The Accounting Historians Journal

A publication of the Academy of Accounting Historians, the Accounting Historians Journal is a scholarly journal focusing on the history of accounting thought and practice.

Articles from Vol. 20, No. 1, June

1992 Accounting Hall of Fame Induction: David Solomons - Induction Citation
An exemplary model of a global professor, he has published and taught in numerous countries, and has former students everywhere. His research and writing have had a major impact on the profession in several countries. Truly one of a kind, he is an international...
1992 Accounting Hall of Fame Induction: David Solomons - Introduction
David Solomons has brought a kind of sanity to the accounting literature and to policy deliberations.While always faithful to his principles, which he expounds with admirable clarity and persuasiveness, he has consistently had regard for their operational...
1992 Accounting Hall of Fame Induction: David Solomons - Response
As those who have preceded me into the Accounting Hall of Fame in recent years will know, one's first intimation of the conferment of this high honor comes in the form of a telephone call from Tom Burns. As I have told him, I rank that call with only...
Book Reviews: Accounting History 1976-1986: An Anthology
Peter Boys and John Freear (Eds.), Accounting History 1976-1986: An Anthology (New York: Garland Publishing, Inc., 1992, 402 pp., $70).Reviewed by Sudarwan Case Western Reserve UniversityThis book is an anthology of papers from Accounting History, the...
Book Reviews: A History of British Financial Accounting
Junichi Chiba, A History of British Financial Accounting [in Japanese] (Tokyo: Chuo Keizai, 1992, 407 pp., 7,000 Yen).Reviewed by Yozo Sakaguchi Case Western Reserve UniversityWhen Japan reopened its commerce to the United States of America in 1854,...
Book Reviews: Bastion of Commerce in the City of Kings: The Consulado De Commercio De Lima
This book is a history of the Consulado de Lima, the mercantile regulatory body for Spanish South America. It follows the course of events (1593-1877) for this institution and makes references to numerous Peruvian documents and other sources. The author...
Book Reviews: Before Writing, Volume 1, from Counting to Cuneiform
Before Writing is a fascinating book on the evolution of communication in the Near East between 8000-3000 B.C. Much more than that, it is a book on accounting history itself. It argues that, writing was not, as previously thought, a sudden and spontaneous...
Book Reviews: Bill and Ruth Cooper and Their Friends
This book provides an introduction to the life of William W. (Bill) Cooper. Bill has served several disciplines as a prolific researcher, teacher and area administrator. He is a member of the Accounting Hall of Fame. This volume is a collection of speeches...
Book Reviews: Company Financial Reporting: A Historical and Comparative Study of the Dutch Regulatory Process
Although the Dutch have a keen awareness of developments in financial accounting outside their country, few non-Dutch accounting scholars know much about the evolution of Dutch Financial reporting because little concerning it has been written in English....
Book Reviews: Methodology and Method in History, a Bibliography
It is difficult to know how to review a bibliography, but presumably it must be relevant (and useful) and complete. In the Introduction, it is stated thatThe objective of this bibliography is to provide the accounting history research community with...
Book Reviews: Modern Accounting Research: History, Survey, and Guide
The book, Modern Accounting Research: History, Survey and Guide, by Richard Mattessich, contains a broad survey of academic accounting literature. Thus, it provides a valuable collection of material for those wishing to review the development of recent...
Book Reviews: Relevance Rediscovered, Volume III
The third and last volume of Relevance Rediscovered, the anthology compiled by Richard Vangermeersch for the Institute of Management Accountants (IMA), enlightens the reader with yet another sampling of the cost accounting writings of a particular decade...
Book Reviews: The History of the Financial Control Function of Local Government Accounting in the United Kingdom
The author, Rowan Jones, notes that this book is a "slightly modified version of the author's Ph.D. thesis, submitted to the University of Lancaster in 1986" [p. 3]. In the "Preface to the Original Thesis" Jones wrote:We do not know what local government...
Book Reviews: The Rise of the Corporate Commonwealth
Galambos and Pratt provide an insightful and fast-paced account of the growth and development of the American corporate economy over the past century. At a time when American business is yet again in the midst of a crisis, the book is a timely reminder...
Evolution of Concepts of Minority Interest
The Financial Accounting Standards Board (FASB) is currently evaluating consolidation accounting methods under the agenda project--Consolidations and Related Matters FASB, Highlights, 1991]. The first phase is completed and resulted in the issuance of...
Internal Control: How It Evolved in Four English-Speaking Countries
Recent discussions of internal control in accounting and management literature have concerned aspects of control that go beyond simple checking procedures. For example, Thompson [1967], Ouchi and Maguire [1975], Ouchi 1977, 1979, 1980, 1981], Boland...
The "Revolution" in Financial Reporting Theory: A Kuhnian Interpretation
The 1960s was a decade of turmoil in financial accounting theory and research. Post-1960s financial accounting research is radically different in method, theoretical content, and philosophical thrust than pre-1960s research. Wells [1976] has suggested...
The Savings and Loan Debacle: The Culmination of Three Decades of Conflicting Regulation, Deregulation, and Re-Regulation
The end of the 1980s decade was marred by the financial collapse of many savings and loan institutions. Current estimates of federal expenditures necessary to bail out the savings and loan industry from its financial debacle generally exceed $100 billion...