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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. 29, No. 2, December
A Comparative Study of Accounting Adaptation: China and Japan during the Nineteenth Century
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Abstract: This study attempts to examine why western accounting was adopted in one Asian country, Japan, and not in another, China, when modern accounting methods were brought to the East during the mid-19th century. The explanation offered is socio-cultural....
Henry Rand Hatfield and Accounting Biography
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Abstract: The paper reasserts the importance of biographical research in accounting history by reference to Stephen Zeff's book on Henry Rand Hatfield. It illustrates that depth studies of individual actors offers compelling insights to the history of...
Privatization and Management Accounting Systems Change: The Case of the 19th Century Spanish Tobacco Monopoly
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Vangermeersch Manuscript Award Winner, 2001 Abstract: This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a privatesector...
Professional Dominance: The Relationship between Financial Accounting and Managerial Accounting, 1926-1986
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Abstract: This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between...
The Historian as Auditor: Facts, Judgements and Evidence
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Abstract: Both history and auditing are "evidence-based" practices. Accounting historians, who may be skilled in audit as well as historical research, may have special insights into how sources provide evidence to support judgments and opinions. Considerations...
The Personal Account Books of Sir Walter Scott
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Abstract: This study examines the personal account books of Sir Walter Scott, the world-renowned Scottish author, a topic not explored before by Scott scholars or accounting historians. It sets the account books in the context of Scott's accounting education...
