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

Henry Rand Hatfield and Accounting Biography
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
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...
The Historian as Auditor: Facts, Judgements and Evidence
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...
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