Accounting Historians Journal

A U.S. publication featuring articles on accounting history.

Articles from Vol. 29, No. 2, December

9th World Congress of Accounting Historians Melbourne, Australia July 30-August 3, 2002
The Ninth World Congress of Accounting Historians, held at the Rydges Hotel in Melbourne, Australia from July 30 through August 3, 2002, began with a visit to "The Louis Goldberg Collection" where conference attendees were treated to a private viewing...
Academy Members Visit Missions as Part of Annual Research Conference
On August 14, 2002, approximately twenty members of the Academy and spouses toured Missions in the San Antonio area. The tour resulted from a suggestion by Marilynn Collins and with the help of Sarah Holmes and Sandy Welch, who presented a paper on...
Academy of Accounting Historians Annual Research Conference San Antonio, Texas August 13, 2002
The Academy of Accounting Historians held their annual research conference in San Antonio, Texas on August 13, 2002 at the University of Texas--San Antonio Downtown. The conference theme was "Accounting History: Bridging Time and Distance." Bill Samson...
A Comparative Study of Accounting Adaptation: China and Japan during the Nineteenth Century
Abstract: This study attempts to examine why western accounting was adopted in one Asian country, Japan, and not in another, China, when modem accounting methods were brought to the East during the mid-l9th century. The explanation offered is socio-cultural....
Henry Rand Hatfield and Accounting Biography. (Interfaces)
Focal text: S.A. Zeff, (1999), Henry Rand Hatfield: Humanist, Scholar, and Accounting Educator (Stamford, CN: JAI Press, 1999). Abstract: The paper reasserts the importance of biographical research in accounting history by reference to Stephen Zeff's...
History in Print
Books Development of the Income Smoothing Literature, 1893-1998: a Focus on the United States, Dale Buckmaster, 2001. U.S. Individual Federal Income Taxation: Historical, Contemporary, and Prospective Policy Issues, Anthony J. Cataldo II and...
Message from the President
Now that my presidency is about to end, I am looking back at the year's events and forward to the Academy's future. Perhaps the most significant to our organization is the continued improvement in The Accounting Historians Journal. The progress has...
Privatization and Management Accounting Systems Change: The Case of the 19th Century Spanish Tobacco Monopoly. (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 private-sector company. The switch to private-sector...
Professional Dominance: The Relationship between Financial Accounting and Managerial Accounting, 1926-1986
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, Judgments and Evidence. (Interfaces)
Focal texts: R. Evans, In Defence of History (London: Granta, 1997); K. Jenkins, Re-thinking History (London: Routledge, 1991), On "What is History?" (London: Routledge, 1995), Why History? Ethics and Postmodernity (London: Routledge, 1999). C. B....
The Personal Account Books of Sir Walter Scott
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...