. 4, No. 1
Vol. 4, No. 1
Vol. 4, No. 1

George J. Costouros

Spring 1977

Vol. 4, No. 1

Alvaro Martinelli
Osamu Kojima
Anna B. G. Dunlop

Spring 1977
Spring 1977
Spring 1977

Vol. 4, No. 1
Vol. 4, No. 1
Vol. 4, No. 1

James H. Potts

Spring 1977

Vol. 4, No. 1

Axel Grandell
Williard E. Stone
William Holmes
Edward N. Coffman

Spring 1977
Spring 1977
Spring 1977
Spring 1977

Vol. 4, No. 1
Vol. 4, No. 1
Vol. 4, No. 1
Vol. 4, No. 1

Maureen H. Berry

Spring 1977

Vol. 4, No. 1

Horace R. Givens
Yoshio Fujita
Hans Johnson
R. H. Parker
Thomas Jones
M. C. Wells
Jack E. Kiger and Jan R. Williams
Geoffrey A. Lee
R. P. Brief
A. Van Seventer
William Holmes
Robert Haulotte, Ernest Stevelinck
and Richard Homburger

Spring 1977
Spring 1977
Spring 1977
Fall 1977
Fall 1977
Fall 1977
Fall 1977
Fall 1977
Fall 1977
Fall 1977
Fall 1977

Vol. 4, No. 1
Vol. 4, No. 1
Vol. 4, No. 1
Vol. 4, No. 2
Vol. 4, No. 2
Vol. 4, No. 2
Vol. 4, No. 2
Vol. 4, No. 2
Vol. 4, No. 2
Vol. 4, No. 2
Vol. 4, No. 2

Fall 1977

Vol. 4, No. 2

Edwin Bartenstein

Fall 1977

Vol. 4, No. 2

Kathryn C. Buckner
Richard V. Calvasina

Fall 1977
Fall 1977

Vol. 4, No. 2
Vol. 4, No. 2

Ivan Turk

Fall 1977

Vol. 4, No. 2

George J. Murphy
Michael Chatfield
Hans Johnson
Norlin G. Rueschhoff

Fall 1977
Fall 1977
Fall 1977
Spring 1978

Vol. 4, No. 2
Vol. 4, No. 2
Vol. 4, No. 2
Vol. 5, No. 1

J. L. Boockholdt

Spring 1978

Vol. 5, No. 1

John J. Williams
George J. Costouros

Spring 1978
Spring 1978

Vol. 5, No. 1
Vol. 5, No. 1

Kiyoshi Inoue

Spring 1978

Vol. 5, No. 1

Williard E. Stone
John Heins
William Holmes
Yoshiro Kimizuka and Akira Mori
Ryoji Inouye

Spring 1978
Spring 1978
Spring 1978
Spring 1978
Spring 1978

Vol. 5, No. 1
Vol. 5, No. 1
Vol. 5, No. 1
Vol. 5, No. 1
Vol. 5, No. 1

Torao Moteki

Spring 1978

Vol. 5, No. 1

Dale L. Flesher
Joseph R. Oliver
M. J. R. Gaffikin
Chris Luneski
John Freear

Spring 1978
Spring 1978
Spring 1978
Spring 1978
Spring 1978

Vol. 5, No. 1
Vol. 5, No. 1
Vol. 5, No. 1
Vol. 5, No. 1
Vol. 5, No. 1

J. R. Edwards

Spring 1978

Vol. 5, No. 1

Maureen H. Berry
William A. Paton
Shahid L. Ansari and Diana T.
Flamholtz
Rosalie C. Hallbauer
D. A. R. Forrester
Wichita State University
Accounting Research Seminar
William Holmes
Wilber C. Haseman
Charles E. Sprague
Orace Johnson
Cadambi A. Srinivasan
Richard A. Scott
Diana Flamholtz
Norlin G. Rueschhoff
Gary L. Maydew
Maureen H. Berry
Gadis J. Dillon
Robert R. Locke
John L. Carey
Williard E. Stone
T. Khodadoust and Paul Frishkoff
Harvey Mann
Dale L. Flesher
Helen M. Cloyd
Thomas McDougal and Abner
Richard P. Brief
Louis Goldberg
Robert H. Raymond
J. C. Lehane
Ernest Enke
Frederic M. Stiner, Jr.
Kohhei Yamada and Kazushige

Spring 1978
Fall 1978

Vol. 5, No. 1
Vol. 5, No. 2

Fall 1978

Vol. 5, No. 2

Fall 1978
Fall 1978

Vol. 5, No. 2
Vol. 5, No. 2

Fall 1978

Vol. 5, No. 2

Fall 1978
Fall 1978
Fall 1978
Fall 1978
Fall 1978
Fall 1978
Fall 1978
Fall 1978
Fall 1978
Fall 1978
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979
Spring 1979

Vol. 5, No. 2
Vol. 5, No. 2
Vol. 5, No. 2
Vol. 5, No. 2
Vol. 5, No. 2
Vol. 5, No. 2
Vol. 5, No. 2
Vol. 5, No. 2
Vol. 5, No. 2
Vol. 5, No. 2
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1

Appendix; AHJ ・AH文献目録
163 A Study of Accounting History in China by Lien-Sheng Lu
164 Cunard and the North Atlantic 1840-1973, A History of Shipping and Financial Management by Francis E. Hyde165 Robert H. Montgomery: A Pioneer Leader of American Accounting by Alfred Robert Roberts
166 DOCTORAL RESEARCH
COST ACCOUNTING AN INSTITUTIONAL YARDSTICK FOR MEASURING BRITISH ENTREPRENEURAL167
PERFORMANCE, CIRCA 1914
168 DEVELOPMENT OF CORPORATE ACCOUNTING IN AUSTRALIA
169 DISTRIBUTION COST ANALYSIS METHODOLOGIES, 1901 -1941
170 ON THE LIFE OF LUCA PACIOLI
171 AN 1870 CORPORATE AUDIT COMMITTEE
172 Schmalenbach and After: A Study of the Evolution of German Business Economics by David A. R. Forrester
Il Bilancio di una Azienda Laniera del Trecento [The Financial Statement of a Cloth Manufacturer During the173
Fourteenth Century.] by Tito Antoni
Die Casa di S. Giorgio: Genueser Finanzwesen mit besonderer Beruecksichtigung der Casa di S. Giorgio, II by174
Heinrich Sieveking
Transportation Costs and Costing 1917-1973: A Select Annotated Chronological Bibliography by Emanuel175
Benjamin Ocran,176 History of Public Accounting in the United States by James Don Edwards
177 Soulé's New Science and Practice of Accounts. Seventh Edition Enlarged, 1903 by Geo [rge] Soulé
178 DOCTORAL RESEARCH
179 THE WALTHAM SYSTEM AND EARLY AMERICAN TEXTILE COST ACCOUNTING 1813-1848
180 FREDERICK WINSLOW TAYLOR'S CONTRIBUTIONS TO ACCOUNTING
181 PETER DUFF: ACCOUNTANT AND EDUCATOR
182 THE MIDDLESEX CANAL–AN ANALYSIS OF ITS ACCOUNTING AND MANAGEMENT
183 PARTNERSHIP ACCOUNTING IN A NINETEENTH CENTURY MERCHANT BANKING HOUSE
184 THE ACCOUNT CHARGE AND DISCHARGE
185 ASSET VALUATION: AN HISTORICAL PERSPECTIVE
186 Robert Oliver and Merchantile Bookkeeping in the Early Nineteenth Century by Stuart W. Bruchey
187 Deloitte & Co. 1845-1956
188 Chaucer Life-Records by Martin M. Crow; Clair C. Olson
Partitari Maiorchini del "Lou dels Pisans" Relativi al Commercio del Pisani nelle Baleari (1304-1322 e 1353189
1355) by Tito Antoni
190 Accounting in the Golden Age of Greece: A Response to Socioeconomic Changes by George J. Costouros
191 Current Cost Accounting: Identifying the Issues by G. W. Dean; M. C. Wells
192 Written Contributions of Selected Accounting Practitioners, Vol. 2: Paul Grady by Vernon K. Zimmerman
193 Management and Consulting: An Introduction to James O. McKinsey by William B. Wolf
194 FINANCIAL REPORTING TECHNIQUES IN 20 INDUSTRIAL COMPANIES SINCE 1861 by Richard Vangermeersch
195 Littleton's Contribution to the Theory of Accountancy. Research Monograph No. 62 by Kathryn C. Bucker
196 DOCTORAL RESEARCH
197 FREDERICK WINSLOW TAYLOR'S CONTRIBUTIONS TO COST ACCOUNTING
198 PUBLIC ACCOUNTING IN 1929
199 SOME ASPECTS OF AUDITING EVOLUTION IN CANADA
200 THE NEW YORK SCHOOL OF ACCOUNTS- A BEGINNING
201 ACCOUNTING IN THE BIBLE
202 The American Business Manual by Edward M. Carney
203 The Proper Distribution of Expense Burden by A Hamilton Church
204 Monograph #2: John Raymond Wildman, 1878-1938 by Gary John
Reviewed work(s): George O. May: A Study of Selected Contributions to Accounting Thought by Henry Francis
205
Stabler
206 Issues in Accountability No. 3: The Great Canal that Linked Edinburgh, Glasgow & London
207 DOCTORAL RESEARCH
208 INTERNAL CONTROL FOR OTTOMAN FOUNDATIONS
209 THE DEVELOPMENT OF UNIVERSITY AND PROFESSIONAL ACCOUNTANCY EDUCATION IN NEW ZEALAND
THE EVOLUTION OF APB OPINION NO. 17 ACCOUNTING FOR INTANGIBLE ASSETS; A STUDY OF THE U.S.
210
POSITION ON ACCOUNTING FOR GOODWILL
211 THE DEVELOPMENT OF AUDITING STANDARDS IN AUSTRALIA
212 THE ACCOUNTING RECORDS OF THE EAST INDIA COMPANY
213 NOTE ON THE FIRST RECORDED AUDIT IN THE BIBLE
214 anagerial Innovation at General Motors by Alfred D. Chandler, Jr.
215 Pioneers in Modern Factory Management by Alfred D. Chandler, Jr.
216 Accounting Research 1960-1970: A Critical Evaluation by Nicholas Dopuch; Lawrence Revsine
217 Railway Expenditures: Their Extent, Object, and Economy, 2 vols by Marshall M. Kirkman
218 Accounting Thought and Education: Six English Pioneers by J. Kitchen; R. H. Parker
A History of Accounting in America: An Historical Interpretation of the Cultural Significance of Accounting by
219
Gary John Previts; Barbara Dubis Merino
220 Accounting for Common Costs by M. C. Wells
221 Forging Accounting Principles in New Zealand by Stephen A. Zeff
222 DOCTORAL RESEARCH
223 A HISTORY OF THE ABACUS
224 BONSIGNORI FAMILY ESTATE ACCOUNTING 1461-1632
225 DISCOUNTED CASH FLOW AND BUSINESS VALUATION IN A NINETEENTH CENTURY MERGER: A NOTE
226 THE CULTURAL SIGNIFICANCE OF ACCOUNTS—THE PHILOSOPHY OF DR SCOTT
227 FOUR SCHOOLS OF EUROPEAN ACCOUNTING THOUGHT
228 MAY AND PATON: TWO GIANTS REVISITED
229 RECALLING GEORGE OLIVER MAY AND ME
230 VANISHING ACCOUNTING JOURNALS DUE TO PAPER DETERIORATION: A LABORATORY STUDY
Costi Industriali di Una Azienda Conciaria della Fine del Trecento, 1384-1388</italic> (The Industrial Costs of aTannery at the End of the Fourteenth Century, 1384-1388 by Tito Antoni
232 The Complete Cost-Keeper,</italic> 3rd ed by Horace Lucian Arnold (Henry Roland)
Written Contributions of Selected Accounting Practitioners Volume 3: Andrew Barr by Andrew Barr; Kenneth W.
233
Perry
234 Foundations for Unlimited Horizons — The Institute of Internal Auditors 1941-1976 by Victor Z. Brink
235 The Visible Hand: The Managerial Revolution in American Business by Alfred DuPont Chandler, Jr.
236 The Etiquette of The Accountancy Profession The Ethical Problems of Modern Accountancy
237 The New Deal,</italic>2nd ed by Paul K. Conkin
238 Corporation Financial Statements by Mortimer B. Daniels
A Catalogue of Rare Books, Pamphlets, and Journals on Business and Economics in the Krannert Library Special
239
Collection 1500-1870 by John M. Houkes; Ljudmila T. Mursec
240 A Jubilee History, 1928-1978 by Norman J. Marshall
241 American Economic History: From Abundance To Constraint by John O'Sullivan; Edward F. Keuchel
231

20

Rosita S. Chen
Maureen H. Berry
Dale A. Buckmaster
Maureen H. Berry

Spring 1979
Spring 1979
Spring 1979
Spring 1979

Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1
Vol. 6, No. 1

Robert R. Locke

Fall 1979

Vol. 6, No. 2

Robert W. Gibson
Paul F. Anderson
Akira NakanishiThomas E. McKee
Konrad W. Kubin

Fall 1979
Fall 1979
Fall 1979
Fall 1979
Fall 1979

Vol. 6, No. 2
Vol. 6, No. 2
Vol. 6, No. 2
Vol. 6, No. 2
Vol. 6, No. 2

Alvaro Martinelli

Fall 1979

Vol. 6, No. 2

Norlin G. Rueschhoff

Fall 1979

Vol. 6, No. 2

David B. Vellenga

Fall 1979

Vol. 6, No. 2

Frederic M. Stiner, Jr.
Fall 1979
James J. Linn
Fall 1979
Maureen H. Berry
Fall 1979
Fall 1979David M. Porter
Spring 1980
Rosita S. Chen and Sheng-Der Pan Spring 1980
Horace R. Givens
Spring 1980
Linda H. Kistler
Spring 1980
Edwin J. Perkins and Sherry
Spring 1980
Levinson
William T. Baxter
Spring 1980
Thomas A. Ratcliffe and Paul
Spring 1980
Robert Bloom
Spring 1980
Hans V. Johnson
Spring 1980

Vol. 6, No. 2
Vol. 6, No. 2
Vol. 6, No. 2
Vol. 6, No. 2
Vol. 7, No. 1
Vol. 7, No. 1
Vol. 7, No. 1
Vol. 7, No. 1

Vol. 7, No. 1
Vol. 7, No. 1
Vol. 7, No. 1
Vol. 7, No. 1

Vahe Baladouni

Vol. 7, No. 1

Spring 1980

Vol. 7, No. 1

Tito Antoni
Spring 1980
Frederic M. Stiner, Jr.
Spring 1980
Araya Debessay
Spring 1980
Ray Anderson
Spring 1980
Tonya K. Flesher
Spring 1980
Earl K. Liltrell
Spring 1980
Maureen H. Berry
Spring 1980
Rosita S. Chen and Sheng-Der Pan Fall 1980
Alan P. Mayer-Sommer
Fall 1980
George J. Murphy
Fall 1980
Elliott L. Slocum and Alfred R.
Fall 1980
Roberts
Robert L. Hagerman
Fall 1980
Dale L. Flesher and Tonya K.
Fall 1980
Jackson F. Gillespie
Fall 1980
Richard F. Taylor
Fall 1980

Vol. 7, No. 1
Vol. 7, No. 1
Vol. 7, No. 1
Vol. 7, No. 1
Vol. 7, No. 1
Vol. 7, No. 1
Vol. 7, No. 1
Vol. 7, No. 2
Vol. 7, No. 2
Vol. 7, No. 2

William G. Mister

Fall 1980

Vol. 7, No. 2

Maureen H. Berry
Turgut Var
M. J. R. Gaffikin

Fall 1980
Fall 1980
Spring 1981
Spring 1981

Vol. 7, No. 2
Vol. 7, No. 2
Vol. 8, No. 1
Vol. 8, No. 1

Wesley T. Andrews, Jr.

Spring 1981

Vol. 8, No. 1

Robert W. Gibson and Roger Arnold Spring 1981
Vahé Baladouni
Spring 1981
Harry Zvi Davis
Spring 1981
Daniel A. Wren
Spring 1981
Michael F. Pohlen
Spring 1981
J. Edward Ketz
Spring 1981
James W. Jones
Spring 1981
Peter Boys
Spring 1981

Vol. 8, No. 1
Vol. 8, No. 1
Vol. 8, No. 1
Vol. 8, No. 1
Vol. 8, No. 1
Vol. 8, No. 1
Vol. 8, No. 1
Vol. 8, No. 1

Vol. 7, No. 2
Vol. 7, No. 2
Vol. 7, No. 2
Vol. 7, No. 2
Vol. 7, No. 2

Arthur R. Wyatt

Spring 1981

Vol. 8, No. 1

Daniel L. Jensen
Herbert L. Jensen
Maureen H. Berry
Keith F. Sugden
Turgut Var
J. R. Edwards and Alison Warman
Rick Elam
Vassilios P, Filios
Henry Francis Stabler and Norman
X. Dressel
William A. Paton
Frederic M. Stiner, Jr., John C.
Williams and Adrian Sclawy

Spring 1981
Spring 1981
Spring 1981
Fall 1981
Fall 1981
Fall 1981
Fall 1981
Fall 1981

Vol. 8, No. 1
Vol. 8, No. 1
Vol. 8, No. 1
Vol. 8, No. 2
Vol. 8, No. 2
Vol. 8, No. 2
Vol. 8, No. 2
Vol. 8, No. 2

Fall 1981

Vol. 8, No. 2

Fall 1981

Vol. 8, No. 2

Fall 1981

Vol. 8, No. 2

Alvaro Martinelli

Fall 1981

Vol. 8, No. 2

G. Stevenson Smith

Fall 1981

Vol. 8, No. 2

Martin Benis

Fall 1981

Vol. 8, No. 2

H. V. Vasudeva Rao
Mary McKinney Schweitzer
Stephen E. Loeb
Barry Anderson
James D. Blum

Fall 1981
Fall 1981
Fall 1981
Fall 1981
Fall 1981

Vol. 8, No. 2
Vol. 8, No. 2
Vol. 8, No. 2
Vol. 8, No. 2
Vol. 8, No. 2

Edwin Bartenstein

Fall 1981

Vol. 8, No. 2

Frank L. Clarke
Thomas H. Mclnish

Fall 1981
Fall 1981

Vol. 8, No. 2
Vol. 8, No. 2

Appendix; AHJ ・AH文献目録
Third Charles Waldo Haskins Accounting History Seminar: An Historical and Contemporary Review of theDevelopment of International Accounting by Alfred R. Roberts
243 Stabilized Accounting by Henry Whitcomb Sweeney
244 The Evolution of Direct Costing, Monograph 3 by Charles Weber
245 A Bibliography of Cost Accounting: Its Origins and Development to 1914, 2 Vols. by M. C. Wells
246 DOCTORAL RESEARCH
247 HISTORY OF LIFO
248 A BRIEF HISTORY OF PROPERTY AND DEPRECIATION ACCOUNTING IN MUNICIPAL ACCOUNTING
249 "THREEFOLD BOOKKEEPING" BY MATTHÄUS SCHWARZTHE FINAL EXAMINATIONS OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES,
250
1882-1981
251 HICKS ON ACCOUNTING
252 AN HISTORICAL PERSPECTIVE OF NET PRESENT VALUE AND EQUIVALENT ANNUAL COST
242

253 HISTORY IN TODAY'S BUSINESS SCHOOLBusiness Methods and the War by Lawrence Robert Dicksee; The Fundamentals of Manufacturing Costs by254
Lawrence Robert Dicksee; Published Balance Sheets and Window Dressing by Lawrence Robert Dicksee
255 The Effect of Scientific Management on the Development of the Standard Cost System by Marc Jay Epstein
256 Business Education and Accountancy by Charles Waldo Haskins; Frederick A. Cleveland
257 The Herwood Library of Accountancy by Herman Herwood; Joseph C. Myer
La Science des Comptes Mise à la Portée de Tous (The Science of Accounting Put Within Reach of All) by Eugè
258
ne Léautey; Adolphe Guilbault
259 Historians and the Living Past: The Theory and Practice of Historical Study by Allan J. Lichtman; Valerie French
The Significance of Organizational Conflict on the Legislative Evolution of the Accounting Profession in the260
United States by Myron Samuel Lubell
261 Official Record of the Proceedings of the Congress of Accountants
262 DOCTORAL RESEARCH
263 ASSET REVALUATION AND COST BASIS: CAPITAL REVALUATION IN CORPORATE FINANCIAL REPORTS
264 THE EARLY DEBATE ON FINANCIAL AND PHYSICAL CAPITAL
265 SEARCHING FOR ACCOUNTING PARADIGMSA HISTORICAL PERSPECTIVE ON THE AUDITOR'S ROLE: THE EARLY EXPERIENCE OF THE AMERICAN
266
RAILROADS
267 THE DEVELOPMENT OF THE CONCEPT OF CORPORATION FROM EARLIEST ROMAN TIMES TO A.D. 476
268 A DESCRIPTION OF A BALTIMORE MERCHANT'S JOURNAL
269 THE ECONOMIC ACTIVITY OF A GRAIN MILL LOCATED IN BALD EAGLE VALLEY, PENNSYLVANIA 1868 TO
One Hundred Years of Modern Accounting Committee on Commemoration of One Hundred Years of Modern
270
Accounting, Japan Accounting Association
271 Developments in Accounting by F. R. M. De Paula
272 Company Legislation and Changing Patterns of Disclosure in British Company Accounts 1900-1940 by J. R.
Issues in Accountability #7: Spanish Accounting—Past and Present by Estabon Hernandez Esteve; Enrique
273
Fernandez Pena; Jose Miguel Prado Caballero; Francisco Esteo Sanchez
274 Goodwill in Accounting: A History of the Issues and Problems by Hugh P. Hughes
275 The Federal Income Tax: 1861 to 1872, 2 vols. by Harold Q. Langenderfer
Auditing Symposium IV: Proceedings of the 1978 Touche Ross/University of Kansas Symposium on Auditing
276
Problems by Howard F. Stettier
277 Selected Dickinson Lectures in Accounting: 1936-1952 by Stephen A. Zeff
278 DOCTORAL RESEARCH
279 Editorial
BUSINESS GOODWILL: CONCEPTUAL CLARIFICATION VIA ACCOUNTING, LEGAL AND ETYMOLOGICAL280
PERSPECTIVES
281 THE ACCOUNTANT-HISTORIANS OF THE INCAS
282 USE OF KNOTTED STRING ACCOUNTING RECORDS IN OLD HAWAII AND ANCIENT CHINA
283 ACCOUNTING IN THE EARLY YEARS OF THE EAST INDIA COMPANY
284 PROFESSIONAL ETHICS OF CPAS IN TAX PRACTICE: AN HISTORICAL PERSPECTIVE
285 ANTECEDENTS OF THE INCOME TAX IN COLONIAL AMERICA
286 THE BUREAU FOR PLACEMENTS
287 VEDIC PARTNERSHIP RULES
Auditing Looks Ahead—Proceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing
288
Problems by Howard F. Stettler
The Securities and Exchange Commission: A Case Study in the Use of Accounting as an Instrument of Public
289
Policy by Charles William Lamden
Issues in Accountability No. 4: Legislation in Process, The Belgian Accounting Revolution and its Preparation by
290David A. R. Forrester
291 Fool's Profits by Arundel Cotter
292 DOCTORAL RESEARCH
293 THE INTERPROFESSIONAL TAX ALTERCATION
294 PLANNING AND CONTROL IN THE 19th CENTURY ICE TRADE
295 THE DEVELOPMENT OF GROUP ACCOUNTING IN THE UNITED KINGDOM TO 1933
296 THE DEVELOPMENT OF COMPILATIONS AND REVIEWS
297 THE SIGNIFICANCE OF ANCIENT MESOPOTAMIA IN ACCOUNTING HISTORY
298 THE DEVELOPMENT OF BRITISH RAILWAY ACCOUNTING: 1800-1911
299 THE BEHAVIOURAL IMPACT OF BUDGETS: EARLY ACCOUNTING CONTRIBUTIONS
300 THUS SPAKE THE RABBIS – THE FIRST INCOME TAX?
A COMMENT ON SOME REMARKS BY HISTORIANS OF COST ACCOUNTING ON ENGINEERING
301
CONTRIBUTIONS TO THE SUBJECT

Wesley T. Andrews, Jr.

Fall 1981

Vol. 8, No. 2

Dale Buckmaster
Lane K. Anderson
Adolph Matz
Maureen H. Berry
Harry Zvi DavisJames H. Potts
Kiyoshi Inoue

Fall 1981
Fall 1981
Fall 1981
Fall 1981
Spring 1982
Spring 1982
Spring 1982

Vol. 8, No. 2
Vol. 8, No. 2
Vol. 8, No. 2
Vol. 8, No. 2
Vol. 9, No. 1
Vol. 9, No. 1
Vol. 9, No. 1

John Freear

Spring 1982

Vol. 9, No. 1

Richard P. Brief
Thomas W. Jones and J. DavidDavid D. Van Fleet and Daniel A.
Wren

Spring 1982
Spring 1982

Vol. 9, No. 1
Vol. 9, No. 1

Spring 1982

Vol. 9, No. 1

William L. Talbert

Spring 1982

Vol. 9, No. 1

Ashton C. Bishop
Lloyd Seaton, Jr.
Homer H. Burkett

Spring 1982
Spring 1982
Spring 1982

Vol. 9, No. 1
Vol. 9, No. 1
Vol. 9, No. 1

Bernard Colasse

Spring 1982

Vol. 9, No. 1

Michael J. R. Gaffikin

Spring 1982

Vol. 9, No. 1

Frederick L. Neumann

Spring 1982

Vol. 9, No. 1

Robert G. Morgan
Maureen H. Berry
Shizuki Saito
T. A. LeeMichel W. E. Glautier

Spring 1982
Spring 1982
Spring 1983
Spring 1983
Spring 1983

Vol. 9, No. 1
Vol. 9, No. 1
Vol. 10, No. 1
Vol. 10, No. 1
Vol. 10, No. 1

James L. Boockholdt

Spring 1983

Vol. 10, No. 1

Jeffrey L. Patterson
James W. JonesJames J. Tucker, III

Spring 1983
Spring 1983
Spring 1983

Vol. 10, No. 1
Vol. 10, No. 1
Vol. 10, No. 1

Kiyomitsu Arai

Spring 1983

Vol. 10, No. 1

John B. Sperry
Michael J. Mepham

Spring 1983
Spring 1983

Vol. 10, No. 1
Vol. 10, No. 1

Gary John Previts

Spring 1983

Vol. 10, No. 1

Gyan Chandra
Janice Reeder

Spring 1983
Spring 1983

Vol. 10, No. 1
Vol. 10, No. 1

Joyce C. Lambert

Spring 1983

Vol. 10, No. 1

Diana T. Flamholtz
Maureen H. Berry
Edward N. Coffman

Spring 1983
Spring 1983
Fall 1983

Vol. 10, No. 1
Vol. 10, No. 1
Vol. 10, No. 2

John K. Courtis

Fall 1983

Vol. 10, No. 2

John A. Yeakel
Lyle E. Jacobsen
Vahé Baladouni
Barry C. Broden and Stephen E.
Loeb
Robert M. Kozuh
Elliott L. Slocum and Alfred R.
Roberts
N. Choudhury

Fall 1983
Fall 1983
Fall 1983

Vol. 10, No. 2
Vol. 10, No. 2
Vol. 10, No. 2

Fall 1983

Vol. 10, No. 2

Fall 1983

Vol. 10, No. 2

Fall 1983

Vol. 10, No. 2

Fall 1983

Vol. 10, No. 2

James D. Blum

Fall 1983

Vol. 10, No. 2

Martha K. Farmer

Fall 1983

Vol. 10, No. 2

Chris J. L. Fefebvre

Fall 1983

Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1

Richard VangermeerschVol. 11, No. 1

Spring 1984

Sadao Taketera and Noboru
302 GENESIS OF DIVISIONAL MANAGEMENT AND ACCOUNTING SYSTEMS IN THE HOUSE OF MITSUI, 1710-1730
Spring 1984
Nishikawa
303 TAYLOR'S CONTRIBUTION TO COST ACCOUNTING, A REPLY
Rosita S. Chen and Sheng-Der Pan Spring 1984
304 Finance and Enterprise in Early America: A Study of Stephen Girard's Bank 1812-1831 by Donald R. Adams,Michelle Hamer
Spring 1984305 Business in the New South: A Historical Perspective by Fred Bateman
Horace R. Givens
Spring 1984
306 The Tally Stick: A neglected bearer of cultural tradition by Axel Grandell
William Baxter
Spring 1984
307 Accounting for Corporate Retained Earnings by David Green,
Jackie G. Williams
Spring 1984
308 A Business of National Importance: The Royal Mail Shipping Group, 1902-1937 by Edwin Green; Michael Moss
Robert M. Jennings, Sr.
Spring 1984
Railway Revenue: A Treatise on the Organization of Railroads and the Collection of Railway Receipts 2nd edition
309
Derek Acland
Spring 1984
by Marshall M. Kirkman
310 Three Contributions to the Development of Accounting Thought by Maurice Moonitz
Roger H. Hermanson
Spring 1984
Auditing Symposium VI—Proceedings of the 1982 Touche Ross/University of Kansas Symposium on Auditing
311
Jean C. Wyer
Spring 1984
Problems by Donald R. Nichols; Howard F. Stettler
312 Beta Alpha Psi, from Alpha to Omega by Terry K. Sheldahl
Walker E. Fesmire
Spring 1984
313 Texas Society of Certified Public Accountants: A History by James A. Tinsley
Anthony T. Krzystofik
Spring 1984

21

Vol. 10, No. 2

Dale Buckmaster
Fall 1983
Maureen H. Berry
Fall 1983
William S. Hopwood and Karen S.
Spring 1984
Hreha
Linda H. Kistler, Clairmont P. Carter
Spring 1984
and Brackston Hinchey
J. R. Edwards and K. M. Webb
Spring 1984
Larry J. Rankin
Spring 1984
Douglas Garbutt
Spring 1984
John J. Glynn
Spring 1984
Lee D. Parker
Spring 1984
Harvey Mann
Spring 1984

Vol. 10, No. 2
Vol. 10, No. 2
Vol. 11, No. 1
Vol. 11, No. 1

Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1
Vol. 11, No. 1

Appendix; AHJ ・AH文献目録
314 DOCTORAL RESEARCH
315 Editorial
316 FRAMEWORKS OF AMERICAN FINANCIAL ACCOUNTING THOUGHT: AN HISTORICAL PERSPECTIVE TO 1973
317 THE PENSION ACCOUNTING MYTH
318 EARLY CANADIAN FINANCIAL STATEMENT DISCLOSURE LEGISLATION
319 CYCLICAL ASPECTS OF TWENTIETH CENTURY AMERICAN ACCOUNTING
320 EPISODES IN THE AUSTRALIAN TAX ACCOUNTING SAGA
321 ETYMOLOGICAL OBSERVATIONS ON SOME ACCOUNTING TERMS
322 THE "ROOTS" OF ACCOUNTING
323 GEORGE C. MATHEWS: AN EARLY COMMISSIONER OF THE SEC
324 TITHING AND INCOME MEASUREMENT
325 THE IDEAS OF STUART CHASE ON WASTE AND INEFFICIENCY
326 Selections from Encyclopaedia of Accounting 1903 by Richard P. Brief
327 The Tangled Web of Price Variation Accounting by F. L. Clarke
328 Frank Sewell Bray by D.A.R. Forrester
329 The Florescent Decade: Accounting Education in Australia 1945-1955 by Louis Goldberg
330 Accountancy and the British Economy: The Evolution of Ernst & Whinney 1840-1980 by Edgar Jones
331 Accounting Theory, Second Edition by Kenneth S. Most
332 Accounting Theory by Harry Norris
333 James M. Landis: Dean of the Regulators by Donald A. Ritchie
334 Cost Accounting and Burden Application by Clinton H. Scovell
335 Son-Eki Keisanshi Ron (A History of Profit and Loss Accounting) by Izume Watanabe
336 Peat, Marwick, Mitchell & Co. 85 Years by T. A. Wise
337 DOCTORAL RESEARCH
338 ACCOUNTING IN ANCIENT TIMESACCOUNTING ON THE OLD PLANTATION: A Study of the Financial Records of an Ante-bellum Louisiana Sugar
339
Planter
340 THE NINETEENTH CENTURY INCOME TAX IN THE SOUTH
341 SPIRALING UPWARD: Auditing Methods As Described By Montgomery And His Successors
THE EVOLUTION AND CURRENT STATE OF FINANCIAL ACCOUNTING CONCEPTS AND STANDARDS IN THE
342
NONBUSINESS SECTOR
343 THE 1904 CONGRESS OF ACCOUNTANTS: NATIONAL OR INTERNATIONAL?
344 THE STORY OF THE SIXTH RULE
345 A TOTAL INFORMATION SYSTEM FOR PHYSICIANS: c. 1897
346 JOHN CALDWELL COLT: A NOTORIOUS ACCOUNTANT
347 The Accounting Hall of Fame: Profiles of Forty-one Members by Thomas J. Burns; Edward N. Coffman
348 Price Waterhouse & Co. In America by C. W. DeMond
349 Contribucion al Estudio de la Historiografia Contable en Espana by Esteban Hernandez Esteve
350 The British Companies Acts and the Practice of Accountancy 1844-1962 by Leonard W. Hein
351 The Commercial Organisation of Factories by J. Slater Lewis
352 Fifty Years of Accountancy by Robert H. Montgomery
353 British Accountants: A Biographical Sourcebook by R. H. Parker
354 A Critical Evaluation of Comparative Financial Thought in America 1900 to 1920 by Gary John Previts
355 Principles of Depreciation by Earl A. Saliers
356 The Hayden Stone Accounting Forums 1962-1967 by Michael Schiff
357 DOCTORAL RESEARCH
358 AMERICA'S EARLIEST RECORDED TEXT IN ACCOUNTING: SARJEANT'S 1789 BOOK
359 FINANCIAL REPORTING FOR THE GEORGIA COLONY
360 THE HISTORY OF ADVERTISING BY ACCOUNTANTS

Maureen H. Berry
Kenneth S. Most
Gary John Previts
Mary S. Stone
George J. Murphy
Michael James Dailey
Robert W. Gibson
Vahé Baladouni
G. A. Swanson
William D. Cooper
J. Edward Ketz
Robert Bloom and Hans Heymann
Edward N. Coffman
Robert Bloom
R. S. Waldron
Barrie O'Keeffe
M. J. Mepham
Dale L. Flesher
William G. Mister
Stephen E. Loeb
Lamont F. Steedle
Yoshiro Kimizuka
Gary John Previts
Maureen H. BerryErnest Stevelinck and Kenneth S.
MostSpring 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984
Fall 1984

Vol. 11, No. 1
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2
Vol. 11, No. 2

Spring 1985

Vol. 12, No. 1

Joseph R. Razek

Spring 1985

Vol. 12, No. 1

William D. Samson
John H. Myers
Raymond E. Figlewicz, Donald T.
Anderson and C.
J. M. Samuels
Benny R. Copeland
Horace R. Givens
Louis Goldberg and Williard E.
Kathryn Verreault
Robert Jennings, Jr.
Mark Roberts
Christopher Noke
Walker Fesmire
Geofrey T. Mills
Lee D. Parker
Robert M. Kozub
W. T. Wrege
James J. Tucker, III
Maureen Berry
Terry K. Sheldahl
John H. Engstrom and Randolph A.
Shockley
Thomas D. Wood and Anne J.
Sylvestre

Spring 1985
Spring 1985

Vol. 12, No. 1
Vol. 12, No. 1

Spring 1985

Vol. 12, No. 1

Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Spring 1985
Fall 1985

Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 1
Vol. 12, No. 2

Fall 1985

Vol. 12, No. 2

Fall 1985

Vol. 12, No. 2

THE ROLE OF STOCK DIVIDENDS IN DEFINING INCOME, DEVELOPING CAPITAL MARKET RESEARCH AND
361
James J. Tucker, III
Fall 1985
EXPLORING THE ECONOMIC CONSEQUENCES OF ACCOUNTING POLICY DECISIONS
362 BARTER: DEVELOPMENT OF ACCOUNTING PRACTICE AND THEORY
Williard E. Stone
Fall 1985
363 FINANCIAL ADMINISTRATION OF ANCIENT ASHANTI EMPIRE
Kwame Afosa
Fall 1985
364 JAMES O. MCKINSEY
Tonya K. Flesher and Dale L.
Fall 1985
365 Double Entry by Single by Frederic William Cronhelm
Raymond T. Holmes, Jr.
Fall 1985
366 Fraudulent Accounting and Fraud in Accounts by Lawrence Robert Dicksee
William G. Mister
Fall 1985
367 The Role of Accounting In The Stock Market Crash of 1929, Research Monograph No. 96 by Gadis J. Dillon
A. L. Roberts
Fall 1985
368 Uniformity and Diversity by Hans Peter Hain
James W. Jones
Fall 1985
369 Three Centuries of Accounting in Massachusetts by William Holmes; Linda H. Kistler; Louis S. Corsini
Terry K. Sheldahl
Fall 1985
370 Reminiscences by Gerard van de Linde
O. Ronald Gray
Fall 1985
371 The Theory and Practice of Bank Bookkeeping, Fourth Edition by Christopher Columbus MarshHorace R. Givens
Fall 1985
372 The Profession of A Chartered Accountant by Francis W. Pixley
Hans V. Johnson
Fall 1985
373 DOCTORAL RESEARCH
Maureen H. Berry
Fall 1985
374 Guest Editorial: ON WRITING FOR THE JOURNAL
Louis Goldberg
Spring 1986
375 THE EVOLUTION OF FINANCIAL STATEMENT INDEXATION IN BRAZIL
Timothy S. Doupnik
Spring 1986
376 FINANCIAL REPORTING IN THE EARLY YEARS OF THE EAST INDIA COMPANY
Vahé Baladouni
Spring 1986
377 A CHRONOLOGY OF THE DEVELOPMENT OF CORPORATE FINANCIAL REPORTING IN CANADA: 1850 TO
George J. Murphy
Spring 1986
378 THE USE OF INTEREST AS AN ELEMENT OF COST IN GERMANY IN THE 16TH AND 17TH CENTURIES
Nasuhi Bursal
Spring 1986
379 THE CLASSICAL MODEL OF CONTROL IN THE ACCOUNTING LITERATURE
Lee D. Parker
Spring 1986
380 A GENEALOGY OF TODAY'S CONTRIBUTORS TO ACCOUNTING RESEARCHMark E. Haskins and David D.
Spring 1986
381 ACCOUNTING CONTROL: AN HISTORICAL NOTE
M. J. Mepham
Spring 1986
382 REVIEW ESSAY
O. Finley Graves
Spring 1986
383 Precision and Design in Accountancy by F. Sewell Bray
Edward N. Coffman
Spring 1986
384 Dicksee's Contribution to Accounting Theory by Richard P. Brief
Walker Fesmire
Spring 1986
International Auditing: A Comparative Survey of Professional Requirements in Australia, Canada, France, West
385
O. Ronald Gray
Spring 1986
Germany, Japan, the Netherlands, the UK and the USA by Leslie G. Campbell
386 A Summary of the Principal Legal Decisions Affecting Auditors by Hugh Cocke
Raymond T. Holmes, Jr.
Spring 1986
387 The History of Interest Approximations by G. A. Hawawini; V. Ashok
Charles E. Boynton IV
Spring 1986
388 Prophets of Regulation by Thomas K. McCraw
Robert Bricker
Spring 1986
389 On A Cloth Untrue: Inflation Accounting — The Forward Way by D. R. Myddleton
B. A. Coda
Spring 1986
390 Professional Accountants by Beresford Worthington
Katherine S. Moffeit
Spring 1986
391 CAPSULE COMMENTS: Research Sources
Barbara D. Merino
Spring 1986
392 DOCTORAL RESEARCH
Maureen Berry
Spring 1986
393 EDITORIAL
Kenneth S. Most
Fall 1986
394 THE MANY FACES OF LUCA PACIOLI: ICONOGRAPHIC RESEARCH OVER THIRTY YEARS
Ernest Stevelinck
Fall 1986
395 SHAKER ACCOUNTING RECORDS AT PLEASANT HILL: 1830-1850
Larry Kreiser and Philip N. Dare
Fall 1986
396 THE NORTHERN STEAMSHIP COMPANY: THE DEPRECIATION PROBLEM IN THE NINETEENTH CENTURY
J. B. Tabb and C. S. Frankham
Fall 1986
THE INCEPTION AND EVOLUTION OF FINANCIAL REPORTING IN THE PROTESTANT EPISCOPAL CHURCH IN
G. A. Swanson and John C. Gardner Fall 1986
397
THE UNITED STATES OF AMERICA
398 FINANCIAL REPORTING AND STEWARDSHIP ACCOUNTING IN SIXTEENTH-CENTURY SPAIN
Patti A. Mills
Fall 1986
399 ACCOUNTING FOR GOLD AND SILVER MINES: THE DEVELOPMENT OF COST ACCOUNTING
Glenn Vent
Fall 1986

22

Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 12, No. 2
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 1
Vol. 13, No. 2
Vol. 13, No. 2
Vol. 13, No. 2
Vol. 13, No. 2
Vol. 13, No. 2
Vol. 13, No. 2
Vol. 13, No. 2

Appendix; AHJ ・AH文献目録
A CHRONOLOGICAL REVIEW OF THE AUTHORITATIVE LITERATURE ON INTERPERIOD TAX ALLOCATION:
Frank R. Rayburn
Fall 1986
1940-1985
401 THE RECENT HISTORY OF CORPORATE AUDIT COMMITTEES
Brenda S. Birkett
Fall 1986WILLIAM O. DOUGLAS ON THE TRANSFER OF THE SECURITIES AND EXCHANGE COMMISSION'S AUTHORITY
402
Robert Chatov
Fall 1986
FOR THE DEVELOPMENT OF RULES FOR FINANCIAL REPORTING
403 THE MONETARY SYSTEM, TAXATION, AND PUBLICANS IN THE TIME OF CHRIST
Alan D. Campbell
Fall 1986
404 WHERE'S THE "R" IN DEBIT?
W. Richard Sherman
Fall 1986
405 AN ACCOUNTANT IN THE BOLIVIAN JUNGLE
John Freear
Fall 1986
406 ACCOUNTING MEASUREMENT AND CAPACITY LIMITS OF TECHNOLOGICAL DEVICES
Harry Zvi Davis
Fall 1986
407 THE TWILIGHT OF INCOME MEASUREMENT: TWENTY-FIVE YEARS ONDavid Solomons
Spring 1987
George O. Gamble, Brian O'Doherty
408 THE DEVELOPMENT OF AGENCY THOUGHT: A CITATION ANALYSIS OF THE LITERATURE
Spring 1987
and Ladelle M. Hyman
409 THE DIAGRAM OF THE COST SYSTEM OF HANS RENOLD LTD. — A BLUEPRINT FOR ACCOUNTING FOR
Richard Vangermeersch
Spring 1987
410 ACCOUNTING FOR INFLATION: HENRY SWEENEY AND THE GERMAN GOLD-MARK MODEL
O. Finley Graves
Spring 1987
411 THE EVOLUTION OF VOLUNTARY HEALTH AND WELFARE ORGANIZATION ACCOUNTING: 1910 -1985
Mary Alice Seville
Spring 1987
Richard K. Fleischman and R.
412 MUNICIPAL ACCOUNTING REFORM c. 1900: OHIO'S PROGRESSIVE ACCOUNTANTS
Spring 1987
Penny Marquette
400

413 THE PROBATIVE CAPACITY OF ACCOUNTS IN EARLY-MODERN SPAIN
The American Institute of Certified Public Accountants: A Century of Progress and Commitment to the414
Accountancy Profession
A Synopsis of Essays on Historical Accounting Topics Published in the Centennial Issue of the Journal of415
Accountancy

Vol. 14, No. 1
Vol. 14, No. 1
Vol. 14, No. 1
Vol. 14, No. 1
Vol. 14, No. 1

Spring 1987

Vol. 14, No. 1

James Don Edwards

Spring 1987

Vol. 14, No. 1

Edward N. Coffman

Spring 1987

Vol. 14, No. 1

Spring 1987

Vol. 14, No. 1

Spring 1987
Spring 1987
Spring 1987
Spring 1987
Spring 1987
Spring 1987
Fall 1987
Fall 1987

Vol. 14, No. 1
Vol. 14, No. 1
Vol. 14, No. 1
Vol. 14, No. 1
Vol. 14, No. 1
Vol. 14, No. 1
Vol. 14, No. 2
Vol. 14, No. 2

417 EDITORIAL
418 REVIEW ESSAY: HISTORICAL METHODS — POST MODERNIST ANALYSIS
419 Accounting in England and Scotland 1543-1800 by B. S. Yamey; H. C. Edey; H. W. Thomson
420 Professional Ethics of Public Accounting by John L. Carey
421 CAPSULE COMMENTS: Research Sources
422 DOCTORAL RESEARCH
423 THE DARK AGES OF COST ACCOUNTING: THE ROLE OF MISCUES IN THE LITERATURE
424 ANTE-BELLUM BANK ACCOUNTING — A CASE STUDY: The New Orleans Savings Bank In The 1830s
THE INFLUENCE OF TAX LEGISLATION ON FINANCIAL ACCOUNTING: A STUDY OF THE TIMBER INDUSTRY,
425
Robert C. Elmore
1905-1925
426 CAPITAL MAINTENANCE: A NEGLECTED NOTION
Oscar S. Gellein
PREHISTORIC ACCOUNTING AND THE PROBLEM OF REPRESENTATION: ON RECENT ARCHEOLOGICAL
427
Richard Mattessich
EVIDENCE OF THE MIDDLE-EAST FROM 8000 B.C. TO 3000 B.C.
Thomas J. Burns, Yuji Ijiri and428 1987 Accounting Hall of Fame Induction
Philip Leroy Defliese
Thomas Cullen Roberts and James429 THE AMERICAN ASSOCIATION OF PUBLIC ACCOUNTANTS (1908)
G. Cannon
430 A COMMENTARY ON CPAs IN 1908
Harry T. Magill
George J. Murphy and BARBARA
431 REVIEW ESSAY: SOME EIGHTEENTH CENTURY ACCOUNTING TREATISES
D. MERINO
432 Origins of Enterprise: Business Leadership in the Industrial Revolution by Katrina Honeyman
Geofrey T. Mills
433 A Manuscript of China's History of Accounting by D. Y. Kuo; Kov
Lucy C. Lee
434 Charles Ezra Sprague by Helen Scott Mann
Araya Debessay
435 The Historical Development and Operational Form of Corporate Reporting Regulation in Japan by Jill L. McKinnon Lawrence R. Hudack
436 Letter to the Editor
Adolph Matz
437 DOCTORAL RESEARCH
MAUREEN H. BERRYLEGAL ACCEPTANCE OF ACCOUNTING PRINCIPLES IN GREAT BRITAIN AND THE UNITED STATES: SOME
438
Jean Margo Reid
LESSONS FROM HISTORY
439 THE NATURE AND FUNCTION OF COST KEEPING IN A LATE NINETEENTH-CENTURY SMALL BUSINESS
Thomas Tyson
Miklos A. Vasarhelyi, Da Hsien Bao
440 TRENDS IN THE EVOLUTION OF SCHOLARLY ACCOUNTING THOUGHT: A QUANTITATIVE EXAMINATION
and Joel Berk
441 THE EVOLUTION OF THE UNITARY TAX APPORTIONMENT METHOD
Nancy Foran and Dahli Gray
THE RISE IN THE PRICE OF WHEAT FOR THE "BAKERY IN THE STREET OF THE FISHMARKET" IN THE CITY
442
John T. S. Melzer
OF LIMA 1812-1821
443 A. A. FITZGERALD ON THE "PRINCIPLES OF ACCOUNTING"Louis Goldberg
444 A REPRINT OF PRINCIPLES OF ACCOUNTING
A. A. Fitzgerald
445 REVIEW ESSAY
Edward Arrington
446 Accounting and Auditing: Thoughts on Forty Years in Practice and Education by William D. Hall
Robert J. Kirsch
447 A New Approach to Management Accounting History by H. Thomas Johnson
Joseph R. Razek
448 Kreuger: Genius and Swindler by Robert Shaplen
Dale L. Flesher
449 DOCTORAL RESEARCH
MAUREEN H. BERRY
450 SELECT BIBLIOGRAPHY OF WORKS ON THE HISTORY OF ACCOUNTING 1981-1987
R. H. Parker
451 INFLUENCES FROM EARLY ACCOUNTING LITERATURE ON CONTEMPORARY RESEARCH
Robert J. Bricker
452 THE IMPORTANCE OF ACCOUNTING TO THE SHAKERS
Archie Faircloth
A CONTENT COMPARISON OF ANTEBELLUM PLANTATION RECORDS AND THOMAS AFFLECK'S453
Jan Richard HeierACCOUNTING PRINCIPLES
454 THE SCOTTISH ENLIGHTENMENT AND THE DEVELOPMENT OF ACCOUNTING
Michael J. Mepham
455 FOREWORD TO C. C. MARSH'S 1835
Terry K. Sheldahl
456 A LECTURE ON THE STUDY OF BOOK-KEEPING, WITH A BALANCE SHEETC. C. MARSH
Thomas J. Burns and NORTON
457 1988 ACCOUNTING HALL OF FAME INDUCTION
MOORE BEDFORD
458 Editorial: SYDNEY AND BEYOND
Gary John Previts
459 EDITOR'S CORRECTION TO VOLUME 15, NO. 1, SPRING, 1988
460 The History of Accounting Thought [Istocia razwitija buchgaltierskowo uczieta] by Jaroslaw W. Sokolow
Alicia Jaruga
461 Depreciation and Replacement Policy by J. L. Meij
Doris M. Cook
462 The Contributions of Alexander Hamilton Church to Accounting and Management by Richard Vangermeersch
Akhil Kumar
463 CANADA'S ACCOUNTING ELITE: 1880-1930
Alan J. Richardson
464 LEGISLATIVE HISTORY OF THE ALLOWANCE OF LIFO FOR TAX PURPOSES
Morton Pincus
465 THE STANDARDIZATION OF MINE ACCOUNTING
Glenn Vent and Ronald A. Milne
466 ACCOUNTING "REVOLUTIONS"IN JAPANKyojiro Someya
467 THE LIFE OF BARTOLOMÉ SALVADOR DE SOLÓRZANO: SOME FURTHER EVIDENCE
Esteban Hernández Esteve
A NOTE: GRAVES, SWEENEY AND GOLDMARKBILANZ — WHITHER SWEENEY AND SCHMIDT'S
468
Graeme Dean and Frank L. Clarke
TAGESWERTBILANZ?
Robert A. Seay and Roger C.
469 H. K. HATHAWAY ON PRODUCT COSTING: RELEVANT ISSUES OF CONTEMPORARY CONCERN
Schoenfeldt
470 Audit Qualifications in Australia 1950 to 1979 by Allen Craswell
Roland L. Madison
471 Reporting Fixed Assets in Nineteenth-Century Company Accounts by J. R. Edwards
Hans V. Johnson
472 Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand by LouisMichael J. R. Gaffikin
473 A History of Cooper Brothers & Co.: 1854 To 1954
Jan R. Heier

23

Vol. 13, No. 2
Vol. 13, No. 2
Vol. 13, No. 2
Vol. 13, No. 2
Vol. 13, No. 2
Vol. 14, No. 1

Patti A. Mills

Robert M. Trueblood, Thomas J.
Burns and ROBERT NEWTONANTHONY
GJP
Barbara D. Merino
Patti A. Mills
Robert Bricker
B. D. Merino
MAUREEN H. BERRY
George J. Staubus
Joseph R. Razek

416 1986 Accounting Hall of Fame Induction: Robert N. AnthonyVol. 13, No. 2
Vol. 13, No. 2

Fall 1987

Vol. 14, No. 2

Fall 1987

Vol. 14, No. 2

Fall 1987

Vol. 14, No. 2

Fall 1987

Vol. 14, No. 2

Fall 1987

Vol. 14, No. 2

Fall 1987

Vol. 14, No. 2

Fall 1987

Vol. 14, No. 2

Fall 1987
Fall 1987
Fall 1987
Fall 1987
Fall 1987
Fall 1987

Vol. 14, No. 2
Vol. 14, No. 2
Vol. 14, No. 2
Vol. 14, No. 2
Vol. 14, No. 2
Vol. 14, No. 2

Spring 1988

Vol. 15, No. 1

Spring 1988

Vol. 15, No. 1

Spring 1988

Vol. 15, No. 1

Spring 1988

Vol. 15, No. 1

Spring 1988

Vol. 15, No. 1

Spring 1988
Spring 1988
Spring 1988
Spring 1988
Spring 1988
Spring 1988
Spring 1988
Fall 1988
Fall 1988
Fall 1988

Vol. 15, No. 1
Vol. 15, No. 1
Vol. 15, No. 1
Vol. 15, No. 1
Vol. 15, No. 1
Vol. 15, No. 1
Vol. 15, No. 1
Vol. 15, No. 2
Vol. 15, No. 2
Vol. 15, No. 2

Fall 1988

Vol. 15, No. 2

Fall 1988
Fall 1988
Fall 1988

Vol. 15, No. 2
Vol. 15, No. 2
Vol. 15, No. 2

Fall 1988

Vol. 15, No. 2

Fall 1988
Fall 1988
Fall 1988
Fall 1988
Fall 1988
Jun-89Jun-89Jun-89Jun-89Jun-89Vol. 15, No. 2
Vol. 15, No. 2
Vol. 15, No. 2
Vol. 15, No. 2
Vol. 15, No. 2
Vol. 16, No. 1
Vol. 16, No. 1
Vol. 16, No. 1
Vol. 16, No. 1
Vol. 16, No. 1

Jun-89Vol. 16, No. 1

Jun-89Vol. 16, No. 1

Jun-89Jun-89Jun-89Jun-89Vol. 16, No. 1
Vol. 16, No. 1
Vol. 16, No. 1
Vol. 16, No. 1

Appendix; AHJ ・AH文献目録
474 Towards a Theory and Practice of Cash Flow Accounting by T. A. Lee
475 The Essential Alfred Chandler: Essays Toward a Historical Theory of Big Business by Thomas K. McGraw
476 VIDEOTAPE OF INTERVIEWS WITH EMERITUS PROFESSOR LOUIS GOLDBERG, 1986 by Lee D. Parker
Beta Alpha Psi, From Omega to Zeta Omega: The Making of a Comprehensive Fraternity, 1946-1984 by Terry K.
477
Sheldahl
Financial Accounting Milestones in the Annual Reports of United States Steel Corporation (The First Seven
478
Decades) by Richard Vangermeersch
479 A KUHNIAN INTERPRETATION OF THE HISTORICAL EVOLUTION OF ACCOUNTING
480 EARLY ACCOUNTING: THE TALLY AND CHECKERBOARD
481 THE IRONY OF "THE GOLDEN AGE" OF ACCOUNTING METHODOLOGYMEDIEVAL TRADERS AS INTERNATIONAL CHANGE AGENTS: A COMPARISON WITH TWENTIETH CENTURY
482
INTERNATIONAL ACCOUNTING FIRMS
1989 MANUSCRIPT AWARD: A HISTORICAL ANALYSIS OF DEPRECIATION ACCOUNTING: THE UNITED
483
STATES STEEL EXPERIENCE
484 A HISTORY OF THE ACADEMY OF ACCOUNTING HISTORIANS 1973-1988
485 1989 ACCOUNTING HALL OF FAME INDUCTION: YUJI IJIRI
486 MEMORIAL: THE LATE EMERITUS PROFESSOR KOJIMA (1912-1989)
487 THE ACCOUNTANT AND THE INVESTOR
488 Economic Accounting by Diran Bodenhorn
489 Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness by Donald E. Brown
490 CHAMBERS ON ACCOUNTING: MOTS AGAINST THE CURRENT"Historia de la Contabilidad en España" (The History of Accounting in Spain). Special issue of Revista Española
491
de Financiación y Contabilidad by Esteban Hernández-Esteve
Understanding Accounting in its Social and Historical Context (The Case of Cost Accounting in Britain, 1914492
1925) by Anne Loft
493 Capitalism & Arithmetic: The New Math of the 15th Century by Frank J. Swetz
494 Accounting Literature in Non-Accounting Journals: An Annotated Bibliography by P. Tantral
495 Art & Accounting by Basil S. Yamey
496 WHAT IS PUBLISHABLE ACCOUNTING HISTORY RESEARCH: AN EDITORIAL VIEW
497 CHARACTERISTICS OF THE WORK OF LEADING AUTHORS OF THE ACCOUNTING REVIEW, 1926-1945
498 AN EARLY ATTEMPT AT BALANCE SHEET CLASSIFICATION AND FINANCIAL REPORTING
499 ACCOUNTING FOR LABOR IN THE EARLY 19TH CENTURY: THE U.S. ARMS MAKING EXPERIENCE
500 COST ACCOUNTING AT KESWICK, ENGLAND, c. 1598-1615: THE GERMAN CONNECTION
501 A WORLD WAR II COST ACCOUNTING ASSIGNMENT
502 CREATING AN ACCOUNTING CULTURE IN THE CLASSROOM
503 Economists and the Economy: The Evolution of Economic Ideas 1600 to the Present Day by Roger Backhouse
504 Congress and the Income Tax by Barber B. Conable,
505 The Memoirs of Edwin Waterhouse: A Founder of Price Waterhouse by Edgar Jones
506 George Washington's Expense Account by Marvin Kitman
507 Five Years Hard! Memoirs of an Articled Clerk 1928-1933 by Charles Kohler
The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900-1970 by George J.
508
MurphyEducation for the Mercantile Counting House: Critical and Constructive Essays by Nine British Writers, 1716509
1794 by Terry K. Sheldahl
510 The Historical Development of Management Accounting by Atsuo Tsuji
511 Managerial Accounting by William J. Vatter
MUTUAL SELF INTEREST — A UNIFYING FORCE; THE DOMINANCE OF SOCIETAL CLOSURE OVER SOCIAL512
BACKGROUND IN THE EARLY PROFESSIONAL ACCOUNTING BODIESCHARLES LAMB: A MAN OF LETTERS AND A CLERK IN THE ACCOUNTANT'S DEPARTMENT OF THE EAST
513
INDIA COMPANY
514 THE NATURAL BUSINESS YEAR: A SHIFT FROM PROACTIVE TO REACTIVE BEHAVIOR BY ACCOUNTANTS
THE ORIGINS AND DEVELOPMENTS OF FRENCH COSTING SYSTEMS (AS REFLECTED IN PUBLISHED
515
LITERATURE)
516 SETTING UP AN INDUSTRIAL ACCOUNTING SYSTEM AT SAINT-GOBAIN (1820 - 1880)
517 THE DEVELOPMENT OF MANAGERIAL ACCOUNTING IN GERMANY: A HISTORICAL ANALYSIS
518 THE DEVELOPMENT OF THE JUDICIAL DEFINITION OF MATERIALITY
519 1990: ACCOUNTING HALL OF FAME INDUCTION: CHARLES T. HORNGREN
520 Accounting and Industrial Relations: Some Historical Evidence on Their Interaction by Philip D. Bougen
521 Passions Within Reason: The Strategic Role of the Emotions by Robert H. Frank
522 Historiska studier i folkliv, handelsteknik och redovisning by Axel Grandell
523 The Rise of Statistical Thinking, 1820-1900 by Thomas M. Porter
524 Working Paper Series Volume 4 (Working Papers 61-80) by Rasoul H. Tondkar; Edward N. Coffman
525 The Society of Accountants in Edinburgh 1854-1914 by Stephen P. Walker
MAINTAINING ACCOUNTING AS THE PARAMOUNT INTEREST IN ACCOUNTING RESEARCH: RE-EXAMINING
526
THE CONTRIBUTIONS OF DR SCOTT
BRANCH ACCOUNTING: EVIDENCE FROM THE ACCOUNTING RECORDS OF THE NORTH AMERICAN
527
MORAVIANS
528 THE ETHICS OF DISCLOSURE IN COMPANY FINANCIAL REPORTING IN THE UNITED KINGDOM 1925-1970
THE CHICAGO, ROCK ISLAND AND PACIFIC RAILROAD COMPANY: AN EXAMINATION OF CONTINGENT
529
LIABILITIES OF 1903-1904
530 A Review Essay: The Savings and Loan Crisis
531 The Prediction of Corporate Bankruptcy: A Discriminant Analysis by Edward I. Altman
532 Accountability of Local Authorities in England and Wales 1831-1935 by Hugh M. Coombs; J. R. Edwards
533 Legal Regulation of British Company Accounts 1836-1900 by J.R. Edwards
534 When the Machine Stopped (A Cautionary Tale from Industrial America) by Max Holland
535 The Book-keeper and the American Counting Room, ([New York: 1880-1884], 4 Volumes by Seiden R. Hopkins
536 Luca Pacioli, Unsung Hero of the Renaissance
537 Regulation in Perspective: Historical Essays by Thomas McCraw
538 Financial Reporting to Employees: From Past to Present by Lee D. Parker
539 Accounting in Australia — Historical Essays by Robert H. Parker
Relevance Rediscovered (An anthology of 25 significant articles from the NACA Bulletins and Yearbooks 1919540
1929) by Richard Vangermeersch
541 THE 1947 FRENCH ACCOUNTING PLAN: ORIGINS AND INFLUENCES ON SUBSEQUENT PRACTICE

24

Robert Bloom
George Slater
R. H. Parker

Jun-89Jun-89Jun-89Vol. 16, No. 1
Vol. 16, No. 1
Vol. 16, No. 1

Louella Moore

Jun-89Vol. 16, No. 1

R. A. Bryer

Jun-89Vol. 16, No. 1

Barry E. Cushing
W. T. Baxter
Tom MouckDec-89Dec-89Dec-89Vol. 16, No. 2
Vol. 16, No. 2
Vol. 16, No. 2

Larry M. Parker

Dec-89Vol. 16, No. 2

Sarah Auman Reed

Dec-89Vol. 16, No. 2

Dec-89Vol. 16, No. 2

Dec-89Vol. 16, No. 2

Dec-89Dec-89Dec-89Dec-89Dec-89Vol. 16, No. 2
Vol. 16, No. 2
Vol. 16, No. 2
Vol. 16, No. 2
Vol. 16, No. 2

Salvador Carmona

Dec-89Vol. 16, No. 2

Victoria Beard

Dec-89Vol. 16, No. 2

Maurice S. Newman
Robert J. Bricker
Stephen D. Strange
Dale L. Flesher and William D.
SamsonRobert J. Fleming, Samuel P. Graci
and Joel E. Thompson
Vahé Baladouni
Thomas Tyson
John Richard Edwards, George
Hammersley and Edmund Newell
Dixon Fagerberg, Jr.
David R. Koeppen
Alistair M. Preston
Adrianne E. SlaymakerMichael J. Mepham
James H. Potts
John Freear

Dec-89Dec-89Dec-89Vol. 16, No. 2
Vol. 16, No. 2
Vol. 16, No. 2

Jun-90Vol. 17, No. 1

Jun-90Vol. 17, No. 1

Jun-90Jun-90Vol. 17, No. 1
Vol. 17, No. 1

Edward N. Coffman, Alfred R.
Roberts and Gary John Previts
William W. Cooper, Thomas J.
Burns, Yuji Ijiri and Robert M.
Trueblood
Yoshihiro Hirabayashi
George O. May
Catharine M. Lemieux
Jenice P. Stewart
Chris Poullaos

Jun-90Vol. 17, No. 1

Jun-90Jun-90Jun-90Jun-90Jun-90Jun-90Jun-90Vol. 17, No. 1
Vol. 17, No. 1
Vol. 17, No. 1
Vol. 17, No. 1
Vol. 17, No. 1
Vol. 17, No. 1
Vol. 17, No. 1

John K. Courtis

Jun-90Vol. 17, No. 1

G. A. Swanson

Jun-90Vol. 17, No. 1

Takashi Oguri
Thomas Tyson

Jun-90Jun-90Vol. 17, No. 1
Vol. 17, No. 1

Moyra J. M. Kedslie

Dec-90Vol. 17, No. 2

Vahé Baladouni

Dec-90Vol. 17, No. 2

Richard Vangermeersch and Mark
Higgins

Dec-90Vol. 17, No. 2

H. Peter Holzer and Wade Rogers

Dec-90Vol. 17, No. 2

Marc Nikitin
A. G. Coenenberg and H. M. W.
Schoenfeld
LuAnn Bean and Deborah W.
ThomasSidney Davidson, Thomas J. Burns
and CHARLES THOMAS
HORNGREN
Roxanne T. Johnson
Eric W. Noreen
Sten Jönsson
James J. Tucker, III
Marilynn Collins
Richard K. Fleischman
Mark A. Covaleski and Mark W.
Dirsmith
Gary D. Burkette, Michael P.
Riordan and Diane A. Riordan
Ian C. Stewart

Dec-90Vol. 17, No. 2

Dec-90Vol. 17, No. 2

Dec-90Vol. 17, No. 2

Dec-90Vol. 17, No. 2

Dec-90Dec-90Dec-90Dec-90Dec-90Dec-90Vol. 17, No. 2
Vol. 17, No. 2
Vol. 17, No. 2
Vol. 17, No. 2
Vol. 17, No. 2
Vol. 17, No. 2

Jun-91Vol. 18, No. 1

Jun-91Vol. 18, No. 1

Jun-91Vol. 18, No. 1

Roger Daniels and Dale L. Flesher

Jun-91Vol. 18, No. 1

James Schaefer
Ahmed El-Zayaty
R. H. Jones
Bruce La Rochelle
Patti A. Mills
Gary John Previts
Victoria Beard
Geofrey T. Mills
Anne Loft
Hekinus Manao

Jun-91
Jun-91
Jun-91
Jun-91
Jun-91
Jun-91
Jun-91
Jun-91
Jun-91
Jun-91Vol. 18, No. 1
Vol. 18, No. 1
Vol. 18, No. 1
Vol. 18, No. 1
Vol. 18, No. 1
Vol. 18, No. 1
Vol. 18, No. 1
Vol. 18, No. 1
Vol. 18, No. 1
Vol. 18, No. 1

Lamont F. Steedle

Jun-91Vol. 18, No. 1

Anne Fortin

Dec-91Vol. 18, No. 2

Appendix; AHJ ・AH文献目録
TRACING THE EVOLUTION OF RESEARCH IN THE ACCOUNTING REVIEW THROUGH ITS LEADING AUTHORS: Robert J. Fleming, Samuel P. Graci
THE 1946-1965 PERIOD
and Joel E. Thompson
Dale Buckmaster and Kok-Foo
543 AN EXPLORATORY STUDY OF EARLY EMPIRICISM IN U.S. ACCOUNTING LITERATURE
TheangStevan K. Olson and Charles W.
544 SUBSTANCE AND SEMANTICS IN THE AUDITOR'S STANDARD REPORT
WoottonTHE PROCESS OF ACCOUNTING INNOVATION: THE PUBLICATION OF CONSOLIDATED ACCOUNTS IN
545
John Richard Edwards
BRITAIN IN 1910
546 ACCOUNTING RECORDS OF QUAKERS OF WEST FALMOUTH, MASSACHUSETTS (1796-1860): AN ANALYSIS Jayne Fuglister and Robert Bloom
A HISTORY OF POOLING OF INTERESTS ACCOUNTING FOR BUSINESS COMBINATIONS IN THE UNITEDFrank R. Rayburn and Ollie S.
547
STATESPowers548 REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior
Tom Lee549 Accounting for Life by Henry Benson
Thomas J. Burns
550 Fiscal Accounts of Catalonia under the Early Count-Kings (1151-1213) by Thomas N. Bisson
Patti A. Mills
Coming Into the Light (A Study of the Development of a Professional Association for Cost Accountants in Britain
551
Moyra J. M. Kedslie
in the Wake of the First World War) by Anne LoftCharles W. Wootton and Carel M.
552 THE DEVELOPMENT OF "THE BIG EIGHT" ACCOUNTING FIRMS IN THE UNITED STATES, 1900 TO 1990
Wolk
553 USING HISTORICAL ANNUAL REPORTS IN TEACHING: LETTING THE PAST BENEFIT THE PRESENT
Joel Amernic and Ramy Elitzur
554 A HISTORICAL REVIEW OF THE ACCOUNTING TREATMENT OF RESEARCH AND DEVELOPMENT COSTSPaul E. Nix and David E. Nix
Murray Wells, Daniel L. Jensen and555 1991 ACCOUNTING HALL OF FAME INDUCTION: RAYMOND J. CHAMBERS
Raymond John Chambers
556 The Institute of Internal Auditors: 50 Years of Progress Through Sharing by Dale L. Flesher
Frank E. Ryerson III
557 The Costing Heritage: Studies in Honor of S. Paul Garner by O. Finley Graves
Jack Ruhl
558 Replacement Costs and Accounting Reform in Post World War I German by Finley Graves; Graeme Dean; Frank
Dieter Schnedier559 An Analysis of the Early Record Keeping in the DuPont Company 1800-1818 by Roxanne T. Johnson
Harvey Mann
560 The Closure of the Accounting Profession by T. A. Lee
Kathie Cooper
561 Accountancy Comes of Age: The Development of an American Profession, 1886-1940 by Paul J. Miranti,
Joni Young
562 The Rise of Financial Capitalism: International Capital Markets in the Age of Reason by Larry Neal
Christopher J. Napier
563 The Growth of Arthur Andersen & Co. 1928-1973: An Oral History by Leonard Spacek
Stephen A. Zeff
1992 Vangermeersch Manuscript Award: THE NATURE AND ENVIRONMENT OF COST MANAGEMENT AMONG
564
Thomas Tyson
EARLY NINETEENTH CENTURY U.S. TEXTILE MANUFACTURERS
565 THE INTRODUCTION OF "ARABIC" NUMERALS IN EUROPEAN ACCOUNTINGJohn W. Durham
AN ANALYSIS OF THE TOWN OFFICER (1791-1815): THE EARLIEST AMERICAN TREATISE ON MUNICIPAL
Loren A. Wenzel, Stanley D. Tonge
566
ACCOUNTING?
and Peter L. McMickle
John J. Gavens and Robert W.
567 AN AUSTRALIAN ATTEMPT TO INTERNATIONALIZE ACCOUNTING PROFESSIONAL ORGANIZATIONS
Gibson568 CHINESE DOUBLE-ENTRY BOOKKEEPING BEFORE THE NINETEENTH CENTURY
Z. Jun Lin
R. Penny Marquette and Richard K.
GOVERNMENT/BUSINESS SYNERGY: EARLY AMERICAN INNOVATIONS IN BUDGETING AND COST
569
ACCOUNTING
Fleischman
570 INCOME SMOOTHING IN ACCOUNTING AND BUSINESS LITERATURE PRIOR TO 1954
Dale Buckmaster
571 Continuing Research on the Savings and Loan Crisis: A Review Essay
James Schaefer
572 The Overseas Trade of London Exchequer Customs Accounts 1480-1 by H. S. Cobb
Hans J. Dykxhoorn
573 Accounting Methodology and the Work of R. J. Chambers by M. J. R. Gaffikin
Chris Poullaos
574 Accounting Research in the 1980s and its Future Relevance by Richard Mattessich
Anne Fortin
575 Selected Writings by Maurice Moonitz
Michael Chatfield
576 Relevance Rediscovered, Volume II by Richard VangermeerschLamont F. Steedle
THE SAVINGS AND LOAN DEBACLE: THE CULMINATION OF THREE DECADES OF CONFLICTING
577
Geanie W. Margavio
REGULATION, DEREGULATION, AND RE-REGULATION
578 THE "REVOLUTION" IN FINANCIAL REPORTING THEORY: A KUHNIAN INTERPRETATIONTom Mouck
579 EVOLUTION OF CONCEPTS OF MINORITY INTEREST
Myrtle W. Clark
580 INTERNAL CONTROL: HOW IT EVOLVED IN FOUR ENGLISH-SPEAKING COUNTRIESDavid Hay
Stephen A. Zeff, Herbert S. Autrey,581 1992 ACCOUNTING HALL OF FAME INDUCTION: DAVID SOLOMONSThomas J. Burns and David
Solomons
582 Accounting History 1976-1986: An Anthology by Peter Boys; John Freear
Sudarwan
583 A History of British Financial Accounting by Junichi Chiba
Yozo Sakaguchi
584 The Rise of The Corporate Commonwealth by Louis Galambos; Joseph Pratt
Nandini Chandar
585 Bill and Ruth Cooper and Their Friends by Yuji Ijiri; Rona A. Watts
Rodney K. Rogers
586 The History of the Financial Control Function of Local Government Accounting in the United Kingdom by R. H.
Leon Hay
587 Modern Accounting Research: History, Survey, and Guide by Richard Mattessich
Stephen J. Young
588 Bastion of Commerce in the City of Kings: The Consulado de Commercio de Lima 1593-1877 by John T. S.
Stephen F. Laribee
589 Methodology and Method in History, A Bibliography by Lee D. Parker; O. Finley Graves
Michael J. R. Gaffikin
590 Before Writing, Volume 1, From Counting to Cuneiform by Denise Schmandt-Besserat
Cigdem Solas
591 Relevance Rediscovered, Volume III by Richard VangermeerschLamont F. Steedie
Company Financial Reporting: A Historical and Comparative Study of the Dutch Regulatory Process by S. A. Zeff;
592
Kathleen E. Sinning
F. VanderWel; C. Camfferman
1993 Vangermeersch Manuscript Award: HISTORY OF FINANCIAL REPORTING MODELS FOR AMERICAN
593
Ken W. Brown
COLLEGES AND UNIVERSITIES: 1910 TO THE PRESENT
594 THE EVOLUTION OF THE PROFIT CONCEPT: ONE ORGANIZATION'S EXPERIENCE
Cheryl McWatters
595 INSIDER TRADING AND ACCOUNTING REFORM: THE COMSTOCK CASE
Glenn A. Vent and Cynthia Birk
ACCOUNTING FOR DISTRIBUTION COSTS IN THE DENNISON MANUFACTURING COMPANY DURING THE
596
Gloria Lucey Vollmers
1920S AND 1930S
Carol Lawrence and Jenice P.
597 DR SCOTT'S CONCEPTUAL FRAMEWORK
StewartTHE DEVELOPMENT OF GOVERNMENT ACCOUNTING: A CONTENT ANALYSIS OF THE JOURNAL OF
Gary John Previts and Richard E.
598
ACCOUNTANCY, 1905 TO 1989
Brown
599 THE GERMAN ACCOUNTING PROFESSION — 1931 AND BEFORE: A REFLECTION OF NATIONAL IDEOLOGIES Mary E. Harston
600 HISTORICAL INSTANCES OF INNOVATIVE ACCOUNTING PRACTICES IN THE CHINESE DYNASTIES AND
Maxwell Aiken and Wei Lu
601 DATA PROCESSING TECHNOLOGY AND ACCOUNTING: A HISTORICAL PERSPECTIVE
Robert Kee
Maurice Duke and Edward N.
602 WRITING AN ACCOUNTING OR BUSINESS HISTORY: NOTES TOWARD A METHODOLOGY
Coffman
Barbara D. Merino and Alan G.
603 ACCOUNTING HISTORY AND EMPIRICAL RESEARCH
Mayper604 Quantitative Methods for Historians by Howard Jarausch; Kenneth Hardy
Stephen J. Young
U.S. Accounting History 1965-1990, Proceedings of The Accounting Hall of Fame Conference, November 20-21,605
Richard Vangermeersch1992 by Thomas J. Burns
606 Local Authority Accounting Methods, Problems and Solutions, 1909-1934 by Hugh M. Coombs; J. R. Edwards
Rowan Jones
607 GOODBYE TO MY FRIEND PACIOLI
Ernest Stevelinck
COMMENTS ON SOME OBSCURE OR AMBIGUOUS POINTS OF THE TREATISE DE COMPUTIS ET SCRIPTURIS
608
Esteban Hernández-Esteve
BY LUCA PACIOLIEARLY ACCOUNTING IN NORTHERN ITALY: THE ROLE OF COMMERCIAL DEVELOPMENT AND THE PRINTING
609
Geofrey T. Mills
PRESS IN THE EXPANSION OF DOUBLE-ENTRY FROM GENOA, FLORENCE AND VENICE
542

25

Dec-91Vol. 18, No. 2

Dec-91Vol. 18, No. 2

Dec-91Vol. 18, No. 2

Dec-91Vol. 18, No. 2

Dec-91Vol. 18, No. 2

Dec-91Vol. 18, No. 2

Dec-91
Dec-91
Dec-91Vol. 18, No. 2
Vol. 18, No. 2
Vol. 18, No. 2

Dec-91Vol. 18, No. 2

Jun-92Vol. 19, No. 1

Jun-92Jun-92Vol. 19, No. 1
Vol. 19, No. 1

Jun-92Vol. 19, No. 1

Jun-92Jun-92Jun-92Jun-92Jun-92Jun-92Jun-92Jun-92Vol. 19, No. 1
Vol. 19, No. 1
Vol. 19, No. 1
Vol. 19, No. 1
Vol. 19, No. 1
Vol. 19, No. 1
Vol. 19, No. 1
Vol. 19, No. 1

Dec-92Vol. 19, No. 2

Dec-92Vol. 19, No. 2

Dec-92Vol. 19, No. 2

Dec-92Vol. 19, No. 2

Dec-92Vol. 19, No. 2

Dec-92Vol. 19, No. 2

Dec-92
Dec-92
Dec-92
Dec-92
Dec-92
Dec-92
Dec-92Vol. 19, No. 2
Vol. 19, No. 2
Vol. 19, No. 2
Vol. 19, No. 2
Vol. 19, No. 2
Vol. 19, No. 2
Vol. 19, No. 2

Jun-93Vol. 20, No. 1

Jun-93Jun-93Jun-93Vol. 20, No. 1
Vol. 20, No. 1
Vol. 20, No. 1

Jun-93Vol. 20, No. 1

Jun-93Jun-93Jun-93Jun-93Jun-93Jun-93Jun-93Jun-93Jun-93Jun-93Vol. 20, No. 1
Vol. 20, No. 1
Vol. 20, No. 1
Vol. 20, No. 1
Vol. 20, No. 1
Vol. 20, No. 1
Vol. 20, No. 1
Vol. 20, No. 1
Vol. 20, No. 1
Vol. 20, No. 1

Jun-93Vol. 20, No. 1

Dec-93Vol. 20, No. 2

Dec-93Dec-93Vol. 20, No. 2
Vol. 20, No. 2

Dec-93Vol. 20, No. 2

Dec-93Vol. 20, No. 2

Dec-93Vol. 20, No. 2

Dec-93Dec-93Dec-93Vol. 20, No. 2
Vol. 20, No. 2
Vol. 20, No. 2

Dec-93Vol. 20, No. 2

Dec-93Vol. 20, No. 2

Dec-93Vol. 20, No. 2

Dec-93Vol. 20, No. 2

Dec-93Jun-94Vol. 20, No. 2
Vol. 21, No. 1

Jun-94Vol. 21, No. 1

Jun-94Vol. 21, No. 1

Appendix; AHJ ・AH文献目録
THE DOUBLE-ENTRY BOOKKEEPING METHOD APPLIED IN SPAIN TO ACCOUNT FOR TRANSACTIONS
Rafael Donoso Anes
Jun-94
RELATED TO THE MINTING PROCESS OF GOLD AND SILVER IN THE SIXTEENTH CENTURY
THE ACCOUNTING SYSTEM PRACTICED IN THE NEAR EAST DURING THE PERIOD 1220-1350 BASED ON
611
Cigdem Solas
Jun-94
THE BOOK RISALE-I FELEKIYYE
612 MEDIEVAL TRADERS AS INTERNATIONAL CHANGE AGENTS: A COMMENT
Michael Scorgie
Jun-94
THE NATURE AND INFLUENCE OF MANAGERIAL ACCOUNTING DURING THE NEW SOUTH MOVEMENT: THE Roger B. Daniels and Linda M.
613
Jun-94
CASE OF A CHARLESTON PRINTER
Plunkett
614 A HISTORICAL ANALYSIS OF THE "MARRIAGE TAX PENALTY"John Brozovsky and A. J. Cataldo, Jun-94
THE DEVELOPMENT OF ACCOUNTING AND INTERNAL CONTROL FOR THE NATIONAL LAND SYSTEM OF
615
Michael P. Schoderbek
Jun-94
THE USA616 THE CHANGING FORM OF THE CORPORATE ANNUAL REPORTTom LeeJun-94617 INITIAL EFFORTS OF KENNETH W. STRINGER TO DEVELOP A STATISTICAL SAMPLING PLAN
James J. Tucker, III
Jun-94
THE INSTITUTIONAL EFFECTS OF LEADERSHIP: THE UNITED STATES GENERAL ACCOUNTING OFFICE AND
618
Onker N. Basu
Jun-94ITS AUDIT REPORT REVIEW PROCESSRay J. Groves, Thomas J. Burns
619 1993 ACCOUNTING HALL OF FAME INDUCTION: RICHARD T. BAKER
Jun-94and Richard T. Baker
620 IMPRESSIONS OF A SCHOLARLY GENTLEMAN: PROFESSOR LOUIS GOLDBERG
Lee D. Parker
Dec-94
ACCOUNTING INNOVATIONS: THE IMPLICATIONS OF A FIRM'S RESPONSE TO POST CIVIL WAR MARKET
Rodney R. Michael and Larry D.
621
Dec-94DISRUPTIONS
Lankton
DAVID C. BURNS, JAMES W.
622 THE STATE OF PROFESSIONALISM IN INTERNAL AUDITING
GREENSPAN and CAROLYN
Dec-94
HARTWELL
623 ACCOUNTING HISTORY AND GOVERNMENTAL INQUIRIES: AN EXPERIMENT IN ADVERSARIAL ROLEPLAY
R. J. CRAIG and A. J. GREINKE
Dec-94624 RETROSPECTIVE: COSTING PIONEERS: SOME LINKS WITH THE PASTDavid Solomons
Dec-94
Charles T. Horngren, Thomas J.
Dec-94625 1994 ACCOUNTING HALL OF FAME INDUCTION: ROBERT SPROUSE
Burns and Robert T. Sprouse
Accounting for Success: A History of Prìce Waterhouse in Amerìca 1890-1990 by David Grayson Allen; Kathleen
626Paul J. Miranti, Jr.
Dec-94McDermott
627 The Continuing Debate Over Depreciation, Capital and Income by Richard P. Brief
Paul Shoemaker
Dec-94
Recurring Issues in Auditing: Professional Debate 1875-1900 by Roy A. Chandler; John Richard Edwards; British
628
Howard F. Stettler
Dec-94
Audit Practice 1884-1900: A Case Law Perspective by Roy A. Chandler; John Richard Edwards
Historical Perspectives of Selected Financial Accounting Topics by Edward N. Coffman; Rasoul H. Tondkar; Gary
629
Paul Solomon
Dec-94
John Previts
630 A History of Financial Accounting by J. R. Edwards
William J. Schrader
Dec-94631 A History of Canadian Accounting Thought and Practice by George J. Murphy
Cheryl S. McWatters
Dec-94
The Hidden Dimensions of Annual Reports: Sixty Years of Social Conflict at General Motors by Marilyn Kleinberg
632
R. H. Parker
Dec-94
Neimark633 Inside the Business Enterprise: Historical Perspectives on the Use of Information by Peter Temin
Richard K. Fleischman
Dec-94634 Anatomy of a Fraud: Inside the Finances of the PTL Ministries by Gary L. Tidwell
Joni J. Young
Dec-94635 Enterprise and Technology: The German and Brìtish Steel Industnes, 1865-1895 by Ulrich Wengenroth
J. R. Edwards
Dec-94
THE USE OF ACCOUNTING INFORMATION IN GOVERNMENTAL REGULATION AND PUBLIC ADMINISTRATION: Mark A. Covaleski, Mark W. Dirsmith
Jun-95636
and Sajay Samuel
THE IMPACT OF JOHN R. COMMONS AND EARLY INSTITUTIONAL ECONOMISTS
THE 1826 CONTRACT FOR CONSTRUCTION OF FACILITIES AT THE PENSACOLA NAVAL STATION AND ITS O. Ronald Gray and Richard V.
637
Jun-95IMPLICATIONS FOR HISTORICAL RESEARCH USING AGENCY THEORY
Calvasina
638 THE EARNED INCOME CREDIT: HISTORICAL PREDECESSORS AND CONTEMPORARY EVOLUTION
A.J. Cataldo II
Jun-95
THE HISTORICAL CONTEXT OF PROFESSIONAL IDEOLOGY AND TENSION AND STRAIN IN THE
Sivakumar Velayutham and Hector639
Jun-95
ACCOUNTING PROFESSION
PereraGeorge O. Gamble, Gordon Otto
640 A CITATIONAL ANALYSIS OF THE ACCOUNTING EDUCATION LITERATURE, 1956-1990
Jun-95and Ladelle M. Hyman
641 RETROSPECTIVE: PAUL FRANKLIN GRADY
Wesley T. Andrews, Jr.
Jun-95642 Mary E. Murphy's Contributions to Accountancy by Margaret Hoskins
Leslie S. Oakes
Jun-95
Studies in Cash Flow Accounting and Analysis (Aspects of the Interface between Managerial Planning, Reporting
643
Kathryn A. S. Lancaster
Jun-95and Control and External Performance Measurement) by G. H. Lawson
610

644 Financial Reporting for Nonprofit Organizations: A Fresh Look by Robert K. Mautz
645 Proud of the Past: 75 Years of Excellence Through Leadership 1919-1994 by Grant U. Meyers; Erwin S. Koval
646 Accounting History: Some British Contributions by R. H. Parker; B. S. Yamey
647 Making the Australian Chartered Accountant by Chris Poullaos
648 Howling Wolf and the History of Ledger Art by Joyce M. Szabo
649 BRITISH COST ACCOUNTING DEVELOPMENT: CONTINUITY AND CHANGE

Denise Nitterhouse
Richard Vangermeersch
Jeremy Cripps
Moyra J. Kedslie
Basil S. Yamey
John Richard Edwards, Trevor
Boyns and Malcolm Anderson
Tom Mouck
Keith Hooper

650 IRVING FISHER AND THE MECHANISTIC CHARACTER OF TWENTIETH CENTURY ACCOUNTING THOUGHT
651 THE CELY SHIPPING ACCOUNTS: ACCOUNTABILITY AND THE TRANSITION FROM ORAL TO WRITTENTHE ROLE OF ACCOUNTING IN PUBLIC EXPENDITURE AND MONETARY POLICY IN THE FIRST CENTURY AD
652David Oldroyd
ROMAN EMPIRE
EDWARD WILD: ADVOCATE OF SIMPLIFICATION AND AN ORGANISED PROFESSION IN COLONIAL
Garry D. Carnegie and Scott A.
653
AUSTRALIA
Varker654 Accounting as Social and Institutional Practice by Anthony G. Hopwood; Peter Miller
Ross E. Stewart
655 Annotated Bibliography of Russian Language Publications on Accounting 1736-1917 by Wolodymyr Motyka
Marc I. LeBow
656 The Death of Economics by Paul Omerod
Scot A. Stradley
657 Economics without Time.-A Science Blind to the Forces of Historical Change by Graeme Donald Snooks
Christopher J. Napier
658 Policing Accounting Knowledge: The Market for Excuses Affair by Tony Tinker; Tony Puxty
Alan J. Richardson
Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process by Robert Van
659
Dean Neu and Eric Powrie
Riper
660 VERIFICATION PROCEDURES USED IN TWO INVENTORY COUNTS IN NEW SPAIN, 1596-1597
David Baron
ACCOUNTING FOR IDLE CAPACITY: ITS PLACE IN THE HISTORICAL COST LITERATURE AND CONJECTURE
661
Gloria Vollmers
ABOUT ITS DISAPPEARANCEPATTERNS OF RESEARCH PRODUCTIVITY AND KNOWLEDGE CREATION AT THE ACCOUNTING REVIEW:
Jacci L. Rodgers and Paul F.
662
1967 - 1993
Williams
Elliott L. Slocum and Alfred R.
663 WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION
Roberts
Gary John Previts and Dale L.
664 RETROSPECTIVE: ANDREW BARR: LONGEST SERVING SEC CHIEF ACCOUNTANT
Flesher
665 1995 ACCOUNTING HALL FAME INDUCTION: WILLIAM W. COOPER
Thomas J. Burns
666 RESEARCH AND PRACTICE IN CONTEMPORARY ACCOUNTING
W. W. COOPER
667 Biblioteca Storica di Ragioneria ed Economia Aziendale
A. Amaduzzi and G. Cavazzoni
668 Accounting Innovation: Municipal Corporations 1835-1935 by Hugh M. Coombs; John Richard Edwards
Jean E. Harris
669 Twentieth-Century Accounting Thinkers by John Richard Edwards
Maureen Berry
Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline by
670
Thomas N. Tyson
Richard V. Mattessich
671 The Struggle for Status: A History of Accounting Education by Glenn Van Wyhe
Harold Q. Langenderfer
VOLUNTARY DISCLOSURE IN A NINETEENTH CENTURY AMERICAN CORPORATION: THE DEMISE OF
672
Rodney R. Michael
MANAGERIAL INFORMATION AS A SIGNIFICANT ELEMENT OF FINANCIAL REPORTING
673 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF ONTARIO (ICAO) AND THE EMERGENCE OF ETHICAL Dean Neu and Lubna Saleem

26Vol. 21, No. 1
Vol. 21, No. 1
Vol. 21, No. 1
Vol. 21, No. 1
Vol. 21, No. 1
Vol. 21, No. 1
Vol. 21, No. 1
Vol. 21, No. 1
Vol. 21, No. 1
Vol. 21, No. 1
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 21, No. 2
Vol. 22, No. 1
Vol. 22, No. 1
Vol. 22, No. 1
Vol. 22, No. 1
Vol. 22, No. 1
Vol. 22, No. 1
Vol. 22, No. 1
Vol. 22, No. 1

Jun-95
Jun-95
Jun-95
Jun-95
Jun-95Vol. 22, No. 1
Vol. 22, No. 1
Vol. 22, No. 1
Vol. 22, No. 1
Vol. 22, No. 1

Dec-95Vol. 22, No. 2

Dec-95
Dec-95Vol. 22, No. 2
Vol. 22, No. 2

Dec-95Vol. 22, No. 2

Dec-95Vol. 22, No. 2

Dec-95
Dec-95
Dec-95
Dec-95
Dec-95Vol. 22, No. 2
Vol. 22, No. 2
Vol. 22, No. 2
Vol. 22, No. 2
Vol. 22, No. 2

Dec-95Vol. 22, No. 2

Jun-96Vol. 23, No. 1

Jun-96Vol. 23, No. 1

Jun-96Vol. 23, No. 1

Jun-96Vol. 23, No. 1

Jun-96Vol. 23, No. 1

Jun-96
Jun-96
Jun-96
Jun-96
Jun-96Vol. 23, No. 1
Vol. 23, No. 1
Vol. 23, No. 1
Vol. 23, No. 1
Vol. 23, No. 1

Jun-96Vol. 23, No. 1

Jun-96Vol. 23, No. 1

Dec-96Vol. 23, No. 2

Dec-96Vol. 23, No. 2

Appendix; AHJ ・AH文献目録
Gary John Previts and Thomas R.
Robinson
RENDERING THE UNFAMILIAR INTELLIGIBLE: DISCOVERING THE HUMAN SIDE OF ACCOUNTING'S PAST675
Thomas Tyson
THROUGH ORAL HISTORY INTERVIEWSManagement Control in a Voluntary Organization: Accounting and Accountants in Organizational Contest by Peter
676
Rodney R. Michael
Booth
677 A Landmark in Accounting Theory: The Work of Gabriel A. D. Preinreich by Richard P. Brief
Dee Ann Ellingson
678 An Accounting Thesaurus: 500 Years of Accounting by R. J. Chambers
Gary John Previts
679 The New York State Society of Certified Public Accountants: Foundation for a Profession by Julia Grant
Mary E. Harston
680 Shaping the Accountancy Profession: The Story of Three Scottish Pioneers by T. A. Lee
Richard Fleischman
681 Foundational Research in Accounting: Professional Memoirs and Beyond by Richard MattessichThomas R. Robinson
682 Keynes by Robert Skidelsky
Joni J. Young
Accounting Research, 1948-1958, Volume 1, Selected Articles on Accounting History by David Solomons;
683 Stephen A. Zeff; Accounting Research, 1948-1958, Volume II, Selected Articles on Accounting Theory by David
Joann Noe Cross
Solomons; Stephen A. Zeff
684 AGENT'S REPUTATION, ACCOUNTING AND COSTING IN ORGANISATIONAL CONTROL STRUCTURESTom McLean
685 EVOLUTION OF PROFESSIONAL ENFORCEMENT IN TEXAS: AN EXAMINATION OF VIOLATIONS AND
Mary E. Harston and Sandra T.
ANTECEDENTS OF MODERN EARNINGS MANAGEMENT RESEARCH: INCOME SMOOTHING IN LITERATURE,
686
Dale Buckmaster
1954-1965
EARLY EFFORTS OF THE U.S. PUBLIC ACCOUNTING PROFESSION TO INVESTIGATE THE USE OFJames J. Tucker, III and Frank C.
687
STATISTICAL SAMPLING
Lordi
THE INFLUENCE OF SCOTTISH ACCOUNTANTS IN THE UNITED STATES: THE EARLY CASE OF THE SOCIETY
688
T. A. LEE
OF ACCOUNTANTS IN EDINBURGH
Daniel L. Jensen, Arthur R. Wyatt
689 ACCOUNTING HALL OF FAME INDUCTION: Citation and Response: CHARLES ARTHUR BOWSHLER
and Charles A. Bowscher
Paul Kolton, Daniel L. Jensen and
690 ACCOUNTING HALL OF FAME INDUCTION: Remarks, Citation and Response: DONALD JAMES KIRK
Donald James Kirk
Charles T. Horngren, Daniel L.
691 ACCOUNTING HALL OF FAME INDUCTION: Citation and Response: WILLIAM HENRY BEAVER
Jensen and William H. Beaver
692 ACCOUNTING HISTORY: THE CONTRIBUTION OF OSAMU KOJIMAJohn K. Courtis
693 Accounting Theory by W. T. Baxter
Jeanette M. Sanfilippo
694 The History of Accounting: An International Encyclopedia by Michael Chatfield; Richard VangermeerschMichael Gaffikin
695 T. Coleman Andrews: A Collection of His Writings by Edward N. Coffman; Daniel L. Jensen
Robert Bloom
Accounting History From the Renaissance to the Present: A Remembrance of Luca Pacioli by T. A. Lee; A.
696
Kathleen Cooper
Bishop; R. H. Parker
697 Accounting, a Multiparadigmatic Science by Ahmed Riahi-Belkaoui
Nola Buhr
698 Eighteenth-Century Book-keeping: Twelve Encyclopedia Articles by Terry K. Sheldahl
Robert Williams
THE USE OF HISTORICAL DATA IN ACCOUNTING RESEARCH: THE CASE OF THE AMERICAN SUGAR
699
Robert Bricker and Kevin Brown
REFINING COMPANY
700 DEFINING AUDITORS' RESPONSIBILITIESJoni J. YoungA REEXAMINATION OF THE DEVELOPMENT OF THE ACCOUNTING PROFESSION - CRITICAL EVENTS FROM
Ram S. Sriram and Gloria Vollmers
701
1912-1940
Richard K. Fleischman and Thomas
702 ARCHIVAL RESEARCHERS: AN ENDANGERED SPECIES?
N. Tyson
INFORMING HISTORICAL RESEARCH IN ACCOUNTING AND MANAGEMENT: TRADITIONS, PHILOSOPHIES,703
Lee D. Parker
AND OPPORTUNITIES
704 In MEMORIAM: MARY ELLEN DECOSTE
Gary John Previts and William D.
705 S. PAUL GARNER: ACCOUNTANCY'S AMBASSADOR TO THE WORLD
Samson706 A History of Corporate Finance by Jonathan Barren Baskin; Paul J. Miranti
Raj Aggarwal
Accounting History Newsletter 1980-1989 and Accounting History 1989-1994 by Garry D. Carnegie; Peter W.
Michael E. Scorgie
707
Wolnizer
674 SAMUEL J. BROAD'S CONTRIBUTIONS TO THE ACCOUNTING PROFESSION

708 The Measure of Realty: Quantification in Western Europe, 1250-1600 by Alfred W. Crosby
Disorder and Harmony: 20th Century Perspectives on Accounting History, Selected Papers from the Seventh
709 World Congress of Accounting Historians, CGA-Canada Research Foundation Research Monograph Number 23 byAlan J. Richardson
710 Japanese Accounting: A Historical Approach by Kyojiro Someya
711 Studies in Accounting History: Tradition and Innovation for the Twenty-First Century by Atsuo Tsuji; Paul Garner
RECENT INSIGHTS INTO MESOPOTAMIAN ACCOUNTING OF THE 3RD MILLENNIUM B.C. — SUCCESSOR TO
712
TOKEN ACCOUNTING
713 IN MEMORIUM: PROFESSOR LOUIS GOLDBERG
714 THE FORGOTTEN ACCOUNTING ASSOCIATION: THE INSTITUTE OF ACCOUNTS
715 POINT / COUNTERPOINT
716 JOHN JOHNSON'S LETTERS: THE ACCOUNTING ROLE OF TUDOR MERCHANTS' CORRESPONDENCE
717 THE RISE AND FALL OF DEBIT-CREDIT BOOKKEEPING IN CHINA: HISTORY AND ANALYSISA LABOR-BASED EXPLANATION FOR ACCOUNTING INNOVATION IN A LATE NINETEENTH CENTURY
718
AMERICAN CORPORATIONTOWARDS AN INSTITUTIONAL ANALYSIS OF ACCOUNTING CHANGE IN THE ROYAL TOBACCO FACTORY
719
OF SEVILLE

Vol. 23, No. 2

Dec-96Vol. 23, No. 2

Dec-96Vol. 23, No. 2

Dec-96
Dec-96
Dec-96
Dec-96
Dec-96
Dec-96Vol. 23, No. 2
Vol. 23, No. 2
Vol. 23, No. 2
Vol. 23, No. 2
Vol. 23, No. 2
Vol. 23, No. 2

Dec-96Vol. 23, No. 2

Jun-97
Jun-97Vol. 24, No. 1
Vol. 24, No. 1

Jun-97Vol. 24, No. 1

Jun-97Vol. 24, No. 1

Jun-97Vol. 24, No. 1

Jun-97Vol. 24, No. 1

Jun-97Vol. 24, No. 1

Jun-97Vol. 24, No. 1

Jun-97
Jun-97
Jun-97
Jun-97Vol. 24, No. 1
Vol. 24, No. 1
Vol. 24, No. 1
Vol. 24, No. 1

Jun-97Vol. 24, No. 1

Jun-97
Jun-97Vol. 24, No. 1
Vol. 24, No. 1

Dec-97Vol. 24, No. 2

Dec-97Vol. 24, No. 2

Dec-97Vol. 24, No. 2

Dec-97Vol. 24, No. 2

Dec-97Vol. 24, No. 2

Dec-97Vol. 24, No. 2

Dec-97Vol. 24, No. 2

Dec-97Vol. 24, No. 2

Dec-97Vol. 24, No. 2

Richard K. Fleischman

Dec-97Vol. 24, No. 2

Vaughan Radcliffe

Dec-97Vol. 24, No. 2

Robert Bloom
Thomas N. Tyson

Dec-97
Dec-97Vol. 24, No. 2
Vol. 24, No. 2

Richard Mattessich

Jun-98Vol. 25, No. 1

Jun-98
Jun-98
Jun-98
Jun-98
Jun-98Vol. 25, No. 1
Vol. 25, No. 1
Vol. 25, No. 1
Vol. 25, No. 1
Vol. 25, No. 1

Jun-98Vol. 25, No. 1

Jun-98Vol. 25, No. 1

Jun-98Vol. 25, No. 1

Jun-98Vol. 25, No. 1

Jun-98Vol. 25, No. 1

Jun-98
Jun-98
Jun-98
Jun-98Vol. 25, No. 1
Vol. 25, No. 1
Vol. 25, No. 1
Vol. 25, No. 1

Dec-98Vol. 25, No. 2

Dec-98Vol. 25, No. 2

Lee D. Parker
George C. Romeo and Larissa S.
David Oldroyd
Shimin Chen
Rodney R. Michael and Paul A.
NelsonSalvador Carmona, Mahmoud
Ezzamel and Fernando Gutiérrez
Donald J. Kirk, Daniel L. Jensen
720 ACCOUNTING HALL OF FAME 1997 INDUCTION: Remarks, Citation, and Response: JOHN CAMPBELL BURTON
and John C. Burton
721 ACCOUNTING HALL OF FAME 1997 INDUCTION: Citation: THOMAS JUNIOR BURNS
Daniel L. Jensen
Una Contribución a la Historia de la Contabilidad. Análisis de las Prácticas Contables Desarrolladas por la Tesorerí
722
Esteban Hernández-Estevea de la Casa de la Contratación de las Indias en Sevilla, 1503-1717 by Rafael Donoso-Anes
723 New York State Society of CPAs: Celebrating a Century of Integrity
Julia Grant
724 Accounting and Science: Natural Inquiry and Commercial Reason by Michael PowerPaul F. Williams
725 Economic Influences on the Development of Accounting in Firms by George J. Staubus
Robert J. Bricker
726 Leonard M. Savoie: Words from the Past, Thoughts for Today by Donald E. Tidrick
Daniel L. Jensen
1997 Vangermeersch Manuscript Award Winner: THE SCIENCE OF ACCOUNTS: BOOKKEEPING ROOTED IN THE
727
Keith P. McMillan
IDEAL OF SCIENCE
Stephen P. Walker and Falconer
728 LABOR AND COSTING: THE EMPLOYEES' DILEMMA
MitchellManuel L. Jose and Charles K.
THE DEVELOPMENT OF TAXATION IN THE BIBLE: IMPROVEMENTS IN COUNTING, MEASUREMENT, AND
729
COMPUTATION IN THE ANCIENT MIDDLE EAST
Moore
Sally M. Schultz and Roxanne T.
730 INCOME TAX ALLOCATION: THE CONTINUING CONTROVERSY IN HISTORICAL PERSPECTIVE
Johnson731 THE FIRST WISCONSIN ACCOUNTANCY BILL: AN HISTORICAL PERSPECTIVE
Joann Noe Cross
732 FROM ACCOUNTING TO NEGATIVE NUMBERS: A SIGNAL CONTRIBUTION OF MEDIEVAL INDIA TO
Richard Mattessich
FOLLOW-UP TO: "RECENT INSIGHTS INTO MESOPOTAMIAN ACCOUNTING OF THE 3RD MILLENNIUM B. C.:"
733
CORRECTION TO TABLE 1
734 THE FASB'S ACCOMPLISHMENTS TO DATE: ONE PARTICIPANT'S VIEWS
Dennis R. Beresford
Edward N. Coffman, Alfred R.
735 A HISTORY OF THE ACADEMY OF ACCOUNTING HISTORIANS: 1989-1998
Roberts and Gary John Previts

27

Dec-96

Dec-98Vol. 25, No. 2

Dec-98Vol. 25, No. 2

Dec-98Dec-98Vol. 25, No. 2
Vol. 25, No. 2

Dec-98Vol. 25, No. 2

Dec-98Vol. 25, No. 2

Dec-98Vol. 25, No. 2

Appendix; AHJ ・AH文献目録

736 DESCRIPTION, OBJECTIVITY, AND A ROBUST PLURALISM: A REPLY TO FLEISCHMAN AND TYSON
737 Pastoral Accounting in Colonial Australia: A Case Study of Unregulated Accounting by Garry Carnegie
738 Corporate Collapse: Regulatory, Accounting and Ethical Failure by Frank L. Clarke; Graeme W. Dean; Kyle G.
What is Past is Prologue: Cost Accounting in the British Industrial Revolution, 1760-1850 by Richard K.
739
Fleischman; Lee D. Parker
Trade Associations and Uniform Costing in the British Printing Industry, 1900-1963 by Stephen P. Walker;
740
Falconer Mitchell
741 1996 Vangermeersch Award Winner: THE TELLING POWER OF CCA — A NEW ZEALAND ORAL HISTORYTHE DEVELOPMENT OF AMERICAN SHIP-ACCOUNTING PRACTICES TO 1900: A COMPARATIVE STUDY OF
742
THREE VESSELS
743 "DISCOVERING" INDIGENOUS PEOPLES: ACCOUNTING AND THE MACHINERY OF EMPIRE
744 HISTORIOGRAPHY, CAUSALITY, AND POSITIONING: AN UNSYSTEMATIC VIEW OF ACCOUNTING HISTORY
745 LESSONS FOR POLICY MAKERS FROM THE HISTORY OF CONSUMPTION TAXESUSING DISTRIBUTION COSTS IN DECISION MAKING AT THE DENNISON MANUFACTURING COMPANY, 1909
746
TO 1949
747 ACCOUNTING HALL OF FAME 1998 INDUCTION: Remarks, Citation, and Response: ARTHUR RAMER WYATT

Thomas N. Tyson and Terry K.
Sheldahl
Jan R. HeierPeter Foreman

Dec-98Vol. 25, No. 2

Dec-98Dec-98Vol. 25, No. 2
Vol. 25, No. 2

Gweneth Norris

Dec-98Vol. 25, No. 2

Gary P. Spraakman

Dec-98Vol. 25, No. 2

Rachel F. BaskervilleJun-99Vol. 26, No. 1

Jan Richard HeierJun-99Vol. 26, No. 1

Dean NeuDavid Oldroyd
Steve C. Wells and Tonya K.

Jun-99Jun-99Jun-99Vol. 26, No. 1
Vol. 26, No. 1
Vol. 26, No. 1

Gloria Vollmers

Jun-99Vol. 26, No. 1

Donald E. Kieso, Jerry J. Weygandt,
Daniel L. Jensen, Donald E. Kieso,
Jun-99Jerry J. Weygandt and Arthur R.
WyattVol. 26, No. 1

A History of Accountancy at the University of Illinois at Urbana-Champaign by Norton M. Bedford; Accountancy
748 at Ole Miss: A Sesquicentennial Salute by Dale L. Flesher; The University of Virginia's McIntire School of
Kevin F. Brown
Jun-99Commerce, The First Seventy-Five Years 1921-1996 by William G. Shenkir; William R. Wilkerson
A History of Accountancy in the United States: The Cultural Significance of Accounting, 2nd edition by Gary John
749
Richard G. Vangermeersch
Jun-99Previts; Barbara Dubis Merino
750 Accounting for Steam and Cotton: Two Eighteenth Century Case Studies by Robert B. Williams
Joann Noe Cross
Jun-99Yang Yuqi, Hiroshi Kawakita and
751 Accounting Evolution in China, 1949 to 1994 (Chugoku no kigyokaikeiseido) by Xie Shaomin
Jun-99
Yoshiro Kimizuka
752 ROBERT MORRIS AND REPORTING FOR THE TREASURY UNDER THE U.S. CONTINENTAL CONGRESS
Michael P. Schoderbek
Dec-99MANAGEMENT ACCOUNTING AT THE HISTORICAL HUDSON'S BAY COMPANY: A COMPARISON TO 20TH
753
Gary P. Spraakman
Dec-99CENTURY PRACTICESMANAGEMENT ACCOUNTING PRACTICE AND PRICE CALCULATION AT BOULTON AND WATT'S SOHO
754
Robert Williams
Dec-99FOUNDRY: A LATE 18TH CENTURY EXAMPLE
755 THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES Stephen A. Zeff
Dec-99LABOR'S CHANGING RESPONSES TO MANAGEMENT RHETORICS: A STUDY OF ACCOUNTING-BASED
Leslie S. Oakes, Mark A. Covaleski756
Dec-99INCENTIVE PLANS DURING THE FIRST HALF OF THE 20TH CENTURY
and Mark W. Dirsmith
Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels by C.J. McNair; Richard
757
Gloria L. Vollmers
Dec-99Vangermeersch
The Development of Accounting in an International Context: A Festschrift in Honour of R. H. Parker by T. E.
758
Bob R. C. J. Van den Brand
Dec-99
Cooke; C. W. Nobes
759 Voluntary Annual Report Disclosure by Listed Dutch Companies 1945-1983 by Kees CamffermanPeter J. Clarke
Dec-99Hideki Murai
Dec-99760 Japanese Management Accounting: A Historical and Institutional Perspective by Hiroshi Okano
Gary John Previts and William D.
761 EXPLORING THE CONTENTS OF THE BALTIMORE AND OHIO RAILROAD ANNUAL REPORTS: 1827-1856
Jun-00SamsonTHE DAWNING OF THE AGE OF QUANTITATIVE/EMPIRICAL METHODS IN ACCOUNTING RESEARCH:
Robert J. Fleming, Samuel P. Graci
762
Jun-00EVIDENCE FROM THE LEADING AUTHORS OF THE ACCOUNTING REVIEW, 1966-1985
and Joel E. Thompson
763 WERE ISLAMIC RECORDS PRECURSORS TO ACCOUNTING BOOKS BASED ON THE ITALIAN METHOD?
Omar Abdullah Zaid
Jun-00KNOWING MORE AS KNOWING LESS? ALTERNATIVE HISTORIES OF COST AND MANAGEMENT ACCOUNTING Keith W. Hoskin and Richard H.
764
Jun-00IN THE U.S. AND THE U.K.
Macve
Trevor Boyns and John Richard
765 PLURALISTIC APPROACHES TO KNOWING MORE: A COMMENT ON HOSKIN AND MACVE
Jun-00
Edwards
ACCOUNTING HISTORY AND THE EMPEROR'S NEW CLOTHES: A RESPONSE TO "KNOWING MORE AS
Thomas N. Tyson
Jun-00766
KNOWING LESS? . . . "Oscar Gellein, Daniel L. Jensen and
767 ACCOUNTING HALL OF FAME 1999 INDUCTION: Remarks, Citation, and Responses: J. MICHAEL COOK
Jun-00J. Michael Cook
768 ACCOUNTING HALL OF FAME 1999 INDUCTION: Remarks, Citation, and Responses: RAY J. GROVES
769 A SOCIAL NETWORK ANALYSIS OF THE FOUNDERS OF INSTITUTIONALIZED PUBLIC ACCOUNTANCY
770 ACCOUNTABILITY AND RHETORIC DURING A CRISIS: WALT DISNEY'S 1940 LETTER TO STOCKHOLDERSBUILDING THE CANADIAN CHARTERED ACCOUNTANCY PROFESSION: A BIOGRAPHY OF GEORGE
771
EDWARDS, FCA, CBE, LLD, 1861-1947
772 ANSON O. KITTREDGE: EARLY ACCOUNTING PIONEER
THE ROLE OF DEPRECIATION AND THE INVESTMENT TAX CREDIT IN TAX POLICY AND THEIR INFLUENCE
773
ON FINANCIAL REPORTING DURING THE 20TH CENTURY
774 BIBLICAL BASIS OF FORTY-YEAR GOODWILL AMORTIZATIONPUBLISHING PATTERNS IN SPECIALIST ACCOUNTING HISTORY JOURNALS IN THE ENGLISH LANGUAGE,
775
1996-1999
The Role of Accounting in the Economic Development of England by James Ole Winjum; Securities Regulationand the New Deal by Michael E. Parrish; Cost Terminology and Cost Theory: A Study of its Development and776
Present State in Central Europe by Hanns-Martin W. Schoenfeld; Lord Byron Accounts Rendered by Doris
Langley Moore
777 EXCERPTS FROM AHJ, VOLUME 1, NUMBERS 1-4, 1974
778 Securities Regulation and the New Deal by Michael E. Parrish
779 EXCERPTS FROM AHJ, VOLUME 2, NUMBERS 1-4, 1975
780 EXCERPTS FROM AHJ, VOLUME 3, NUMBERS 1-4, 1976
AN ARCHIVAL INVESTIGATION OF A LATE 19TH CENTURY ACCOUNTING INFORMATION SYSTEM: THE USE
781
OF DECISION AIDS IN THE AMERICAN PRINTING INDUSTRY
782 INTERNAL AUDIT AT THE HISTORICAL HUDSON'S BAY COMPANY: A CHALLENGE TO ACCEPTED HISTORY
783 SMALL-TIME ACCOUNTING: A 19TH CENTURY MEAT MERCHANT IN MAINE
784 THE LADY AND THE ACCOUNTS: MISSING FROM ACCOUNTING HISTORY?
785 TECHNOLOGICAL INNOVATIONS AND THE WORK OF THE ACCOUNTING HISTORIAN: SOME KEY ISSUES
786 ACCOUNTING HISTORY: A SURVEY OF ACADEMIC INTEREST IN THE U. S.
787 ACCOUNTING HALL OF FAME 2000 INDUCTION: Remarks, Citation, and Response: JOEL S. DEMSKI
788 ACCOUNTING HALL OF FAME 2000 INDUCTION: Remarks, Citation, and Response: CHARLES W. HASKINS
789 ACCOUNTING HALL OF FAME 2000 INDUCTION: Remarks, Citation, and Response: SHAUN F. O'MALLEY
790 ACCOUNTING HALL OF FAME 2000 INDUCTION: Remarks, Citation, and Response: ROSS M. SKINNER
791 RAYMOND J. CHAMBERS' CONTRIBUTIONS TO THE DEVELOPMENT OF ACCOUNTING THOUGHTAN IMPERIAL CONNECTION? CONTRASTING ACCOUNTING PRACTICES IN THE COAL MINES OF NORTH792
EAST ENGLAND AND NOVA SCOTIA, 1825-1900

28

Dennis R. Beresford, Daniel L.
Jensen and Ray J. Groves
Thomas A. Lee
Joel H. Amernic and Russell J.

Vol. 26, No. 1
Vol. 26, No. 1
Vol. 26, No. 1
Vol. 26, No. 1
Vol. 26, No. 2
Vol. 26, No. 2
Vol. 26, No. 2
Vol. 26, No. 2
Vol. 26, No. 2
Vol. 26, No. 2
Vol. 26, No. 2
Vol. 26, No. 2
Vol. 26, No. 2
Vol. 27, No. 1
Vol. 27, No. 1
Vol. 27, No. 1
Vol. 27, No. 1
Vol. 27, No. 1
Vol. 27, No. 1
Vol. 27, No. 1

Jun-00Vol. 27, No. 1

Dec-00
Dec-00Vol. 27, No. 2
Vol. 27, No. 2

Alan J. Richardson

Dec-00Vol. 27, No. 2

George C. Romeo and Larissa S.

Dec-00Vol. 27, No. 2

Beth B. Kern

Dec-00Vol. 27, No. 2

Hugo Nurnberg
Garry D. Carnegie and Brad N.
Potter

Dec-00Vol. 27, No. 2

Dec-00Vol. 27, No. 2

Cheryl S. McWatters

Dec-00Vol. 27, No. 2

Marc J. Epstein
Hugh Hughes
M.C. Wells
Hans Johnson

Dec-00
Dec-00
Dec-00
Dec-00Vol. 27, No. 2
Vol. 27, No. 2
Vol. 27, No. 2
Vol. 27, No. 2

Roger B. Daniels and Jesse Beeler Jun-01

Vol. 28, No. 1

Gary Spraakman
Jun-01
Gloria Vollmers and Darlene Bay
Jun-01
Linda M. Kirkham and Anne Loft
Jun-01
Leonard Goodman and Dan Palmon Jun-01
Elliott L. Slocum and Ram S. Sriram Jun-01
Charles T. Horngren, Daniel L.
Jun-01Jensen and Joel S. Demski
J. Michael Cook and Daniel L.
Jun-01JensenRobert L. Brown, Daniel L. Jensen
Jun-01and Shaun F. O'Malley
Robert T. Rutherford, Daniel L.
Jun-01Jensen and Ross M. Skinner
Abdulmalik A. Al-Hogail and Gary J.
Dec-01
Previts
Richard K. Fleischman and David
Dec-01
OldroydVol. 28, No. 1
Vol. 28, No. 1
Vol. 28, No. 1
Vol. 28, No. 1
Vol. 28, No. 1
Vol. 28, No. 1
Vol. 28, No. 1
Vol. 28, No. 1
Vol. 28, No. 1
Vol. 28, No. 2
Vol. 28, No. 2

Appendix; AHJ ・AH文献目録
THE RECOGNITION AND VALUATION OF CURRENT ASSETS ON THE BALANCE SHEET IN THE UNITEDSTATES, 1865-1940
794 THE CANADIAN AUDIT MARKET IN THE FIRST HALF OF THE TWENTIETH CENTURY
795 THE WORK OF THE SPECIAL COMMITTEE ON RESEARCH PROGRAM
796 ACCOUNTING FOR JUSTICE: ENTITLEMENT, WANT AND THE IRISH FAMINE OF 1845-7
WERE ISLAMIC RECORDS PRECURSORS TO ACCOUNTING BOOKS BASED ON THE ITALIAN METHOD? A
797
COMMENT [with Response]
798 THE LEGITIMIZING POWER OF FINANCIAL STATEMENTS IN THE SALVATION ARMY IN ENGLAND, 1865-1892
793

799 "HOW IT ESSENTIALLY WAS": TRUTH CLAIMS IN HISTORY AND ACCOUNTING

Carol Normand and Charles W.
Dec-01
Wootton
Alan J. Richardson
Dec-01
Stephen A. Zeff
Dec-01
Warwick Funnell
Dec-01
Christopher W. Nobes and Omar
Dec-01
Abdullah Zaid
Helen Irvine
Jun-02
Ciarán Ó hÓgartaigh, Margaret Ó hÓ
Jun-02
gartaigh and Ingrid Jeacle

ACCOUNTING AND REDISTRIBUTION: THE PALACE AND MORTUARY CULT IN THE MIDDLE KINGDOM,
Mahmoud Ezzamel
Jun-02ANCIENT EGYPTDEFINING "PROFITS" FOR BRITISH INCOME TAX PURPOSES: A CONTEXTUAL STUDY OF THE
801
Margaret Lamb
Jun-02
DEPRECIATION CASES, 1875-1897
802 TAX FAIRNESS IN ELEVENTH CENTURY ENGLAND
John McDonald
Jun-02803 THE OLDEST WRITINGS, AND INVENTORY TAGS OF EGYPT
Richard Mattessich
Jun-02A COMPARATIVE STUDY OF ACCOUNTING ADAPTATION: CHINA AND JAPAN DURING THE NINETEENTH
804
Pak K. Auyeung
Dec-02
CENTURY
Vangermeersch Manuscript Award Winner, 2001: PRIVATIZATION AND MANAGEMENT ACCOUNTING SYSTEMS
Marta Macías
Dec-02805
CHANGE: THE CASE OF THE 19TH CENTURY SPANISH TOBACCO MONOPOLY
806 THE PERSONAL ACCOUNT BOOKS OF SIR WALTER SCOTTSam McKinstry and Marie Fletcher Dec-02
PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL
807
Alan J. Richardson
Dec-02
ACCOUNTING, 1926-1986
808 HENRY RAND HATFIELD AND ACCOUNTING BIOGRAPHY
Tom LeeDec-02809 THE HISTORIAN AS AUDITOR: FACTS, JUDGMENTS AND EVIDENCE
Christopher J. NapierDec-02IN MEMORIAM: ALEXANDER HAMILTON CHURCH'S SYSTEM OF 'SCIENTIFIC MACHINE RATES' AT HANS
Trevor Boyns
Jun-03810
RENOLD LTD., c.1901 - c.1920
POUND FOOLISH PENNY WISE' SYSTEM: THE ROLE OF ACCOUNTING IN THE IMPROVEMENT OF THE RIVER
811
Susie BrackenboroughJun-03
TYNE, 1800-1850
Robert Fonfeder, Mark P. Holtzman
812 INTERNAL CONTROLS IN THE TALMUD: THE JERUSALEM TEMPLE
Jun-03and Eugene Maccarrone
Lúcia Lima Rodrigues, Delfina
813 CORPORATISM, LIBERALISM AND THE ACCOUNTING PROFESSION IN PORTUGAL SINCE 1755
Jun-03Gomes and Russell Craig
Vangermeersch Manuscript Award Winner, 2002: BECOMING PROFESSIONAL: CHINESE ACCOUNTANTS IN
814
Yin Xu and Xiaoqun Xu
Jun-03EARLY 20TH CENTURY SHANGHAI
815 AN ACCOUNTANT'S EDUCATION
George J. Staubus
Jun-03816 THE DEVELOPMENT OF A BELGIAN ACCOUNTING CODE DURING THE FIRST HALF OF THE 20TH CENTURY Ignace De Beelde
Dec-03817 AUDITING AND AUDIT FIRMS IN GERMANY BEFORE 1931
Lisa Evans
Dec-03
Richard K. Fleischman and R.
818 THE IMPACT OF WORLD WAR II ON COST ACCOUNTING AT THE SPERRY CORPORATION
Dec-03
Penny Marquette
ACCOUNTABILITY AND FINANCIAL CONTROL AS 'PATRIOTIC' STRATEGIES: ACCOMPTANTS AND THE
Philip O'Regan
Dec-03
819
PUBLIC ACCOUNTS COMMITTEE IN LATE 17TH AND EARLY 18TH - CENTURY IRELAND
820 ASSETS IN ACCOUNTING: REALITY LOST
Sarah J. Williams
Dec-03821 QUESTIONS OF TAXATION FRAMED AS ACCOUNTING HISTORICAL RESEARCH: A SUGGESTED APPROACH Margaret Lamb
Dec-03
THE ROOTS OF MODERN CAPITALISM: A MARXIST ACCOUNTING HISTORY OF THE ORIGINS AND
822
Rob Bryer
Jun-04
CONSEQUENCES OF CAPITALIST LANDLORDS IN ENGLAND
823 ACCOUNTING AND THE PURSUIT OF UTOPIA: THE POSSIBILITY OF PERFECTION IN PARAGUAY
Warwick Funnell
Jun-04POLITICAL SUPPRESSION OR REVENUE RAISING? TAXING NEWSPAPERS DURING THE FRENCH
824
Lynne Oats and Pauline Sadler
Jun-04REVOLUTIONARY WAR
825 OBSERVATIONS ON MONEY, BARTER AND BOOKKEEPING
William T. Baxter
Jun-04826 SINGLE-ENTRY ACCOUNTING IN EARLY AMERICA: THE ACCOUNTS OF THE HASBROUCK FAMILY
Sally M. Schultz and Joan Hollister Jun-04
827 FINANCIAL CRISES AND THE PUBLICATION OF THE FINANCIAL STATEMENTS OF BANKS IN SPAIN, 1844Mercedes Bernal Lloréns
Dec-04828 ECONOMIC CLASS, SOCIAL STATUS, AND EARLY SCOTTISH CHARTERED ACCOUNTANTS
Tom LeeDec-04CORPORATISM AND UNAVOIDABLE IMPERATIVES: RECOMMENDATIONS ON ACCOUNTING PRINCIPLES
Masayoshi Noguchi and John
829
Dec-04
AND THE ICAEW MEMORANDUM TO THE COHEN COMMITTEE
Richard Edwards
830 ANCIENT MESOPOTAMIAN ACCOUNTING AND HUMAN COGNITIVE EVOLUTION
Tom Mouck
Dec-04
KAUTILYA ON THE SCOPE AND METHODOLOGY OF ACCOUNTING, ORGANIZATIONAL DESIGN AND THE
831
Balbir S. Sihag
Dec-04
ROLE OF ETHICS IN ANCIENT INDIA
832 ACCOUNTING SYSTEMS AND RECORDING PROCEDURES IN THE EARLY ISLAMIC STATE
Omar Abdullah Zaid
Dec-04833 WRITING ACCOUNTING AND MANAGEMENT HISTORY. INSIGHTS FROM UNORTHODOX MUSIC
Luca Zan
Dec-04Jeffrey J. Archambault and Marie
834 THE EFFECT OF REGULATION ON STATEMENT DISCLOSURES IN THE 1915 MOODY'S MANUALS
Jun-05
Archambault
AN ACCOUNTING HISTORY OF CAPITAL MAINTENANCE: LEGAL PRECEDENTS FOR MANAGERIAL
835
Dean Ardern and Maxwell Aiken
Jun-05AUTONOMY IN THE UNITED KINGDOM
Richard K. Fleischman and Vaughan
836 THE ROARING NINETIES: ACCOUNTING HISTORY COMES OF AGE
Jun-05
S. Radcliffe
Fernando Gutierrez, Carlos
837 COST AND MANAGEMENT ACCOUNTING IN PRE-INDUSTRIAL REVOLUTION SPAIN
Jun-05Larrinaga and Miriam Núñez
Roger Lloyd-Jones, Myrddin J.
CONTROL, CONFLICT AND CONCESSION: CORPORATE GOVERNANCE, ACCOUNTING AND
838
Lewis, Mark D. Matthews and
Jun-05
ACCOUNTABILITY AT BIRMINGHAM SMALL ARMS, 1906-1933
Josephine Maltby
839 IS TIME SPENT, PASSED OR COUNTED? THE MISSING LINK BETWEEN TIME AND ACCOUNTING HISTORY
Paolo Quattrone
Jun-05840 WILLIAM D. SAMSON (1947-2005)
Dec-05DALE L. FLESHER and GARY
841 William Donald Samson Memorial to an Accounting Historian, Scholar and Friend
Dec-05JOHN PREVITS
Malcolm Anderson, John Richard
842 CONSTRUCTING THE 'WELL QUALIFIED' CHARTERED ACCOUNTANT IN ENGLAND AND WALES
Dec-05
Edwards and Roy A. Chandler
Vangermeersch Manuscript Awart Winner, 2003: ACCOUNTING'S USES IN EXPLOITATIVE HUMAN
843
Shanta S. K. Davie
Dec-05ENGINEERING: THEORIZING CITIZENSHIP, INDIRECT RULE AND BRITAIN'S IMPERIAL EXPANSION
844 THE BORDÁZAR MEMORANDUM: COST CALCULATION IN SPANISH PRINTING DURING THE 18TH CENTURY Jesús Martínez Guillén
Dec-05
Sarah A. Holmes, Sandra T. Welch
845 THE ROLE OF ACCOUNTING PRACTICES IN THE DISEMPOWERMENT OF THE COAHUILTECAN INDIANS
Dec-05and Laura R. Knudson
SHOWING A STRONG FRONT: CORPORATE SOCIAL REPORTING AND THE 'BUSINESS CASE' IN BRITAIN,
Josephine Maltby
Dec-05846
1914-1919
ACCOUNTING FOR A DISAPPEARANCE: A CONTRIBUTION TO THE HISTORY OF THE VALUE ADDED
847
Chris Pong and Falconer Mitchell
Dec-05
STATEMENT IN THE UK
ACCOUNTING, COERCION AND SOCIAL CONTROL DURING APPRENTICESHIP: CONVERTING SLAVE
Thomas N. Tyson, David Oldroyd848
Dec-05
WORKERS TO WAGE WORKERS IN THE BRITISH WEST INDIES, C. I834-1838
and Richard K.
849 ACCOUNTING IN HISTORY
Stephen P. Walker
Dec-05850 IN MEMORIAM: CELEBRATING THE LIFE OF BILL SAMSON
Jun-06EARLY AMERICAN CORPORATE REPORTING AND EUROPEAN CAPITAL MARKETS: THE CASE OF THE
Dale L. Flesher, Gary J. Previts and851
Jun-06ILLINOIS CENTRAL RAILROAD, 1851-1861
William D. Samson
80029Vol. 28, No. 2
Vol. 28, No. 2
Vol. 28, No. 2
Vol. 28, No. 2
Vol. 28, No. 2
Vol. 29, No. 1
Vol. 29, No. 1
Vol. 29, No. 1
Vol. 29, No. 1
Vol. 29, No. 1
Vol. 29, No. 1
Vol. 29, No. 2
Vol. 29, No. 2
Vol. 29, No. 2
Vol. 29, No. 2
Vol. 29, No. 2
Vol. 29, No. 2
Vol. 30, No. 1
Vol. 30, No. 1
Vol. 30, No. 1
Vol. 30, No. 1
Vol. 30, No. 1
Vol. 30, No. 1
Vol. 30, No. 2
Vol. 30, No. 2
Vol. 30, No. 2
Vol. 30, No. 2
Vol. 30, No. 2
Vol. 30, No. 2
Vol. 31, No. 1
Vol. 31, No. 1
Vol. 31, No. 1
Vol. 31, No. 1
Vol. 31, No. 1
Vol. 31, No. 2
Vol. 31, No. 2
Vol. 31, No. 2
Vol. 31, No. 2
Vol. 31, No. 2
Vol. 31, No. 2
Vol. 31, No. 2
Vol. 32, No. 1
Vol. 32, No. 1
Vol. 32, No. 1
Vol. 32, No. 1
Vol. 32, No. 1
Vol. 32, No. 1
Vol. 32, No. 2
Vol. 32, No. 2
Vol. 32, No. 2
Vol. 32, No. 2
Vol. 32, No. 2
Vol. 32, No. 2
Vol. 32, No. 2
Vol. 32, No. 2
Vol. 32, No. 2
Vol. 32, No. 2
Vol. 33, No. 1
Vol. 33, No. 1

Appendix; AHJ ・AH文献目録

852

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING
DIVERSITY

William D. Samson, Cheryl L. Allen,
Richard K. Fleischman and Ida B.
Robinson-Backmon

Jun-06

ACCOUNTING TECHNIQUES IN KOREA: 18TH CENTURY ARCHIVAL SAMPLES FROM A NON-PROFIT
853
Seong Ho Jun and James B. Lewis Jun-06
ASSOCIATION IN THE SINITIC WORLDAMERICA'S RAILROAD DEPRECIATION DEBATE, 1907 TO 1913: A STUDY OF DIVERGENCE IN EARLY 20th854
Jan R. Heier
Jun-06
CENTURY ACCOUNTING STANDARDSTHE STOCKHOLDER REVIEW COMMITTEE OF THE CHESAPEAKE AND OHIO CANAL COMPANY, 1828-1857: Robert W. Russ, Gary J. Previts and855
Jun-06
EVIDENCE OF CHANGES IN FINANCIAL REPORTING AND CORPORATE GOVERNANCE
Edward N. Coffman
THE R.J. CHAMBERS COLLECTION: AN "ARCHIVIST'S" REVELATIONS OF 20th CENTURY ACCOUNTING
Graeme W. Dean, Peter W. Wolnizer
856
Jun-06
THOUGHT AND PRACTICE
and Frank L. Clarke
ACCOUNTING FOR INTERNED JAPANESE-AMERICAN CIVILIANS DURING WORLD WAR II: CREATING
Thomas N. Tyson and Richard K.
857
Jun-06INCENTIVES AND ESTABLIHING CONTROLS FOR CAPTIVE WORKERS
Fleischman
858 "THE ROARING NINETIES": A COMMENT ON THE STATE OF ACCOUNTING HISTORY IN THE UNITED STATES Garry D. Carnegie
Jun-06"IT'S OYSTERS, DEAR!" PROFESSOR CARNEGIE’S PRESCRIPTION AND THE SEEMING FATE OF
859
Vaughan S. Radcliffe
Jun-06
ACCOUNTING HISTORY IN THE UNITED STATESACCOUNTING REPRESENTATION AND THE SLAVE TRADE: THE GUIDE DU COMMERCE OF GAIGNAT DE
Cheryl S. McWatters and Yannick860
Dec-06
L'AULNAIS
Lemarchand
861 AUDITOR SWITCHING AND THE GREAT DEPRESSION
Alan J. Richardson
Dec-06FROM TICKING TO CLICKING: CHANGES IN AUDITING TECHNIQUES IN BRITAIN FROM THE 19th CENTURY
862
Derek Matthews
Dec-06
TO THE PRESENT
F.E. VIGARS' STATION BOOK-KEEPING: A SPECIALIST AUSTRALIAN TEXT ENABLING THE ADAPTATION
AND TRANSFER OF ACCOUNTING TECHNOLOGYTHE CREATION OF THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA: THE FIRST STEPS IN THE
864
DEVELOPMENT OF AN INDIGENOUS ACCOUNTING PROFESSION POST-INDEPENDENCE

863

865 DIGITIZING THE ACCOUNTING HISTORIANS JOURNAL: A SHORT HISTORY
866 FRANK MUST MARRY MONEY: MEN, WOMEN, AND PROPERTY IN TROLLOPE'S NOVELSTHE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE
867
DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALESTHE END OF BETTERMENT ACCOUNTING: A STUDY OF THE ECONOMIC, PROFESSIONAL, AND
868 REGULATORY FACTORS THAT FOSTERED STANDARDS CONVERGENCE IN THE U.S. RAILROAD INDUSTRY,1955 1983
EARLY COST ACCOUNTING PRACTICES AND PRIVATE OWNERSHIP: THE SILK FACTORY COMPANY OF
869
PORTUGAL, 1745-1747
870 THE EMERGENCE OF MECHANICAL ACCOUNTING IN THE U.S., 1880-1930
871 THE PRINTING OF PACIOLI'S SUMMA IN 1494: HOW MANY COPIES WERE PRINTED?
872 MAURICE STANS' VIEWS ON SOCIAL RESPONSIBILITY IN THE ACCOUNTING PROFESSIONSTRAW MEN AND OLD SAWS - AN EVIDENCE-BASED RESPONSE TO SY & TINKER'S CRITIQUE OF
873
ACCOUNTING HISTORY
2006 Vangermeersch Award Winner: PATTERNS OF PREJUDICE: SOCIAL EXCLUSION AND RACIAL
874
DEMARCATION IN PROFESSIONAL ACCOUNTANCY IN KENYA

Garry D. Carnegie, Peter Foreman
and Brian P. West
Shraddha Verma and Sidney J.
GrayRoyce D. Kurtz, David K. Herrera
and Stephanie D. Moussalli
Janette Rutterford and Josephine
Maltby886 PROFESSIONAL LEADERSHIP AND OLIGARCHY: THE CASE OF THE ICAEWA LETTER FROM A TEENAGE ACCOUNTING CLERK IN 1846: A HIDDEN VOICE IN A MICRO-HISTORY OF
887
MODERN PUBLIC ACCOUNTANCYA STUDY OF THE IMPACT OF SPECIAL INTEREST GROUPS ON MAJOR TAX REFORM: AGRICULTURE AND
888
THE 1913 INCOME TAX LAW
889 ACCOUNTING FOR THE STAMP ACT CRISIS

30

Vol. 33, No. 1
Vol. 33, No. 1
Vol. 33, No. 1
Vol. 33, No. 1
Vol. 33, No. 1
Vol. 33, No. 2
Vol. 33, No. 2
Vol. 33, No. 2

Dec-06Vol. 33, No. 2

Dec-06Vol. 33, No. 2

Dec-06Vol. 33, No. 2

Stephen A. Zeff

Jun-07Vol. 34, No. 1

Jan R. Heier and A. Lee Gurley

Jun-07Vol. 34, No. 1

Jun-07Vol. 34, No. 1

Jun-07Vol. 34, No. 1

Jun-07
Jun-07Vol. 34, No. 1
Vol. 34, No. 1

Jun-07Vol. 34, No. 1

Dec-07Vol. 34, No. 2

José Matos Carvalho, Lúcia Lima
Rodrigues and Russell Craig
Charles W. Wootton and Barbara E.
Kemmerer
Alan Sangster
G. Stevenson Smith
Thomas N. Tyson and David
Oldroyd
S. Sian

Sally M. Schultz and Joan Hollister Jun-08
Stephanie D. Moussalli
Jun-08Masayoshi Noguchi and John
Dec-08Richard Edwards
Thomas A. Lee

Dec-08

Douglas K. Barney and Tonya K.
Dec-08Flesher
Lynne Oats and Pauline Sadler
Dec-08George C. Romeo and James J.
890 CONTRIBUTIONS OF JOSEPH HARDCASTLE TO ACCOUNTING THEORY
Dec-08
McKinney
891 AN ANALYSIS OF THE BURSARS' ACCOUNTS AT DURHAM CATHEDRAL PRIORY, 1278-1398
Alisdair Dobie
Dec-08892 "EFFECTIVE" GENEALOGICAL HISTORY: POSSIBILITIES FOR CRITICAL ACCOUNTING HISTORY RESEARCH Norman B. Macintosh
Jun-09Ignace De Beelde, Nathalie
Jun-09893 INTERNATIONALIZING THE FRENCH AUDITING PROFESSION
Gonthier-Besacier and Alain Mikol
ACCOUNTANTS' RESPONSIBILITY FOR THE INFORMATION THEY REPORT: AN HISTORICAL CASE STUDY OF
894
Ellen J. Lippman
Jun-09FINANCIAL INFORMATION
895 AUDITORS' INDEPENDENCE: AN ANALYSIS OF MONTGOMERY'S AUDITING TEXTBOOKS IN THE 20TH
Hossein Nouri and Danielle
Jun-09NEPALESE GOVERNMENTAL ACCOUNTING DEVELOPMENT IN THE 1950s AND EARLY 1960s: AN ATTEMPT Pawan Adhikari and Frode896
Jun-09TO INSTITUTIONALIZE EXPENDITURE ACCOUNTING
Mellemvik
897 MAKING ACCOUNTING HISTORIANS
Jayne Bisman
Jun-09898 IN MEMORIAM, A SCOTTISH EULOGY: DAVID A. R. FORRESTER (1928-2009)
Sam McKinstry
Dec-09899 AN AMERICAN MEMORIAL TO DAVID A. R. FORRESTER
Dale L. Flesher
Dec-092007 Vangermeersch Award Winner: "THE BEST BRAINS OF THE PUBLIC ACCOUNTING WORLD": THE
900
Phillip E. Cobbin
Dec-09RESTRICTED MEMBERSHIP OF THE ARMY ACCOUNTANCY ADVISORY PANEL, 1942-1945
901 CONCEPTUAL NATURE OF THE CORPORATE INCOME TAX
Hugo Nurnberg
Dec-09OUTLIERS IN THE PROFESSIONAL PROJECT OF VICTORIAN PUBLIC ACCOUNTANCY: DAVID SOUTER
902
Thomas A. Lee
Dec-09ROBERTSON, CHARTERED ACCOUNTANT
903 ACCOUNTING AND CONTROL IN THE PERSEPOLIS FORTIFICATION TABLETS
Gloria L. Vollmers
Dec-09CORPORATE GOVERNANCE IN THE 19TH CENTURY: EVIDENCE FROM THE CHESAPEAKE AND OHIO CANAL Robert W. Russ, Gary John Previts
Dec-09904
COMPANYand Edward N. Coffman
Daniel Carrasco Díaz, Esteban Hern
20TH CENTURY PUBLICATIONS ON COST ACCOUNTING BY SPANISH AUTHORS PREVIOUS TO THE
ández-Esteve, Maria Jesús Morales905
Dec-09
STANDARDIZATION ACT (1900-1978)
Caparrós and Daniel Sánchez
906 THE CRÉDIT LYONNAIS IN FRANCE (c.1871-1918): USING CASH FLOW ANALYSIS TO ASSESS RISK IN

Vol. 33, No. 1

Vol. 33, No. 2

KING JOHN'S TAX INNOVATIONS - EXTORTION, RESISTANCE, AND THE ESTABLISHMENT OF THE
876
PRINCIPLE OF TAXATION BY CONSENT
877 AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926THE GEOGRAPHY AND IDEOLOGY OF ACCOUNTING: A CASE STUDY OF DOMINATION AND ACCOUNTING IN
Jill J. Hooks and Ross E. Stewart
Dec-07878
A SUGAR REFINERY IN AUSTRALASIA, 1900-1920
879 LYMAN MILLS AND ITS ENCOUNTER WITH PUBLIC ACCOUNTANTS' INVENTORY COSTING CIRCA 1920
Daijiro Fujimura
Dec-07
Lino Cinquini, Alessandro Marelli
880 AN ANALYSIS OF PUBLISHING PATTERNS IN ACCOUNTING HISTORY RESEARCH IN ITALY, 1990-2004
Jun-08and Andrea Tenucci
THE DEVELOPMENT OF ACCOUNTING IN EUROPE IN THE ERA OF SCIENTIFIC MANAGEMENT: THE ITALIAN Valerio Antonelli, Trevor Boyns and881
Jun-08ENGINEERING CONGLOMERATE, ANSALDO, 1918-1940
Fabrizio Cerbioni
882 EARLY BOOKS ON INVESTING AT THE DAWN OF MODERN BUSINESS IN AMERICA
Joel E. Thompson
Jun-08
Alan Sangster, Gregory N. StonerJun-08883 THE MARKET FOR LUCA PACIOLI'S SUMMA ARITHMETICA
and Patricia McCarthy
884 THE LEDGER OF ANN DEWITT BEVIER (1762-1834), EARLY AMERICAN ESTATE MANAGER AND MOTHER
885 STATE AND LOCAL GOVERNMENT ACCOUNTING IN 19th CENTURY AMERICA: A REVIEW OF THE

Vol. 33, No. 1

Dec-06

John R. Edwards and Stephen P.
Dec-07
WalkerJane Frecknall Hughes and Lynne
Dec-07
Oats
Jean L. Heck and Robert E. Jensen Dec-07

875 ACCOUNTANTS IN THE BRITISH CENSUS

Vol. 33, No. 1

Toledano
Nicolas Praquin

Jun-10Vol. 34, No. 2
Vol. 34, No. 2
Vol. 34, No. 2
Vol. 34, No. 2
Vol. 34, No. 2
Vol. 35, No. 1
Vol. 35, No. 1
Vol. 35, No. 1
Vol. 35, No. 1
Vol. 35, No. 1
Vol. 35, No. 1
Vol. 35, No. 2
Vol. 35, No. 2
Vol. 35, No. 2
Vol. 35, No. 2
Vol. 35, No. 2
Vol. 35, No. 2
Vol. 36, No. 1
Vol. 36, No. 1
Vol. 36, No. 1
Vol. 36, No. 1
Vol. 36, No. 1
Vol. 36, No. 1
Vol. 36, No. 2
Vol. 36, No. 2
Vol. 36, No. 2
Vol. 36, No. 2
Vol. 36, No. 2
Vol. 36, No. 2
Vol. 36, No. 2

Vol. 36, No. 2
Vol. 37, No. 1

Appendix; AHJ ・AH文献目録

907

ON HIS MAJESTY'S SECRET SERVICE: ACCOUNTING FOR THE SECRET SERVICE IN A TIME OF NATIONALPERIL 1782-1806

908 FINANCIAL REPORTING IN 1920: THE CASE OF INDUSTRIAL COMPANIES

Jun-10Vol. 37, No. 1

Jeffrey J. Archambault and Marie E.
Jun-10Archambault

Warwick N. Funnell

Vol. 37, No. 1

A CONTINGENCY THEORY PERSPECTIVE ON MANAGEMENT CONTROL SYSTEM DESIGN AMONG U.S. ANTELouis J. Stewart
Jun-10BELLUM SLAVE PLANTATIONS
Sudipta Basu and Gregory B.
910 SPROUSE'S WHAT-YOU-MAY-CALL-ITS: FUNDAMENTAL INSIGHT OR MONUMENTAL MISTAKE?
Jun-10WaymireGraeme W. Dean, Frank L. Clarke
911 RAY CHAMBERS AND ERNEST WEINWURM — SCHOLARS IN UNISON ON MEASUREMENT IN ACCOUNTING
Dec-10and R. J. Chambers
Roger B. Daniels, Mike Braswell andDec-10912 Accounting and Financial Reporting by a Late 18th Century American Charity
Jesse D. Beeler
DEVELOPMENT OF MODERN AUDITING STANDARDS: THE STRANGE CASE OF RAYMOND MARIEN AND THE Jan R. Heier, Maria A. Leach-López913
Dec-10FRAUD AT INTERSTATE HOSIERY MILLS, 1934-1937
and Marcia A. Leach-López
CHANGING LEGITIMACY NARRATIVES ABOUT PROFESSIONAL ETHICS AND INDEPENDENCE IN THE 1930'S
914
Diane H. Roberts
Dec-10"JOURNAL OF ACCOUNTANCY"PATTERNS OF ACCOUNTING HISTORY LITERATURE: MOVEMENTS AT THE BEGINNING OF THE 21ST
Juan Baños-Sánchez-Matamoros
Dec-10915
CENTURY
and Fernando Gutiérrez-Hidalgo
916 THE MARKET FOR LUCA PACIOLI'S SUMMA DE ARITHMETICA: SOME COMMENTS
Basil S. Yamey
Dec-10917 "I Ask the Profession to Stand Still": The Evolution of American Public Accountancy, 1927-1962
Doron, Michael E.
1-Jun-11918 From Mellmott to Madoff: History in the (Re) Making
Sy, Aida; Tinker, Tony
1-Jun-11
919 The First External Auditors of the Hudson's Bay Company, 1866
Spraakman, Gary F.
1-Jun-11
920 The Role of Financial Accounting in Investing in 1870s America
Thompson, Joel E.
1-Jun-11
Tracing the Development of Accounting Thought by Analyzing Content, Communication, and Quality inBadua, Frank A.; Previts, Gary John;
1-Jun-11921
Accounting Research over Time
Vasarhelyi, Miklos A.
922 Accounting on English Landed Estates during the Agricultural Revolution-A Textbook Perspective
Edwards, John Richard
1-Dec-11
Archambault, Jeffrey J.;
923 Earnings Management among Firms during the Pre-SEC Era: A Benford's Law Analysis
1-Dec-11
Archambault, Marie E.
Farmers, Politics, and Accounting: The History of Standard Values-An Accounting Convenience or Political924
Hooks, Jill; Stewart, Ross E.
1-Dec-11
Arithmetic?
Sangster, Alan; Stoner, Greg N.;
925 In Defense of Pacioli
1-Dec-11
McCarthy, Patricia
Too Young to Have a History? Using Data Analysis Techniques to Reveal Trends and Shifts in the Brief History of
926
Badua, Frank A.; Watkins, Ann L.
1-Dec-11
Accounting Information Systems
927 Two-Currency, Nostro and Vostro Acoounts: Historical Notes, 1400-1800
Yamey, Basil S.
1-Dec-11
928 Brief Note from the New Editor
Vollmers, Gloria
1-Jun-12
The Evolution of the Relationship between the US Financial Accounting Standards Board and the International
929
Kirsch, Robert J.
1-Jun-12
Accounting Standard Setters: 1973-2008
930 The Old Du Pont Company's Accounting System Lasting a Hundred Years: An Overlooked Accounting System
Fujimura, Daijiro
1-Jun-12
The Victory of the Prussian Railway "Dynamic" Accounting over the Public Finance and Patrimonial Accounting
931 Models (1838-1884): An Early Illustration of the Appearance of the Second Stage of Capitalist Financial
Richard, Jacques
1-Jun-12
Accounting and a Testimony against the Agency and the Market for Excuses Theories
932 Examining Frank Adair Jr. as an African American CPA Pioneer: A Historical Note
Hollingsworth, Keith
1-Dec-12933 How a Medieval Friar Forever Changed Finance
1-Dec-12934 In Antitrust We (Do Not) Trust
Colvin, Christopher L.
1-Dec-12935 In Memorium
1-Dec-12
936 Locating the Source of Pacioli's Bookkeeping Treatise
Sangster, Alan
1-Dec-12
937 Objectives of Financial Reporting, Aboriginal Cost, and Pooling of Interests Accounting
Nurnberg, Hugo
1-Dec-12
Sangster, Alan; Stoner, Greg; De
938 Pacioli's Forgotten Book: The Merchant's Ricordanze
Lange, Paul; O'Connell, Brendan;
1-Dec-12
Scataglini-Belghitar, Giovanna
939 Personal Accounts, Account Books and Their Probative Value: Historical Notes, C. 1200 to C. 1800
Yamey, Basil S.
1-Dec-12
Account Books of the Imperial WAQFS (Charitable Endowments) in the Eastern Mediterranean (15Th to 19th
Orbay, Kayhan
1-Jun-13
940
Centuries)
909

941 Donaldson Brown (1885-1965): The Power of an Individual and His Ideas over Time942 Railroad Audits: Some Arrived Ahead of Schedule943 Salmagundi
944 The AIA's Special Bulletin Series and Its Early Guidance on Tax Issues Related to Depreciation, 1920-1929
Historical Development of the Financial Reporting Model for State and Local Governments in the United States
945
from Late 1800s to 1999
946 Popular Accounting History: Evidence from Post-Enron Stories
947 Railroad Investing and the Importance of Financial Accounting Information in 1880s America
948 Richard Brief's Contributions to Accounting Thought: Enlivening Accounting History
The Relationship between Religious Beliefs and the Accounting and Economic Practices of a Society: Evidence
949
from the Dead Sea Scrolls
950 The Whiskey Tax of 1791 and the Consequent Insurrection: "A Wicked and Happy Tumult"951 Accounting History as a Local Discipline: The Case of the Italian-Speaking Literature (1869-2008)
952 Historical Evolution of the Balance Sheet in the People's Republic of China
953 Preparing an Accounting Professional: The Articles of Clerkship (1892-1897) of George Oliver May
954 The Crisis and Fair Values: Echoes of Early Twentieth Century Debates?

Vol. 37, No. 1
Vol. 37, No. 1
Vol. 37, No. 2
Vol. 37, No. 2
Vol. 37, No. 2
Vol. 37, No. 2
Vol. 37, No. 2
Vol. 37, No. 2
Vol. 38, No. 1
Vol. 38, No. 1
Vol. 38, No. 1
Vol. 38, No. 1
Vol. 38, No. 1
Vol. 38, No. 2
Vol. 38, No. 2
Vol. 38, No. 2
Vol. 38, No. 2
Vol. 38, No. 2
Vol. 38, No. 2
Vol. 39, No. 1
Vol. 39, No. 1
Vol. 39, No. 1
Vol. 39, No. 1
Vol. 39, No. 2
Vol. 39, No. 2
Vol. 39, No. 2
Vol. 39, No. 2
Vol. 39, No. 2
Vol. 39, No. 2
Vol. 39, No. 2
Vol. 39, No. 2
Vol. 40, No. 1

Flesher, Dale L.; Previts, Gary John 1-Jun-13
Feeney, Kevin
1-Jun-13
1-Jun-13
Lang, Teresa Kay; Heier, Jan
1-Jun-13

Vol. 40, No. 1
Vol. 40, No. 1
Vol. 40, No. 1
Vol. 40, No. 1

Patton, Terry K.; Hutchison, Paul D. 1-Dec-13

Vol. 40, No. 2

Carnegie, Garry D.; Napier,Christopher J.
Thompson, Joel E.
Bloom, Robert
Herda, David N.; Reed, Stephen A.;
Bowlin, William F.
Krom, Cynthia L.; Krom, Stephanie
Antonelli, Valerio; D'Alessio,
Yang, Shizhong; Yang, Ruining; Lin,
Z. JunFlesher, Dale L.; Previts, Gary J.
Markarian, Garen

1-Dec-13

Vol. 40, No. 2

1-Dec-13
1-Dec-13

Vol. 40, No. 2
Vol. 40, No. 2

1-Dec-13

Vol. 40, No. 2

1-Dec-13
1-Jun-14

Vol. 40, No. 2
Vol. 41, No. 1

1-Jun-14

Vol. 41, No. 1

1-Jun-14
1-Jun-14

Vol. 41, No. 1
Vol. 41, No. 1

Accounting History 文献目録
論文タイトル

4 The professionalisation of accounting: A review of recent historical research and its implications

著者名
Trevor Boyns,John Richard
Edwards
Andy Godfrey,Keith Hooper
Richard K. Fleischman,Patti A.
Mills,Thomas N. Tyson
Brian P. West

5 Book Review: Extraordinary popular delusions and the madness of crowds & Confusión de confusiones

Jim Reiss

6 Book Review: Called to account: A history of Coopers & Lybrand in Australia

Rod Johnson

May-961

7 The criminal upperworid and the emergence of a disciplinary code in the early chartered accountancy profession

Stephen P. Walker

Nov-962

8 Production planning in seventeenth century China

Michael E. Scorgie,Xu-Dong Ji

Nov-962

9 Transaction cost economics and nineteenth century fur trade accounting: relevance of a contemporary theory

S. Paul Roy,Gary Spraakman

Nov-962

10 The transfer of cost accounting institutions to New Zealand

Ray H. Anderson

Nov-962

11 Book Review: Disorder and harmony: 20th centur perspectives on accounting history

Ken Shackleton

Nov-962

12 Book Review: Making the Australian chartered accountant

Brad N. Potter

Nov-962

13 Accounting in Anglo-Saxon England: context and evidenceDavid Oldroyd

May-971

14 Inscribing the workers: an experiment in factory discipline or the inculcation of manners?: A case in context

Robert Williams

May-971

1 Change agents and the dissemination of accounting technology: Wales' basic industries, C.1750 - C.1870
2 Accountability and decision-making in feudal England: Domesday Book revisited
3 A theoretical primer for evaluating and conducting historical research in accounting

31

出版年月等

巻号

May-96

1

May-96

1

May-96

1

May-96

1

May-961

Appendix; AHJ ・AH文献目録

15 Judicial views on auditing from the nineteenth century

Roy A. Chandler

May-9716 The Australasian method for recording share issues: origins, adoption and institutionalisation

Rod Johnson,Brad Potter

May-971
1

17 Send three and fourpence: Some reflections on oral ñ and other ñ history

Louis Goldberg

May-971

18 Book review: Power, progress and profit: A history of the Australian accounting profession

Robert H. Parker

May-971

19 The Foundation: A history of the Australian Accounting Research Foundation, 1966-1991

Terry Heazlewood

May-97

1

20 The New York State Society of Certified Public Accountants ñ foundation for a profession

Chris Poullaos

May-97

1

21 Military influences on the evolution of public sector audit and accounting 1830–1880

Warwick Funnell

Nov-97

2

22 Roger North: gentleman, accountant and lexicographer

Robert H. Parker

Nov-97

2

23 The impact of naval experience on accounting in colonial Australia from 1788 to 1792

Michael E. Scorgie,James A. Reiss

Nov-97

2

24 Cost accounting practices at precious metal mines: a comparative study, 1869–1905

Glenn Vent,Ronald A. Milne

Nov-97

2

25 Transportation of double entry bookkeeping to early New South Wales

Michael E. Scorgi,Carmel Capitanio Nov-97

2

26 Book review: Foundational research in accounting: professional memoirs and beyond

Cheryl S. McWatters

Nov-972

27 Book review: International bibliography of business history

Thomas N. Tyson

Nov-972

28 Book review: Corporate collapse: regulatory, accounting and ethical failure

Carmel Capitanio

Nov-972

29 Book review: A history of corporate finance

Darren Henry

Nov-972

30 Book review: Bibliographical calendarium of accounting in Poland (XVIth– XIXth Century)

George Plocinski

Nov-972

31 Book review: Cheques and balances: memoirs of a banker

Rod Johnson

Nov-972

32 UK joint stock companies legislation 1844-1900: accounting publicity and "mercantile caution"

Josephine Maltby

May-98

1

33 More sherry and sandwiches? Incrementalism and the regulation of late Victorian bank auditing

Stephen P. Walker

May-98

1

34 The laws of accounting in late nineteenth century Britain

Robert A. Bryer

May-98

1

35 The emergence of the UK auditor resignation legislation

John Dunn,Prem Sikka

May-981

36 Efficient accounting systems: justifying US accounting practice in an unregulated commercial environment

Keith P. McMillan, S.J.

May-981

37 Accounting, accountability and cost efficiency at the Commonwealth of Australia Clothing Factory, 1911-1918

Peter Foreman,Thomas N. Tyson

Nov-982

38 Did dividends dictate depreciation in British coal companies 1864 - 1914?
Transaction cost economics as a predictor of management accounting practices at the Hudson's Bay Company,
39
1860 to 1914
40 Accounting thought, practice and legislation: early Canadian evidence

Marianne V. Pitts

Nov-982

Gary Spraakman,Robert Davidson

Nov-982

Cheryl S. McWatters

Nov-982

41 Book review: Professional reconstruction: the co-ordination of the accountancy bodies 1930 - 1957

Brad Potter

Nov-982

42 Book review: The great wave: price revolutions and the rhythm of history

Adam SteenNov-982

43 Book review: Charlie D - The story of the legendary bond trader

Darren Henry

44 Jurisdictional contests between accountants and lawyers: the case of off-balance sheet finance 1985-1990
Christopher K.M. Pong
Creative compliance and behaviour in response to mandatory changes in accounting policy: three cases from pre45
Brian A. Rutherford
Dearing Britain
46 Lifting stones: a place for microhistory in accounting research?
Robert B. Williams

Nov-982

May-991

May-991

May-991

47 The measurement of nineteenth century accounting error: cases from the British coal industry 1864-1900

Trevor J. Baldwin,Robert H. Berry

May-991

48 A response to Lou Goldberg's concerns about oral history

Geoff H. Burrows

May-99149 Eulogy delivered at the funeral of Raymond John Chambers, 17 September 1999

Peter W. Wolnizer

Nov-99250 Historiography for the new millennium: adventures in accounting and management

Lee D. Parker

Nov-992

51 The power of words: explaining recent accounting reforms in the Australian public sector

Brad Potter

Nov-992

52 UK companies legislation: accounting publicity and ìmercantile cautionî: a response to Maltby

Stewart Jones

Nov-992

53 Accounting does not ìevolveî: a reply to Jones

Nov-992

May-001

May-001

56 The development of management accounting at the Hudsonís Bay Company, 1670-1820

Josephine Maltby
Richard K. Fleischman,Thomas N.
Tyson
Charles W. Wootton,Mary Virginia
Moore
Gary Spraakman,Alison Wilkie

57 Financial reporting in Belgium: case studies on collieries, 1900-1950

Ignace De Beelde

54 The interface of race and accounting: the case of Hawaiian sugar plantations, 1835-1920
55 The legal status of account books in colonial America

May-001

May-001

58 Rate of return reporting by Victorian Government public trading authorities: 1985 to 1992

Graeme Wines,Alicia Nicolson

May-001

59 The crisis of 1847-1848 and the regulation of company accounting in Spain

Mercedes Bernal Lloréns

Nov-002

60 Was the Companies Act 1947 a response to a national crisis?

Josephine Maltby
David Gwilliam,Richard Macve,
Geoffrey Meeks
Michael G. Keenan
Emiliano Ruiz
Barbadillo,Christopher
Humphrey,María Antonia García
Benau-

61 Principals and agents in crisis: reforms of accounting and audit at Lloyd’s, 1982-1986
62 Between anarchy and authority: the New Zealand Society of Accountants’ management of crisis, 1989-1993
63 Auditors versus third parties and others: the unusual case of the Spanish audit liability “crisis”
64 9th World Congress of Accounting Historians
65 Seventh Conference on Accounting and Management History Saint-Nazaire-

Nov-002

Nov-002

Nov-002

Nov-002

Nov-002

Nov-002
1

66 Vale Russell Mathews, AO CBE

Scott Henderson

May-0167 On the social history of accounting: The Bank Auditby Bruce Marshall
The transfer of accounting technology: a study of the Commonwealth of Australia government factories, 191068
1916
69 An historical framework for the Federal taxation of dividend and interest payments in the US

Brian P. West

May-01

1Peter Foreman

May-01

1

Robert J. Walsh

May-01

1

70 The birth of a modern public sector accounting system in France and Britain and the influence of Count Mollien

Marc Nikitin

May-01

1

71 The first professors of accounting in Australia

Garry D. Carnegie,Brian G. Williams May-01

1

72 Accounting history and accounting progress
In praise of the other William Armstrong: a nineteenth century British engineer and early management
73
consultant
74 Cost accounting in eighteenth century Spain: the Royal Textile Factory of Ezcaray

Christopher J. Napier

Nov-01

2

Marianne V. Pitts
Nov-01
Maria Begoña PrietoNov-01
Moreno,Carlos Larrinaga-González
John Black
Nov-01

2

75 A more vigorous prosecution of public works: the reforms of the Indian Public Works Department

2

2

76 A former management accountant reflects on his journey through the world of cost management
The military origins of the French management accounting model: a return to the mechanisms of accounting
77
change78 Leslie Arthur Schumer: Australian cost accounting crusader and historianH. Thomas Johnson

May-02

1

Yannick LemarchandMay-02

1

Ray H. Anderson

May-02

1

79 Accounting for the estates of deceased travellers: an example of early Spanish double entry bookkeeping

Rafael Donoso Anes

May-02

1

80 The interface of race and accounting: a comment and an extension

Geoff Burrows
Richard K. Fleischman,Thomas N.
Tyson

81 The interface of race and accounting: a reply to Burrows

32

May-02

1

May-02

1

Appendix; AHJ ・AH文献目録

84 A counter-example in the development of Great Lakes shipping: the case of Kingston Shipping Company Limited

Michelle Emery,Jill Hooks,Ross
StewartSam McKinstry,Kirsten Wallace,A.
Iain Fleming
Cheryl S. McWatters

Nov-02

285 Accrual accounting in the public sector: the case of the New South Wales government

Mark Christensen

Nov-02

2

86 Henry Rand Hatfield (1866-1945): the triumphs and travails of an academic accounting pioneer

Robert H. Parker

Nov-02

2

87 History from accounting's margins: international research on race and gender

May-031

May-031

May-03

1

90 The accounting system of the Venerable Society of the Living and the Dead of Parma in medieval times

Theresa HammondCharles W. Wootton,Carel M.
Wolk,Carol Normand
Concha Alvarez-Dardet,Mariló
CapeloAlberto Bisaschi

91 Louis Goldberg and A Journey into Accounting Thought

Geoff H. Burrows

82 Born at the wrong time? An oral history of women professional accountants in New Zealand
83 Making a cast-iron case: accountants and the Carron lawsuits of the 1850s and 1860s

88 An historical perspective on mergers and acquisitions by major US accounting firms
89 Contractual relationships and accounting change: the case of Aguera Wholesalers, 1770-1835

Nov-022

Nov-02

2

May-031

May-03

1
2

92 The Louis Goldberg Collection at Deakin University: exploring a rich foundation for historical research

Bradley N. Potter

Nov-0393 Black Swan records, 1921 to 1924: from a swanky swan to a dead duckNov-032

Nov-03

2

95 Uniform accounting periods: an historical review and critique

Ivo de Loo,David Davis
Dale L. Flesher,William D.
Samson,Gary J. Previts
Robert LutherNov-03

2

96 Substance but not form: capital taxation and public finance in New Zealand, 1840-1859

Keith C. Hooper.Kate Kearins

Nov-03

2

97 Confronting moral issues from accounting's dark side

Richard K. Fleischman

Feb-04

1

98 Victorian parsimony and the early champions of modern public sector audit

Warwick Funnell
Robert J. Fleming,Samuel P.
Graci,Joel E. Thompson
Robert Bloom,John Solotko

Feb-041

Feb-04

1

94 Accounting, economic development and financial reporting: the case of three pre-Civil War US railroads

99 An examination of early US twentieth century first-year accounting textbooks
100 Barter accounting in the US during the late eighteenth and early nineteenth centuries
The Bookkeepers' Beneficial Association of Philadelphia: an early signal in the United States for a professional
101
organisa ton
102 Monetising human life: slave valuations on US and British West Indian plantations"Clowns of no account"? Reflections on the involvement of four Irishmen in the commercial life of the Colony of
New South Wales, 1788-1818
104 Financing New Zealand 1860-1880: Maori land and the wealth tax effect103

105 "An ignorant set of men". An episode in the clash of the legal and accounting professions over jurisdiction
Book review: The Institute of Accounts: Nineteenth century origins of accounting professionalism in the United
106
States107 Accounting history research and its diffusion in an international context

Feb-04

1

George C. Romeo,Bruce A. Leauby Jul-04

2

Richard K. Fleischman,David
Oldroyd,Thomas N. Tyson
Russell Craig,Ciarán Ó HÓ
gartaigh,Margaret Ó HÓgartaigh
Keith Hooper,Kate Kearins

Jul-042

Jul-042

Jul-042

Phillip Mcclelland,Patricia Stanton

Jul-042

Brian P. West

Jul-04

2

Salvador Carmona

Nov-043

Nov-043

Nov-04

3

110 Re-examining the determinants of barter accounting in isolated communities in colonial societies

Wei Lu,Max Aiken
Lúcia Lima Rodrigues,Delfina
Gomes,Russell Craig
Garry D. Carnegie

Nov-04

3

111 A personal account book of Joseph E. Bell: a record of survival in nineteenth century rural America

Gloria Vollmers,Thomas Tyson

Nov-04

3

112 Book review: Towards the Great "Desideratum": the unification of the accounting bodies in England 1870-1880

Warwick Funnell

Nov-04

3

113 Naming and branding: accountants and accountancy bodies in the British Empire and Commonwealth, 1853-2003

Robert H. Parker

Mar-05

1

108 Origins and evolution of Chinese writing systems and preliminary counting relationships
109 The Portuguese School of Commerce, 1759-1844: a reflection of the "Enlightenment"

114 Archival research and the lost worlds of accounting
Aida Sy,Tony Tinker
The interface of disciplinary practices and accounting: the case of the Royal Tobacco Factory of Seville, 1761Domi Romero Fúnez
115
1790
Theorising professionalisation: a model for organising and understanding histories of the professionalising activities
116
W. P. Birkett,Elaine Evansof occupational associations of accountants
117 Book Review: Unaccountable: how the accounting profession forfeited a public trust
Garry D. Carnegie
Information, institutions and agency: the crisis of railroad finance in the 189os and the evolution of corporate
118
Nandini Chandar,Paul J. Miranti
oversight capabilities
A revisitation of the "audit expectations gap": judicial and practitioner views on the role of the auditor in late119
Eu-Jin Teo,Phillip E. Cobbin
Victorian England
Cheryl S. McWatters,Peter
120 Reaction to World War I constraints to normal trade: the meat-packing industry in Canada and Australia
Foreman
121 The story of Bernard F. Shields: the first professor of accountancy in the UK
Peter Clarke

Mar-051

Mar-051

Mar-051

Mar-05

1

Jul-052

Jul-052

Jul-052

Jul-05

2

122 Using William the Conqueror's accounting record to assess manorial efficiency

John McDonald

Jul-05

2

123 The search for "true north" in corporate financial reporting

Tom LeeJul-05

2

124 Audit failure, litigation, and insurance in early twentieth century Britain

Roy A. Chandler,Nadine Fry
Jan R. Heier,Michael T. Dugan,David L. Sayers
Indra Abeysekera
Timothy J. Fogarty,Mark W.
Dirsmith
Geoff Burrows

Nov-053

Nov-05

3

125 A century of debate for internal controls and their assessment: a study of reactive evolution
126 Accounting: in crisis or ascendancy?
127 Saving Chrysler: the use and non-use of accounting information by the US Congress
128 Book Review: Corporate collapse: accounting, regulatory and ethical failure

129 Book Review: Inside Arthur Andersen: shifting values, unexpected consequences
Garry D. Carnegie
The professional journal as a signal of movement to occupational ascendancy and as legitimation of a professional
130
Thomas A. Lee
project: the early history of The Accountant's Magazine 1897–1951
Angelo Riccaboni,Elena
131 Accounting and power: evidence from the fourteenth century
Giovannoni,Andrea Giorgi,Stefano
Moscadelli
132 Using William the Conqueror's accounting record to assess manorial efficiency: a critical appraisal
Keith Hooper
133 Analysing historical data: a justification of the use of quantitative methods

John McDonald

134 Depreciation theory in the 1960s

F. K. Wright

135 Book Review: Critical and historical studies in accounting

Phillip E. Cobbin
Salvador Carmona,Mahmoud
136 Accounting and religion: a historical perspective
EzzamelConcha Álvarez-Dardet Espejo,Jes
137 Accounting at the boundaries of the sacred: the regulation of the Spanish brotherhoods in the eighteenth century ús D. López Manjón,Juan Baños Sánchez-Matamoros
138 Towards a genealogy of wealth through an analysis of biblical discourses
C. Richard Baker

Nov-053

Nov-053

Nov-053

Nov-053

Feb-061

Feb-061

Feb-061

Feb-061

Feb-061

Feb-061

May-062

May-062

May-062

May-06

2

139 A Biblical statement of accountability

Benzion Barlev

140 Hallowed treasures: sacred, secular and the Wesleyan Methodists in New Zealand, 1819–1840
The accounting records of the Monastery of Silos throughout the eighteenth century: the accumulation and141
management of its patrimony in the light of its accounts books

Carolyn Cordery
May-06Begoña Prieto,Lorenzo Maté,Jorge
May-06
Tua

33

2
2

Appendix; AHJ ・AH文献目録

142 Creating a supranational institution: the role of the individual and the mood of the times
Professional closure by proxy: the impact of changing educational requirements on class mobility for a cohort of143
Big 8 partners
Bookkeeping in the sixteenth-century building yard of the Castello of Crotone: an accountancy and architectural
144
analysis

Claude Bocqueraz,Peter Walton

Aug-06

3

Rachel F. BaskervilleAug-06

3

Riccardo Mussari,Bruno Mussari

Aug-063

Aug-06

3

146 People and periods untouched by accounting history: an ancient Yoruba practice

Alan J. Robb,Yvonne P.
Shanahan,Beverley R. Lord
Marcia Annisette

147 The first 10 years of Accounting History as an international refereed journal: 1996–2005

Brian Williams,Graeme Wines

145 Ernest Adams Ltd: the demise of a family business

148 Cross-border competition and the professionalization of accounting: the case of Sri Lanka
Using accounting records to enhance an understanding of a seventeenth-century Italian feudal community: the149case of the Commune of Penne (1664–90)
150 Charity financial reporting regulation: a comparative study of the UK and New Zealand
Minsky’s financial instability hypothesis, information asymmetry and accounting information: the UK financial
151
crises of 1866 and 1987
152 State intervention in commercial education: the case of the Portuguese School of Commerce, 1759
From social policy to economic policy: taxation incentives for retirement income savings in New Zealand (19102005)
154 Book Review: Accounting for war: financial control of the British Army 1846-1899
Professional “brand”, personal identity and resistance to change in the Canadian accounting profession: a155
comparative history of two accounting association merger negotiations
Advising on the Act: the UK Companies Act Consultative Committee and Accountancy Advisory Committee 1948
156
—72
157 The development of actuarial-based pension accounting at the Bell System, 1913—40
Book review: Asbestos House: the secret history of James Hardie Industries: Gideon Haigh Scribe Publications,
158
Melbourne, 2006
159 Editorial: International Perspectives on Race and Gender in Accounting's Past: An Introduction

153

160 Recounting a difficult past: a South African accounting firm's “experiences in transformation”
161 The culpability of accounting in perpetuating the Holocaust
162 “The nesting instinct”: women and investment risk in a historical context
163

The “hidden” history of accounting in Japan: a historical examination of the relationship between Japanesewomen and accounting

164 Stitching it up: accounting and financial control at J & P Coats Ltd, c1890—1960

166 The Elting and Hasbrouck store accounts: a window into eighteenth-century commerce

The “Proper Trust of Liberty”: economical reform, the English constitution and the protections of accounting
during the American War of Independence“Controlling” as an academic discipline: the development of management accounting and management control
169
research in German-speaking countries between 1970 and 2003
170 Implementation of supra-national policies: lessons from the Nordic countries' experiences of European directives

168

171 The struggle to develop accounting practices in the Australian Girl Guides, 1945—9: a microhistorical approach
Book review: Financial reporting in the UK: a history of the financial accounting standards committee 1969—1990
172
Brian Rutherford Routledge, Oxford, ISBN 978—0-415—39421—5
173 Mary Addison Hamilton, Australia's first lady of numbers
174 The origins of auditor liability to third parties under United States common law
175 Pacioli and humanism: pitching the text in Summa Arithmetica
176 The biblical jubilee: old wineskin for a new wine?
Book review: Promise fulfilled: the history of the accounting discipline at the University of Melbourne, 1925-2004:
177
Geoff Burrows Melbourne: Melbourne University Publishing, 2006, xv and 280 pp
Book review: More than a numbers game: a brief history of accounting: Thomas A. King John Wiley & Sons,
178
Hoboken, NJ, 2006, xiii and 242 pp
179 Strategies in the development of accounting history as an academic discipline“Working rules for financial statements” and pre-Second World War financial reporting of Japanese industrial
180
firms: the case of chemical firms
The curious case of the Occidental and Regal: the evolution of solvency and disclosure standards in the181
Australian life insurance industry
Elucidating needs, lifestyles, and community: researching a late eighteenth-century account book from Lexington,
182
Virginia
183 An analysis of accounting history research in Portugal: 1990—2004
Book review: Gatekeepers: the Professions and Corporate Governance: John C. Coffee Jr. Oxford University
184
Press, Oxford, 2006
Book review: Financial Reporting and Global Capital Markets: a History of the International Accounting Standards
185
Committee, 1973—2000: Kees Camfferman and Stephen Zeff. Oxford University Press, Oxford, 2007
Book review: Indecent Disclosure: Gilding the Corporate Lily: F. Clarke and G. Dean. Cambridge University Press,
186
Cambridge, 2007
187 Disseminating professionalism: the influence of Selden Hopkins on the USA accounting profession

4

P. W. Senarath Yapa

Nov-06

4

Nov-06

4

Carolyn J. Cordery,Rachel F.
BaskervilleFeb-07

1

Paul Barnes

Feb-071

Feb-07

1

Lúcia Lima Rodrigues,Russell
Craig,Delfina Gomes
Lisa Marriott,Carolyn Fowler

Feb-071

Feb-071

May-07

2

Christopher Noke

May-07

2

Nandini Chandar,Paul J. Miranti, Jr

May-072

Laurie Webb

May-07

2

Marcia Annisette
Theresa Hammond,Patricia J.
Arnold,Bruce M. Clayton
Ellen J. Lippman,Paula A. Wilson
Janette Rutterford,Josephine
MaltbyAug-073

Aug-07

3

Thomas N. Tyson
Alan J. Richardson,D.G. Brian
Jones

Naoko Komori

Joan Hollister,Sally M. Schultz
Garry D. Carnegie,Lúcia Lima
Rodrigues

167 Exploring the dimensions of the international accounting history community4

Nov-06

Massimo Sargiacomo

Kirsten W. Kininmonth,Sam
McKinstry
Fernando Gutierrez,Domi Romero

165 The 1770s, a lively decade for quality control: the case of the Royal Tobacco Factory of SevilleNov-06

Warwick Funnell

Aug-073

Aug-073

Aug-073

Nov-07

4

Nov-07

4

Nov-07

4

Nov-074

Feb-081

Utz Schäffer,Christoph Binder

Feb-08

1

Sally Aisbitt

Feb-081

Anne Abraham

Feb-081

Terry Heazlewood

Feb-081

Kathie Cooper

May-082

C. Richard Baker,Deborah Prentice May-08
Patricia McCarthy,Alan
May-08
Sangster,Greg Stoner
Lee Moerman
May-082
2

Brian West2

May-082

Christopher Napier

May-08

2

Alan J. Richardson
Masayoshi Noguchi,Michiyasu
Nakajima

Aug-083

Aug-08

3

Monica KeneleyAug-083

Robert Bloom,John Solotko

Aug-083

Ana Rita Silva de Serra Faria

Aug-083

Josephine Maltby

Aug-08

3Peter Walton

Aug-083

Brendan O'Connell

Aug-083

George Romeo,John T. Rigsby

Nov-08

4

188 Accounting and the annual general meeting: the case of the Edinburgh University Tea Club, 1920—45

Ingrid Jeacle

Nov-08

4

189 The interplay of conceptions of accounting and schools of thought in accounting history“Comparisons are odorous” (Shakespeare): financial performance and management competence at four Scottish
190
colliery companies, 1900—46

Delfina Gomes

Nov-08

4Marianne Pitts,Judith Wale

Nov-084191 Juggling the books: the use of accounting information in circus in Australia
192 The Second World War and Soviet accounting
Turnover decisions of women accountants: using personal histories to understand the relative influence of193
domestic obligations
194 Accounting, gender and history: the life of Minna Canth
Accounting in ancient Sri Lanka: some evidence of the accounting and auditing practices of Buddhist monasteries
195
during 815—1017 AD
196 Defining Islamic accounting: current issues, past roots

34

Lorne Cummings,Mark Valentine St
February/May 2009
Leon
Arsen Djatej,Robert Sarikas
February/May 2009

1
1

Margaret G. Lightbody

February/May 20091

Aila Virtanen

February/May 2009

1

Gregory A. Liyanarachchi

February/May 2009

1

Christopher NapierFebruary/May 20091

Appendix; AHJ ・AH文献目録

197 The Livret system: the interface of accounting and indentured labor in British Guiana

Thomas N. Tyson,Shanta S.K. Davie February/May 20091

198 “In the interests of the children”: accounting in the control of Aboriginal family endowment payments

Susan Greer

1

199 Controlling government expenditure by external review: The 1921—2 “Geddes Axe”
The end of the disinterested profession: The American Institute of Certified Public Accountants and the union
200
corruption scandals, 1957—62
201 Accounting for the “good administration of justice”: The Farnese State of Abruzzo in the sixteenth century

Geoff Burrows,Phillip Cobbin

Aug-092

Michael E. Doron

Aug-092

Massimo Sargiacomo
Janette Rutterford,Josephine
Maltby,David R. Green,Alastair
Owens
Jayne Elizabeth Bisman

Aug-092

Aug-092

Aug-092

Aug-092

Aug-092

202 Researching shareholding and investment in England and Wales: Approaches, sources and methods

203 The census as accounting artefact: A research note with illustrations from the early Australian colonial period
Book review: Profitability, accounting theory and methodology: The selected essays of Geoffrey Whittington:
204
David Gilchrist
Geoffrey Whittington Routledge, Abingdon, 2007, x + 464pp. ISBN: 978—0—415—37644-0
Book review: The development of the American public accountancy profession T.A. Lee Routledge, Oxford, 2006,
205
Roy Chandler
192 pp. ISBN: 978—0—415—40394—8
Book review: Wisdom from the podium: A history of the CPA Australia — University of Melbourne annual research
206
Jayne Bisman
lecture Geoff Burrows Melbourne University Publishing, 2008, 269 pp. ISBN: 978—0—522—85592—0
207 Accounting History Special Interest Group
Warwick Funnell
Margit F. Schoenfeld,Hanns Martin
208 Academy of Accounting Historians
W. Schoenfeld
209 A general overview of perspectives and reflections on accounting’s past in Europe
Elena Giovannoni,Angelo Riccaboni

February/May 2009

Aug-092

Aug-092

Aug-092

Nov-093

210 Revealing financial accounting in Finland under five historical themes

Aila Virtanen

Nov-093211 Legitimacy, expertise and closure in the Romanian accountant’s professional project, 1900—16

Dragoş Zelinschi
Lúcia Lima Rodrigues,Alvaro
Ricardino,Sofie Tortelboom
Aversari Martins
Natalia Victorovna Platonova
Valerio Antonelli,Trevor
Boyns,Fabrizio Cerbioni
Elena Giovannoni

Nov-093

Nov-093

212“Corporate governance regulations”: A new term for an ancient concern? The case of Grão Pará and Maranhão
General Trading Company in Portugal (1754)

213 Peter the Great’s government reforms and accounting practice in Russia
214 The development of cost accounting in Italy, c.1800 to c.1940
215 Report: The first Accounting History International Emerging Scholars’ ColloquiumBook review: Two hundred years of accounting research: An international survey of personalities and publications
216 (from the beginning of the nineteenth century to the beginning of the twenty-first century): Richard Mattessich
Routledge (Routledge New Works in Accounting History), London, 2007, xx + 609pp. ISBN: 978—0—415—77256—7
Consolidating the public accountancy profession: The case of the proposed Institute of Chartered Accountants of
217
Great Britain, 1988—9
218 Gross or net? The role of taxation in the history of equity valuation
The demise of the mutual life insurer: An analysis of the impact of regulatory change on the performance of
219
Australian life insurers in the 1990s
Use of financial statements to legitimize a new non-profit organization during the US Civil War: The case of the220
Northwestern Sanitary Commission
221 Library resources for studying accounting history: A research note

Nov-093

Nov-093

Nov-093

Michael Gaffikin

Nov-093

Thomas A. Lee

Feb-10

1

Janette Rutterford

Feb-10

1

Monica J. KeneleyFeb-101

Carol J. Normand,Charles W.
Feb-10WoottonDale L. Flesher,Rick Elam,Tonya K.
Feb-10
Flesher11Book review: Corporate ownership and control: British business transformed: Brian R. Cheffins Oxford University
Graeme Wines
Press, Oxford, 2008, 448 pp. ISBN: 978—0—199—23697—8
223 15th Management and Accounting History Conference: Université Paris-Dauphine 25—26 March 2010
22nd Cardiff Business School ACCOUNTING & BUSINESS HISTORY RESEARCH UNIT ANNUAL CONFERENCE at
224
Cardiff University, 6—7 September 2010: ANNOUNCEMENT OF CONFERENCE AND CALL FOR PAPERS
Accounting and the State: Special issue based on papers from the sixth Accounting History International
225
Conference Wellington, New Zealand, 18—20 August 2010
226 Accounting and the Military
Warwick Funnell,Michele Chwastiak

Feb-101

Feb-101

Feb-101

May-102

227 The British navy’s 1888 budgetary reforms

Phillip E. Cobbin,Geoff H. Burrows

May-102

228 So many controls; so little control: The case of Isaac Henderson, Navy Agent at New York, 1861-4

Alan P. Mayer-Sommer

May-102

229 Accounting for the ravages of war: Corporate reporting at a troubled American railroad during the Civil War

Jan Richard HeierMay-102

222

Feb-101

230 Cost-benefit analysis in correspondence related to building the Rideau Canal

Merridee L. Bujaki

May-102

231 Colonel William Henry Sykes: His contribution to statistical accounting

Philip A. Talbot

May-102

232 The impact of globalization on professional accounting firms: Evidence from New Zealand

Rachel F. Baskerville,David Hay

Aug-103

233 Accounting by women: Fear, favour and the path to professional recognition for Australian women accountants
Kathie Cooper
Financing, accounting and accountability in colonial New Zealand: The case of the Nelson School Society (1842Carolyn Fowler
234
52)
235 Slavery and emancipation in rural New York: Evidence from nineteenth-century accounting records
Joan Hollister,Sally M. SchultzBook review: The Routledge Companion to Accounting History: J.R. Edwards and S.P. Walker Routledge, Abingdon,
236
Carolyn Fowler
2008, 640 pp. ISBN: 978—0-415—41094—6
Book review: Women and their money 1700-1950: Essays on women and finance: A. Laurence, J. Maltby and J.
237
Margaret Lightbody
Rutterford, eds. Series: Routledge International Studies in Business History, ISBN: 978—0—415—41976—5
Book review: Estates, enterprise and investment at the dawn of the Industrial Revolution: Estate management and
238 accounting in the north-east of England, c.1700—1780: David Oldroyd Ashgate (Ashgate Modern Economic andDavid GilchristSocial History Series), Aldershot, 2007, xi + 217 pp. ISBN: 978—0—7546—3455—3
Call for Papers: XVITH Conference of Accounting and Management History XVIe Journees D’Histoire de la239
Comptabilite et du ManagementAug-103

240 Observations on the changing language of accounting

Aug-103

Aug-103

Aug-103

Aug-103

Aug-103

Aug-103

Nov-104

Nov-104

242 Trader sailor spy: The case of John Pringle and the transfer of accounting technology to the Cape of Good Hope

Lisa Evans
Enrico Bracci,Laura Maran,Emidia
Vagnoni
Grant Samkin

Nov-104243 Women students and staff in accountancy: The Canterbury tales

Beverley Lord,Alan Robb

Nov-104244 Book review: Peter E. Austin, Baring Brothers and the Birth of Modern FinanceOperating regimes of the government: Accounting and accountability changes in the Sultan Süleyman Waqf of the245
Ottoman Empire (The 1826 Experience)
246 Assessing female wealth in nineteenth century Milan, Italy
Physiognomy of a Corte organization: How power shaped management and accounting at the Estense Corte in
247
Ferrara, Italy, from 1385 to 1471
248 Agency reversal and the steward’s lot when discharge exceeds charge: English archival evidence, 1739-1890

Paul J. Miranti

Nov-104

Hilmi Erdoğan Yayla

Feb-11

1

Stefania Licini

Feb-11

1Laura Maran,Emidia Vagnoni

Feb-11

1

Mae Baker,Caroline EadsforthFeb-11
Lúcia Lima Rodrigues,Paulo
Schmidt,José Luis dos
Feb-11
Santos,Pedro Cezar Dutra Fonseca

1

241 Saint Anna’s Hospital in Ferrara, Italy: Accounting and organizational change during the Devolution

249

A research note on accounting in Brazil in the context of political, economic and social transformations, 18601964

Elaine Evans and Roger Juchau Colleges of advanced education in Australia — a lasting legacy: A history of
250 accounting education in Australian colleges of advanced education. Lightning Source Inc, 2009, ISBN: 978—3—639 Robert W. Gibson—14548—935

Feb-111

1

Appendix; AHJ ・AH文献目録
Stephen Zeff (ed.), Principles before standards: The ICAEW’s “N Series” of recommendations on accounting
principles 1942—1969, ICAEW September 2009, ISBN: 978—1—84152—820—5
252 Indigenous peoples in the accounting literature: Time for a plot change and some Canadian suggestions
Cite and seek: Exploring accounting history through citation analysis of the specialist accounting history journals,
253
1996 to 2008
254 Accounting at the London School of Economics: Opportunity lost?
251

Terry Heazlewood

Feb-11

Nola Buhr

May-11

1
2

Jayne Elizabeth Bisman

May-11

2
2

Christopher J. NapierMay-11

255 A genealogical history of positivist and critical accounting research

C. Richard Baker

May-11

2

256 Accounting History Special Interest Group: 2010 Manuscript Award

Lisa Evans
Delfina Gomes,Massimo
Sargiacomo
Michael Gaffikin
Massimo Sargiacomo,Delfina
GomesDavid Alexander,Stefania Servalli

May-11

2

May-11

2257 Call for Papers: Accounting and accountability in local government
258 What is (accounting) history?
259 Accounting and accountability in local government: Contributions from accounting history research
260 Economia Aziendale and financial valuations in Italy: Some contradictions and insights
261 The perseverance of Pacioli’s goods inventory accounting system

Book review: C Poullaos and S Sian (eds) Accountancy and empire: The British legacy of professionalorganization, Routledge: London, 2010, 263 + xiv pp.: 9780415457712 (hbk)Book review: Songho Ha The Rise and Fall of the American System: Nationalism and the Development of the
264 American Economy, 1790—1837, Pickering and Chatto (Publishers) Ltd: London, 2009, 184 pp.: ISBN: 978-185196-999-9
265 Call for Papers: Accounting and accountability in local government
263

266 Does academic management accounting lag practice? A cliometric study
267 Does accounting history matter?
268 Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture
269 Minsky’s financial instability hypothesis, accounting information and the 2007–9 financial crisis in the UK and US
270 Accountability, asbestos and indigenous rights: The case of Baryulgil
271 Summa DB: A research note about an Italian accounting history database
272 The sixth Accounting History International Conference: 18–20 August, 2010, Wellington, New Zealand
Change agents, not storytellers! Report on the second Accounting History International Emerging Scholars’
273
Colloquium (2AHIESC)
274 Book review: Gerhard G. Mueller: Father of International Accounting Education3

Aug-11

3

Aug-11

3

Aug-11

3

Aug-11

3

Thomas A. Lee

Aug-11

3

Edward J. Perkins

Aug-11

3

Aug-11

3

Nov-11

4

Nov-11

4

Greg Stoner
Juan Baños SánchezMatamoros,Fernando Gutiérrez
Hidalgo262 Publishing patterns of accounting history research in generalist journals: Lessons from the pastAug-11

Delfina Gomes,Massimo
Sargiacomo
Laura D. MacDonald,Alan J.
Richardson
Delfina Gomes,Garry D.
Carnegie,Christopher J. Napier,Lee
D. Parker,Brian West
Corinne Cortese
Paul Barnes
Lee C. Moerman,Sandra L. van der
LaanValerio Antonelli,Raffaele D
Alessio-

Nov-11

4

Nov-11

4

Nov-11

4

Nov-11

4

Nov-11

4

Utz Schäffer

Nov-11

4

Elaine Evans

Nov-11

4275 Book review: Creative accounting, fraud and international accounting scandals

Josephine Maltby

Nov-11

4

276 Surveying the landscape: The first 15 years of Accounting History as an international journal

Jayne Elizabeth Bisman
Nandini Chandar,Deirdre
Collier,Paul Miranti
Abdel K. Halabi,Lionel
Frost,Margaret Lightbody
Gary Giroux

Feb-12

1

Feb-12

1

Feb-12

1

Feb-12

1277 Graph standardization and management accounting at AT&T during the 1920s
Football history off the field: Utilising archived accounting reports to challenge “myths” about the history of anAustralian football club
279 Financing the American Civil War: Developing new tax sources

278

280 Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891
Book review: Accounting education and the profession in New Zealand: Profiles of the pioneering academics and281
the early university accounting departments 1900–1970
282 A contract-law perspective on legal cases in financial reporting:The Netherlands, 1880–1970

Rob Vosslamber

Feb-12

1

Carolyn Fowler

Feb-12

1

May-12

2

May-12

2

284 A genealogy of calculations at an early Queensland sugar millKees Camfferman
Catherine Ikin,LeanneJohns,Colleen Hayes
Helen Irvine

May-12

2285 Re-visiting the interface between race and accounting:Filipino workers at the Hamakua Mill Company, 1921–1939

Maria Cadiz Dyball,Jim RooneyMay-12

2286 Audit regulation and the development of the auditing profession:The case of SwedenPeter Öhman,Eva Wallerstedt

May-12

2287 Book review: Technological Innovation in Retail Finance: International Historical Perspectives

Masayoshi Noguchi

May-12

2288 Book review: Capitals of Capital: The Rise and Fall of International Financial Centres 1780–2009

Bernardo Bátiz-Lazo

May-12

2August/November 20123

August/November 2012

3

283 Field, capital and habitus: An oral history of women in accounting in Australia during World War II

289 Accounting and the state – an introduction
Philip Colquhoun,Lee D Parker
Accrual accounting by Anglo-American governments: Motivations, developments, and some tensions over the last
290
Nola Buhr
30 years
The role of government and accounting in the development of academic research commercialization: The New
291
Anil K Narayan
Zealand experience
Umesh Sharma,Stewart
292 New public management and accounting in a Fiji telecommunications company
Lawrence,Carolyn Fowler
Juan Baños SánchezAccounting for the production of coins: The enactment and implementation of the Spanish Ordinances of the293
Matamoros,Fernando Gutiérrez
Mints, 1730
HidalgoGovernmentality rationales and calculative devices: The rejection of a seventeenth-century territorial barter
Alessandro Lai,Giulia
294
proposed by the King of Spain
Leoni,Riccardo Stacchezzini
Massimo Sargiacomo,Stefania
295 Accounting for killing: Accountability for death
Servalli,Garry D Carnegie
296 Accounting for a nation’s beginnings: Challenges arising from the formation of the Dominion of Canada
Ron Baker,Morina D Rennie
Can cost and financial accounting be fully re-integrated? The role of the French state in the separation of297
Yves Levant,Marc Nikitin
accounting systems and the failed attempt of the système croisé to re-integrate them
298 Funding social services: An historical analysis of responsibility for citizens’ welfare in New Zealand
Carolyn J Cordery
299 Narrating history: New Zealand’s “Black Budget” of 1958
Book review: Double Entry: How the Merchants of Venice Shaped the Modern World and How their Invention
300
could Make or Break the Planet
301 Islamic banking in Pakistan: A history of emergent accountability and regulation
302 An institutional perspective on the development of Canada’s first public accounts
Contemporary evolutions in costing methods: Understanding these trends through the use of equivalence303
methods in France

August/November 20123

August/November 20123

August/November 20123

August/November 20123

August/November 20123

August/November 20123

August/November 20123

August/November 2012

3

Rob Vosslamber

August/November 2012

3

Alan Sangster

August/November 20123

Hussain G Rammal,Lee D Parker

Feb-13

1

Ron Baker,Morina D Rennie

Feb-13

1

Yves Levant,Henri Zimnovitch

Feb-131

Feb-13

1

305 Paper trails: The development of management accounting at Alex. Cowan & Sons Ltd, Penicuik, 1779–1965

Bernardo Bátiz-Lazo,Masayoshi
NoguchiYing Yong Ding,Sam McKinstry

Feb-13

1306 Book review: Johan A Lybeck A Global History of the Financial Crash of 2007–10

Paul Barnes

Feb-13

1

307 Book review: Stephen A Zeff (ed.) Insights from Accounting History: Selected Writings of Stephen Zeff

Paul Miranti

Feb-13

1

304 Auditors and the supervision of retail finance: Evidence from two small-sized building societies, 1976–1978

36

Appendix; AHJ ・AH文献目録

308 Book review: John Tiley (ed.) Studies in the History of Tax Law, Volume 5

Rob Vosslamber

Feb-13

1

309 Reflections on the origins of modern accounting
Reluctant ally: The development of statutory regulation of the accountancy profession in South Africa, 1904–
310
1951
311 “A few good men”: Public sector audit in the Swan River Colony, 1828–1835

Thomas A Lee

May-132

Grietjie Verhoef

May-132

Michelle Bunn,David J Gilchrist

May-13

2

312 Administrative and accounting practices in the Byzantine Empire

C Richard Baker

May-13

2

313 Accounting for eternal glory: Financial statements on temple stelae in nineteenth-century South China
The American Institute of Accountants and the professionalization of auditing: The campaign to end temporary
314
audit staff and promote the natural business year, 1923–1960
315 Book review: French Accounting History: New Contributions

Tobias E Wissler

May-13

2

Michael E DoronMay-132

Jean-Guy Degos

May-13

2

Kirsten W KininmonthMay-13

2316 Book review: A History of Management ThoughtBook review: The Periplus of The Erythraean Sea: Travel and Trade in the Indian Ocean by a Merchant of the317
First Century
318 Accounting in Cyprus during the last four decades of British Rule: Post-World War I to independence (1918–1960)
The evolution of bookkeeping methods in China: A Darwinist analysis of developments during the twentieth319
century
320 The slave-trading accounts of Manoel Batista Peres, 1613–1619: Double-entry bookkeeping in cloth money

Gregory Liyanarachchi

May-13

2

Peter Clarke,Andrekos Varnava

Aug-133

Xu-dong Ji,Wei Lu

Aug-133Aug-133Aug-13

3

322 Accounting valuation in nineteenth-century French bankruptcies

Linda A Newson
Sebastian Hoffmann,Dominic
DetzenPierre Labardin

Aug-13

3

323 Accounting and power in religious institutions: Verona’s Santa Maria della Scala monastery in the Middle Ages

Chiara Leardini,Gina Rossi

Aug-13

3324 Book review: Accounting and Order

Oktay Güvemli

Aug-13

3

325 Book review: Major Contributors to the British Accountancy Profession: A Biographical Sourcebook

Thomas A Lee

Aug-13

3326 Book review: Critical Histories of Accounting: Sinister Inscriptions in the Modern Era

Nick DavisAug-13

3327 After the quake: The complex dance of local government, national government and accounting

Frances Miley,Andrew Read

Nov-13

4328 Political and organizational legitimacy of public sector auditing in New Zealand local government

Philip Colquhoun
Juan Baños SánchezMatamoros,Jesús D López-Manjón,Francisco CarrascoFenech,Warwick Funnell
Annette Pridgen,Dale L Flesher
Kiyoshi Yamamoto,Masayoshi
Noguchi
Trevor Hopper

Nov-13

4

Nov-13

4

Nov-13

4

Nov-13

4

321 The regulation of asset valuation in Germany

329 Symbolic capital, accounting and caciques in local political life: The charity of Mr Rafael Tenorio (1909–20)
330 Improving accounting and accountability in local governments: The case of the Tennessee Taxpayers Association
Different scenarios for accounting reform in non-Anglophone contexts: The case of Japanese local governments
331
since the 1990s
332 Book review: A History of Management Accounting: The British Experience
333 Book review: Private Equity: History, Governance and Operations
Book review: The Transformation of England: Essays in the Economic and Social History of England in the334
Eighteenth Century
335 Book review: Mints and Money in Medieval England
336 Assimilation and Americanisation in the Progressive Era: Price, Waterhouse & Company in the US, 1890–1914
337 Voices within the winds of change: The demise of KMG Kendons
338 Organizational evolution at Lybrand, Ross Bros. and Montgomery in the twentieth century
From “colonial reciprocity” to international supremacy: Scottish chartered accountancy and its “discourse of339
superiority” in context, 1854 to the present
340 A comparative analysis of the development of the auditing profession in the United Kingdom and France
341 The emergent Institute of Chartered Accountants of India: An upper-caste profession
An old boys’ club on the threshold to becoming a professional association: The emergence and development of342
the association of German controllers from 1975 to 1989
343 The first 32 importers of an English professional accountancy qualification: Opportunities, incentives, impact
Globalisation of knowledge but not opportunity: Closure strategies in the making of the South African accounting
344
market, 1890s to 1958
345 The evolution of financial accounting in Portugal since the 1960s: A new institutional economics perspective
346 A study of the emergence of the Kuwaiti Association of Accountants and Auditors
Book review: A Global History of Accounting, Financial Reporting and Public Policy: Eurasia, the Middle East and347
Africa348 Book review: Financial Accounting and Equity Markets: The Selected Essays of Philip Brown

Nov-13

4David Gilchrist

Nov-13

4

Jayne Bisman

Nov-13

4

Juan Baños

Nov-13

4

Thomas A Lee
Rachel F Baskerville,Binh
Bui,Carolyn J Fowler
Nandini Chandar,Deirdre
Collier,Paul Miranti

February-May 2014

1

February-May 2014

1

February-May 2014

1

Sam McKinstry

February-May 2014

1

C Richard Baker

February-May 2014

1

Jasvinder Sidhu,Brian West
Utz Schäffer,Alexander
Schmidt,Erik Strauss
Robert H Parker

February-May 2014

1

February-May 2014

1

February-May 2014

1

Grietjie Verhoef
Ana Alexandra Caria,Lúcia Lima
Rodrigues
Noura A Altaher,Maria Cadiz
Dyball,Elaine Evans
Josephine Maltby
Geoffrey Whittington

February-May 2014

1

February-May 2014

1

February-May 2014

1

February-May 2014

1

February-May 20141

349 The role of the state in corporate governance

C Richard Baker,Bertrand P Quéré Aug-14

2

350 Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011)

Dessalegn G Mihret,Belete J Bobe

Aug-142
2

351 The unusual tale of an auditing spiritualist
The practice of statutory auditing in France (1867–1935): The case of Pont-à-Mousson and Saint-Gobain352
companies
353 Evolution of information content from an institutional perspective: El Alcázar brewery (1928–1993)
Accounting artefacts as a means of augmenting knowledge of the past: The case of Chief Hillis Hadjo and354
Lieutenant-Colonel Edward Nicolls
355 Vale Robert William Gibson
Ideology diffusion and the role of accounting: A Gramscian approach to understanding China’s transition from356
1949 to 1957
Curbing conflicts of interest in UK building societies: Rogue building societies in the late 1950s and the Building
357
Societies Acts of 1960, 1962 and 1986
Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern
358
state
359 The 1771 and 1824 reforms of the University of Ferrara: A Foucauldian analysis of papal interests
360 The life and thought of Robert Keith Yorston: An advocate for accounting reform
361 Book Review: A Country Merchant, 1495–1520: Trading and Farming at the End of the Middle AgesBook Review: Building Chicago Economics: New Perspectives on the History of America’s Most Powerful362
Economics Program
363 Book Review: Law Enforcement and the History of Financial Market Manipulation
364 Book Review: Interpretive Autoethnography

Roy A Chandler,Louise Macniven

Aug-14

Christine Fournès Dattin

Aug-142

Alonso Moreno,Macario Cámara

Aug-14

2

Graham Francis,Grant SamkinAug-142

Garry D. Carnegie
Lina Xu,Corinne Cortese,Eagle
Zhang
Paul Barnes
Marco Gatti,Simone Poli
Salvatore Madonna,Laura Maran,
Greta Cestari
Ray H Anderson,Michael JR
Gaffikin,Geeta Singh
Alisdair Dobie

Nov-143

Nov-143

Nov-143

Nov-143

Nov-143

Nov-143

Nov-14

3

Craig Freedman

Nov-14

3

Paul Barnes

Nov-14

3

Theresa A Hammond

Nov-14

3
1

365 The Colonel Carter myth and the Securities Act: Using accounting history to establish institutional legitimacy

Michael E DoronFeb-15366 Allan Douglas Barton: A scholar who spanned theory and practice

Wendy Shelton,Kerry Jacobs

Feb-15

1367 Visualizing the Rideau Canal through early budget estimates, 1823–1824

Merridee L Bujaki

Feb-15137