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. 28, No. 2, December

Accounting for Justice: Entitlement, Want and the Irish Famine of 1845-7
INTERFACES Focal text: R. Nozick, Anarchy, State and Utopia (New York: Basic Books, 1974). Abstract: The evolution of modern accounting consists essentially of a series of pragmatic responses to the needs of capital. Accounting is implicated, therefore,...
The Recognition and Valuation of Current Assets on the Balance Sheets in the United States, 1865-1940
Abstract: A. C. Littleton [1933, pp. 149-151] in Accounting Evolution to 1900 wrote that the sub-division of financial statements and the valuation of assets were two of the most important elements in the development of modern financial statements. The...
Were Islamic Records Precursors to Accounting Books Based on the Italian Method? A Comment / A Response
COMMENT Abstract: Some readers might have interpreted Zaid [2000] as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid's paper into the context of prior literature and points...