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. 32, No. 1, June

Cost and Management Accounting in Pre-Industrial Revolution Spain
Abstract: In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Jonhson and Kaplan, 1987]. However, some more recent investigations have questioned this...
EDITORIAL ANNOUNCEMENT: SUBMISSIONSPlease note that from 1 July 2005 new submissions should be sent to the incoming editor:Professor Richard K. FleischmanBoler School of BusinessJohn Carroll UniversityUniversity HeightsOH 44118USAAccounting Historians...
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