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. 23, No. 2, December

Accounting Research, 1948-1958, Volume 1, Selected Articles on Accounting Theory / Accounting Research, 1948-1958, Volume II, Selected Articles on Accounting Theory
David Solomons and Stephen A. Zeff, Eds., Accounting Research, 1948-1958, Volume 1, Selected Articles on Accounting History (New York: Garland Publishing, Inc., 1996, 288 pp., $58). David Solomons and Stephen A. Zeff, Eds., Accounting Research, 1948-1958,...
A Landmark in Accounting Theory: The Work of Gabriel A. D. Preinreich
Richard P. Brief, Ed., A Landmark in Accounting Theory: The Work of Gabriel A. D. Preinreich (New York: Garland Publishing, Inc., 1996, 216 pp., $50). Reviewed by Dee Ann Ellingson University of North Dakota Who in the accounting community has not heard...
An Accounting Thesaurus: 500 Years of Accounting
R. J. Chambers, An Accounting Thesaurus: 500 Years of Accounting (Oxford: Elsevier Science Ltd., 1995, 1011 pp. $88). Reviewed by Gary John Previts Case Western Reserve University Not since 1950, when Eric Kohler's A Dictionary for Accountants was first...
Foundational Research in Accounting: Professional Memoirs and Beyond
Richard Mattessich, Foundational Research in Accounting: Professional Memoirs and Beyond (Chuo University Press, Tokyo, 1995, 171 pp., Yen 3,090). Reviewed by Thomas R. Robinson University of Miami This volume is a professional, biographical essay prepared...
Keynes
Robert Skidelsky, Keynes (Oxford: Oxford University Press, 1996, 136 pp., paper $7.95). Reviewed by Joni J. Young University of New Mexico Keynesian thinking (in its various interpretations) has profoundly affected the activities of the state relative...
Management Control in a Voluntary Organization: Accounting and Accountants in Organizational Contest
Peter Booth, Management Control in a Voluntary Organization: Accounting and Accountants in Organizational Contest ( New York: Garland Publishing, Inc., 1995, 280 pp., $53). Reviewed by Rodney R. Michael Michigan Technological University There is much...
Rendering the Unfamiliar Intelligible: Discovering the Human Side of Accounting's Past through Oral History Interviews
Abstract: Two paradigmatic schools are presently exploring twentieth century accounting history. Conventional historians typically examine archival data to determine the origin and development of modern accounting practices. Alternatively, more critical...
Samuel J. Broad's Contributions to the Accounting Profession
Abstract: In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion...
Shaping the Accountancy Profession: The Story of Three Scottish Pioneers
T. A. Lee, Ed., Shaping the Accountancy Profession: The Story of Three Scottish Pioneers (New York: Garland Publishing, Inc., 1996, 264 pp., $48). Reviewed by Richard Fleischman John Carroll University We of the U.S. accounting history community may...
The Institute of Chartered Accountants of Ontario (ICAO) and the Emergence of Ethical Codes
Abstract: Starting from the premise that ethical codes fulfil important ideological functions, we document the trajectory of the Institute of Chartered Accountants of Ontario's [ICAO] ethical code since their incorporation in 1883. In the analysis that...
The New York State Society of Certified Public Accountants: Foundation for a Profession
Julia Grant, Ed., The New York State Society of Certified Public Accountants: Foundation for a Profession (New York: Garland Publishing, Inc., 1995, 302 pp., $55). Reviewed by Mary E. Harston St. Mary's University, San Antonio, Texas Researchers and...
Voluntary Disclosure in a Nineteenth Century American Corporation: The Demise of Managerial Information as a Significant Element of Financial Reporting
Abstract: In a report issued in 1994, the Jenkins Committee advocated the integration of managerial statistics, which could be used to assess the efficiency and effectiveness of a firm's management, into financial statements. This study traces the development,...
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