The Accounting Historians Journal A-M

A-M  |  N-Z

Volume 1(1-4) 1974 - Volume 48(2) 2021

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

AAA Digital Library | History & Development Main Page | Journal Bibliographies Main Page

Adhikari, P. and F. Mellemvik. 2009. Napalese governmental accounting development in the 1950s and early 1960s: An attempt to institutionalize expenditure accounting. The Accounting Historians Journal 36(1): 113-133.

Afosa, K. 1985. Financial administration of ancient Ashanti Empire. The Accounting Historians Journal 12(2): 109-115.

Aiken, M. and W. Lu. 1993. Historical instances of innovative accounting practices in the Chinese dynasties and beyond. The Accounting Historians Journal 20(2): 163-186.

Al-Hogail, A. A. and G. J. Previts. 2001. Raymond J. Chambers' contributions to the development of accounting thought. The Accounting Historians Journal 28(2): 1-30.

Amernic, J. and R. Elitzur. 1992. Using historical annual reports in teaching: Letting the past benefit the present. The Accounting Historians Journal 19(1): 29-50.

Amernic, J. H. and R. J. Craig. 2000. Accountability and rhetoric during a crisis: Walt Disney's 1940 letter to stockholders. The Accounting Historians Journal 27(2): 49-86.

Anderson, M., J. R. Edwards and R. A. Chandler. 2005. Constructing the 'well qualified' Chartered Accountant in England and Wales. The Accounting Historians Journal 32(2): 5-54.

Anderson, P. F. 1979. Distribution cost analysis methodologies, 1901-1941. The Accounting Historians Journal 6(2): 39-51.

Andrei, P., C. R. Baker and M. Sargiacomo. 2017. Public sector accounting in Italy at the beginning of the 20th century: The contributions of Fabio Besta. The Accounting Historians Journal 44(1): 35-50.

Andrews, W. T. Jr. 1981. The evolution of APB Opinion No. 17 Accounting for intangible assets; A study of the U.S. position on accounting for goodwill. The Accounting Historians Journal 8(1): 37-49.

Andrews, W. T. Jr. 1995. Retrospective: Paul Franklin Grady. The Accounting Historians Journal 22(1): 149-158.

Anes, R. D. 1994. The double-entry bookkeeping method applied in Spain to account for transactions related to the minting process of gold and silver in the sixteenth century. The Accounting Historians Journal 21(1): 97-116.

Ansari, S. L. and D. T. Flamholtz. 1978. Management science and the development of human resource accounting. The Accounting Historians Journal 5(2): 11-35.

Antonelli, V. 2017. Tito Antoni and the internationalization of accounting history scholarship. The Accounting Historians Journal 44(1): 109-111.

Antonelli, V. and R. D'Alessio. 2014. Accounting history as a local discipline: The case of the Italian-speaking literature. (1869-2008). The Accounting Historians Journal 41(1): 79-111.

Antonelli, V., E. M. Cafaro, R. D'Alessio and M. Bigoni. 2019. The roles of accounting in agro-pastoral settings: The case of the Landed Estates of Prince Sambiase in the mid-eighteenth century. The Accounting Historians Journal 46(1): 1-18.

Antonelli, V., R. D'Alessio and E. M. Cafaro. 2017. Auditing practices from a historical perspective: The case study of an Italian railroad company in the mid-19th century. The Accounting Historians Journal 44(1): 17-34.

Antonelli, V., T. Boyns and F. Cerbioni. 2008. The development of accounting in Europe in the era of scientific management: The Italian engineering conglomerate, Ansaldo, 1918-1940. The Accounting Historians Journal 35(1): 49-81.

Antoni, T. 1977. The Pisan Document of Philadelphia (La Carta Pisana di Filadelfia). The Accounting Historians Journal 4(1): 17-24.

Antoni, T. 2017. "The Pisan Paper of Philadelphia," Naval account of the first decades of the XII century. The Accounting Historians Journal 44(1): 105-107.

Archambault, J. J. and M. Archambault. 2005. The effect of regulation on statement disclosures in the 1915 Moody's Manuals. The Accounting Historians Journal 32(1): 1-22.

Archambault, J. J. and M. E. Archambault. 2010. Financial reporting in 1920: The case of industrial companies. The Accounting Historians Journal 37(1): 53-90.

Archambault, J. J. and M. E. Archambault. 2011. Earnings management among firms during the pre-SEC era: A Benford's law analysis. The Accounting Historians Journal 38(2): 145-170.

Arden. D. and M. Aiken. 2005. An accounting history of capital maintenance: Legal precedents for managerial autonomy in the United Kingdom. The Accounting Historians Journal 32(1): 23-60.

Arrington, E. 1988. Review essay: Reflections of a renaissance scholar: Carl Devine's Essays in Accounting Theory, Volumes I-V. The Accounting Historians Journal 15(1): 135-140.

Auyeung, P. K. 2002. A comparative study of accounting adaptation: China and Japan during the nineteenth century. The Accounting Historians Journal 29(2): 1-30.

Avallone, P. 2017. Accounting crimes: The case of the Neapolitan Public Banks (17th-18th centuries). The Accounting Historians Journal 44(1): 5-16.

Badua, F. 2015. Laying down the law on Lockheed: How an aviation and defense giant inspired the promulgation of the Foreign Corrupt Practices Act of 1977. The Accounting Historians Journal 42(1): 105-126.

Badua, F. 2019. Lies, sex, and suicide: Teaching fundamental accounting concepts with sordid tales from the seamier side of accounting history. The Accounting Historians Journal 46(2): 53-59.

Badua, F. A. 2021. Foucault's Parrhesia and the heroic accountant. The Accounting Historians Journal 48(2): 45-52.

Badua, F. and J. C. Racca. 2017. Pacioli, profit, and positivism: How inherited professional and academic traditions have stymied accounting scholarship. The Accounting Historians Journal 44(2): 99-108.

Badua, F. A., G. J. Previts and M. A. Vasarhelyi. 2011. Tracing the development of accounting thought by analyzing content, communication, and quality in accounting research over time. The Accounting Historians Journal 38(1): 31-56.

Badua, F. A. and A. L. Watkins. 2011. Too young to have a history? Using data analysis techniques to reveal trends and shifts in the brief history of accounting information systems. The Accounting Historians Journal 38(2): 75-103.

Baker, C. R. 2017. The influence of accounting theory on the FASB conceptual framework. The Accounting Historians Journal 44(2): 109-124.

Baker, C. R., E. M. Barbu and T. N. Le. 2015. A historiographical review of research concerning accounting changes in post-Communist economies. The Accounting Historians Journal 42(1): 1-36.

Baladouni, V. 1975. "It is up to us." - Arnold J. Toynbee. The Accounting Historians Journal 2(1-4): 45-48.

Baladouni, V. 1976. George Soule. The Accounting Historians Journal 3(1-4): 72-76.

Baladouni, V. 1981. The accounting records of the East India Company. The Accounting Historians Journal 8(1): 67-69.

Baladouni, V. 1983. Accounting in the early years of the East India Company. The Accounting Historians Journal 10(2): 63-80.

Baladouni, V. 1984. Etymological observations on some accounting terms. The Accounting Historians Journal 11(2): 101-109.

Baladouni, V. 1986. Financial reporting in the early years of the East India Company. The Accounting Historians Journal 13(1): 19-30.

Baladouni, V. 1990. An early attempt at balance sheet classification and financial reporting. The Accounting Historians Journal 17(1): 27-45.

Baladouni, V. 1990. Charles Lamb: A man of letters and a clerk in the accountant's department of The East Indian Company. The Accounting Historians Journal 17(2): 21-36.

Banos-Sanchez-Matamoros, J. and F. Gutierrez-Hidalgo. 2010. Patters of accounting history literature: Movements at the beginning of the 21st century. The Accounting Historians Journal 37(2): 123-144.

Barney, D. K. and T. K. Flesher. 2008. A study of the impact of special interest groups on major tax reform: Agriculture and the 1913 Income Tax Law. The Accounting Historians Journal 35(2): 71-100.

Baron, D. 1996. Verification procedures used in two inventory counts in New Spain, 1596-1597. The Accounting Historians Journal 23(1): 1-24.

Baskerville, R. F. 1999. 1996 Vangermeersch award winner: The telling power of CCA - A New Zealand oral history. The Accounting Historians Journal 26(1): 1-26.

Basu, O. N. 1994. The institutional effects of leadership: The United States General Accounting Office and its audit report review process. The Accounting Historians Journal 21(1): 255-273.

Basu, S. and G. B. Waymire. 2010. Sprouse's what-you-may-call-its: Fundamental insight or monumental mistake? The Accounting Historians Journal 37(1): 121-148. (Evaluates Sprouse's 1966 Journal of Accountancy article promoting the FASB towards the balance-sheet approach).

Baxter, W. T. 1980. The account charge and discharge. The Accounting Historians Journal 7(1): 69-71.

Baxter, W. T. 1989. Early accounting: The tally and checkerboard. The Accounting Historians Journal 16(2): 43-83.

Baxter, W. T. 2004. Observations on money, barter and bookkeeping. The Accounting Historians Journal 31(1): 129-139.

Bean, L. and D. W. Thomas. 1990. The development of the judicial definition of materiality. The Accounting Historians Journal 17(2): 113-123.

Becker, D., M. Orwig and A. Pernsteiner. 2015. Symbolic versus substantive regulatory disclosure requirements: The case of Ford Motor Company in the early 1900s. The Accounting Historians Journal 42(2): 35-61.

Beresford, D. R. 1998. The FASB's accomplishments to date: One participant's views. The Accounting Historians Journal 25(2): 151-166.

Beresford, D. R., D. L. Jensen and Ray J. Groves. 2000. Accounting Hall of Fame 1999 induction: Remarks, citation, and responses: Ray J. Groves. The Accounting Historians Journal 27(1): 179-185.

Birkett, B. S. 1986. The recent history of corporate audit committees. The Accounting Historians Journal 13(2): 109-124.

Bisman, J. 2009. Making accounting historians. The Accounting Historians Journal 36(1): 135-162.

Black, W. H. 2019. Reflections on biography in accounting history. The Accounting Historians Journal 46(2): 87-89.

Black, W. H. 2019. Samagundi: A mixture or assortment - A potpourri. The Accounting Historians Journal 46(2): 51.

Black, W. H. 2020. The unintended consequences of tax policy: How Mississippi's ad valorem tax structure led to environmental devastation. The Accounting Historians Journal 47(1): 75-85.

Black, W. H. 2020. Salmagundi: A mixture or assortment - A potpourri. The Accounting Historians Journal 47(1): 87.

Black, W. H. 2020. Salmagundi: A mixture or assortment - A potpourri. The Accounting Historians Journal 47(2): 35.

Black, W. H. 2021. Salmagundi: A mixture or assortment - A potpourri. The Accounting Historians Journal 48(1): 65.

Black, W. H. 2021. Salmagundi. The Accounting Historians Journal 48(2): 43.

Bloom, R. 1997. Review: Japanese Accounting: A Historical Approach by Kyojiro Someya. The Accounting Historians Journal 24(2): 179-181.

Bloom, R. 2018. Conservatism in accounting: A reassessment. The Accounting Historians Journal 45(2): 1-15.

Bloom, R. 2020. Evolution of other comprehensive income. The Accounting Historians Journal 47(2): 1-10.

Bloom, R. 2020. Richard K. Fleischman Jr.: A remembrance. The Accounting Historians Journal 47(2): 37-40.

Bloom, R. 2021. George Sorter's influence on accounting thought. The Accounting Historians Journal 48(2): 1-10.

Bloom, R. and H. Heymann. 1984. The ideas of Stuart Chase on waste and inefficiency. The Accounting Historians Journal 11(2): 133-142.

Boockholdt, J. L. 1978. Influence of nineteenth and early twentieth century railroad accounting on the development of modern accounting theory. The Accounting Historians Journal 5(1): 9-28.

Boockholdt, J. L. 1983. A historical perspective on the auditor's role: The early experience of the American railroads. The Accounting Historians Journal 10(1): 69-86.

Bostwick, E. D. 2019. The little bank that could: An examination of the historical and financial records of one bank that survived the great depression. The Accounting Historians Journal 46(2): 17-31.

Bowlin, W. F. and D. N. Herda. 2015. Regulatory, accounting and business practices concerning the Sutler at Fort Abercrombie, Dakota Territory. The Accounting Historians Journal 42(1): 37-59.

Bowlin, W. F. 2020. Early internal control practices in the United States Army and the evolution of internal control practices in businesses. The Accounting Historians Journal 47(1): 1-18.

Bowlin, W. F. and S. Reed. 2016. Evidence of wealth management and financial planning by women in 2nd century ce: Contracts from Dead Sea caves. The Accounting Historians Journal 43(2): 1-38.

Boyns, T. 2003. In memoriam: Alexander Hamilton Church's system of 'scientific machine rates' at Hans Renold Ltd., c 1901- c. 1920. The Accounting Historians Journal 30(1): 3-44.

Boyns, T. and J. R. Edwards. 2000. Pluralistic approaches to knowing more: A comment on Hoskin and Macve. The Accounting Historians Journal 27(1): 151-158.

Brackenborough, S. 2003. 'Pound foolish penny wise' system: The role of accounting in the improvement of the River Tyne, 1800-1850. The Accounting Historians Journal 30(1): 45-72.

Braswell, M. and R. B. Daniels. 2017. Auditing, attestation, and financial reporting for an early American charity. The Accounting Historians Journal 44(2): 27-46.

Bricker, R. and K. Brown. 1997. The use of historical data in accounting research: The case of the American Sugar Refining Company. The Accounting Historians Journal 24(2): 1-24.

Bricker, R. J. 1988. Influences from early accounting literature on contemporary research. The Accounting Historians Journal 15(2): 83-98.

Bricker, R. J. 1989. Accounting Literature in Non-Accounting Journals: An Annotated Bibliography by P. Tantral. The Accounting Historians Journal 16(2): 263-265.

Bricker, R. J. 1998. Review: Economic Influences on the Development of Accounting in Firms by George J. Staubus. The Accounting Historians Journal 25(1): 171-174.

Brief, R. P. 1977. The accountant's responsibility for disclosing bribery: An historical note. The Accounting Historians Journal 4(2): 97-100.

Brief, R. P. 1979. Baily's paradox. The Accounting Historians Journal 6(1): 93-94.

Brief, R. P. 1982. Hicks on accounting. The Accounting Historians Journal 9(1): 91-101.

Broden, B. C. and S. E. Loeb. 1983. Professional ethics of CPAs in tax practice: An historical perspective. The Accounting Historians Journal 10(2): 81-97.

Brown, K. F. 1999. Review: A History of Accountancy at the University of Illinois at Urbana-Champaign by Norton M. Bedford; Accountancy at Ole Miss: A Sesquicentennial Salute by Dale L. Flesher; The University of Virginia's McIntire School of Commerce, The First Seventy-Five Years 1921-1996 by William G. Shenkir; William R. Wilkerson. The Accounting Historians Journal 26(1): 165-172.

Brown, K. W. 1993. 1993 Vangermeersch Manuscript Award: History of financial reporting models for American colleges and universities: 1910 to the present. The Accounting Historians Journal 20(2): 1-29.

Brown, R. L., D. L. Jensen and S. F. O'Malley. 2001. Accounting Hall of Fame 2000 induction: Remarks, citation, and response: Shaun F. O'Malley. The Accounting Historians Journal 28(1): 140-145.

Brozovsky, J. and A. J. Cataldo II. 1994. A historical analysis of the "marriage tax penalty". The Accounting Historians Journal 21(1): 163-187.

Bryer, R. 2004. The roots of modern capitalism: A Marxist accounting history of the origins and consequences of capitalist landlords in England. The Accounting Historians Journal 31(1): 1-56.

Bryson, R. E. Jr. 1975. Perry Mason (1899-1964). The Accounting Historians Journal 2(1-4): 64-67.

Buckmaster, D. 1992. Income smoothing in accounting and business literature prior to 1954. The Accounting Historians Journal 19(2): 147-173.

Buckmaster, D. 1997. Antecedents of modern earnings management research: Income smoothing in literature, 1954-1965. The Accounting Historians Journal 24(1): 75-91.

Buckmaster, D. and K. Theang. 1991. An exploratory study of early empiricism in U.S. accounting literature. The Accounting Historians Journal 18(2): 55-83.

Burkete, G. D., M. P. Riordan and D. A. Riordan. 1991. Branch accounting: Evidence from the accounting records of The North American Moravians. The Accounting Historians Journal 18(1): 21-33.

Burns, D. C., J. W. Greenspan and C. Hartwell. 1994. The state of professionalism in internal auditing. The Accounting Historians Journal 21(2): 85-116.

Burns, T. J. 1975. The Accounting Hall of Fame. The Accounting Historians Journal 2(1-4): 37-39.

Burns, T. J. 1996. 1995 Accounting Hall of Fame induction: William W. Cooper. The Accounting Historians Journal 23(1): 127-129.

Burns, T. J. and N. M. Bedford. 1988. 1988 Accounting Hall of Fame induction: Norton Moore Bedford. The Accounting Historians Journal 15(2): 205-212.

Burns, T. J., R. M. Trueblood, Y. Ijiri and P. L. Defliese. 1987. 1987 Accounting Hall of Fame induction: Philip Leroy Defliese. The Accounting Historians Journal 14(2): 93-97.

Bursal, N. 1986. The use of interest as an element of cost in Germany in the 16th and 17the centuries. The Accounting Historians Journal 13(1): 63-70.

Campbell, A. D. 1986. The monetary system, taxation, and publications in the time of Christ. The Accounting Historians Journal 13(2): 131-135.

Capozzoli, E. A. and D. G. Teed. 2016. Post-Civil War accounting practices in Natchez Mississippi. The Accounting Historians Journal 43(2): 39-58.

Carey, J. L. 1979. Early encounters between CPAs and the SEC. The Accounting Historians Journal 6(1): 29-37.

Carmona, S., M. Ezzamel and F. Gutiérrez. 1998. Towards an institutional analysis of accounting change in the Royal Tobacco Factory of Seville. The Accounting Historians Journal 25(1): 115-147.

Carnegie, G. D. 2006. "The roaring nineties": A comment on the state of accounting history in the United States. The Accounting Historians Journal 33(1): 203-210.

Carnegie, G. D. 2020. "The past, present, and future of accounting history": A comment on the state of accounting history. The Accounting Historians Journal 47(1): 89-95.

Carnegie, G. D. and B. N. Potter. 2000. Publishing patterns in specialist accounting history journals in the English language, 1996-1999. The Accounting Historians Journal 27(2): 177-198.

Carnegie, G. D. and C. J. Napier. 2013. Popular accounting history: Evidence from post-Enron stories. The Accounting Historians Journal 40(2): 1-19.

Carnegie, G. D. and S. A. Varker. 1995. Edward Wild: Advocate of simplification and an organised profession in colonial Australia. The Accounting Historians Journal 22(2): 131-149.

Carnegie, G. D., P. Foreman and B. P. West. 2006. F. E. Vigars' Station book-keeping: A specialist Australian text enabling the adaptation and transfer of accounting technology. The Accounting Historians Journal 33(2): 103-130.

Carvalho, J. M., L. L. Rodrigues and R. Craig. 2007. Early cost accounting practices and private ownership: The Silk Factory Company of Portugal, 1745-1747. The Accounting Historians Journal 34(1): 57-89.

Cataldo, A. J. II. 1995. The earned income credit: Historical predecessors and contemporary evolution. The Accounting Historians Journal 22(1): 57-79.

Chandra, G. and J. B. Paperman. 1976. Direct costing vs. absorption costing: A historical review. The Accounting Historians Journal 3(1-4): 1-9.

Chatfield, M. 1992. Review: Selected Writing by Maurice Moonitz. The Accounting Historians Journal 19(2): 189-191.

Chatov, R. 1986. William O. Douglas on the transfer of the Securities and Exchange Commission's authority for the development of rules for financial reporting. The Accounting Historians Journal 13(2): 125-129.

Chen, R. S. and S. Pan. 1980. Frederick Winslow Taylor's contributions to cost accounting. The Accounting Historians Journal 7(1): 17-35.

Chen, R. S. and S. Pan. 1980. Frederick Winslow Taylor's contributions to cost accounting. The Accounting Historians Journal 7(2): 1-22.

Chen, R. S. and S. Pan. 1984. Taylor's contribution to cost accounting, A reply. The Accounting Historians Journal 11(1): 151-161.

Chen, S. 1998. The rise and fall of debit-credit bookkeeping in china: History and analysis. The Accounting Historians Journal 25(1): 73-92.

Choudhury, N. 1983. Vedic partnership rules. The Accounting Historians Journal 10(2): 129-138.

Cinquini, L., A. Marelli and A. Tenucci. 2008. An analysis of publishing patterns in accounting history research in Italy, 1990-2004. The Accounting Historians Journal 35(1): 1-48.

Clark, M. W. 1993. Evolution of concepts of minority interest. The Accounting Historians Journal 20(1): 59-78.

Cloyd, H. M. 1979. George Washington as an accountant. The Accounting Historians Journal 6(1): 87-91.

Cobbin, P. E. 2009. 2007 Vangermeerch Award Winner: "The best brains of the public accounting world": The restricted membership of the Army Accountancy Advisory Panel, 1942-1945. The Accounting Historians Journal 36(2): 1-29.

Coffman, E. N. 1983. Editorial. The Accounting Historians Journal 10(2): vii-viii.

Coffman, E. N. 1987. A synopsis of essays on historical accounting topics published in the centennial issue of the Journal of Accountancy. The Accounting Historians Journal 14(1): 123-129.

Coffman, E. N., A. R. Roberts and G. J. Previts. 1989. A history of the Academy of Accounting Historians 1973-1988. The Accounting Historians Journal 16(2): 155-206.

Coffman, E. N., A. R. Roberts and G. J. Previts. 1998. A history of The Academy of Accounting Historians: 1989-1998. The Accounting Historians Journal 25(2): 167-210.

Coffman, E. N., Y. J. Lazdowski and G. J. Previts. 2014. A history of The Academy of Accounting Historians: 1999-2013. The Accounting Historians Journal 41(2): 1-73.

Collier, D. M. 2019. Reintroducing John Maurice Clark to the accounting academy. The Accounting Historians Journal 46(1): 19-33.

Colvin, C. L. 2012. In antitrust we (do not) trust. The Accounting Historians Journal 39(2): 118-120.

Cook, J. M. and D. L. Jensen. 2001. Accounting Hall of Fame 2000 induction: Remarks, citation, and response: Charles W. Haskins. The Accounting Historians Journal 28(1): 137-139.

Cooper, K. 1997. Review: Accounting History From the Renaissance to the Present: A Remembrance of Luca Pacioli by T. A. Lee; A. Bishop; R. H. Parker. The Accounting Historians Journal 24(1): 189-192.

Cooper, W. D. 1982. Carman G. Blough's contributions to accounting: An overview. The Accounting Historians Journal 9(2): 61-67.

Cooper, W. D. 1984. George C. Mathews: An early commissioner of the SEC. The Accounting Historians Journal 11(2): 117-127.

Cooper, W. W. 1996. Research and practice in contemporary accounting. The Accounting Historians Journal 23(1): 130-135.

Cooper, W. W., T. J. Burns, Y. Ijiri and R. M. Trueblood. 1989. 1989 Accounting Hall of Fame induction: Yuji Ijiri. The Accounting Historians Journal 16(2): 207-214.

Copeland, B. R. 1985. The story of the sixth rule. The Accounting Historians Journal 12(1): 107-116.

Costouros, G. J. 1977. Development of an accounting system in ancient Athens in response to socio-economic changes. The Accounting Historians Journal 4(1): 37-54.

Costouros, G. J. 1978. Auditing in the Athenian state of the golden age (500-300 B.C.). The Accounting Historians Journal 5(1): 41-50.

Courtis, J. K. 1983. Business goodwill: Conceptual clarification via accounting, legal and etymological perspectives. The Accounting Historians Journal 10(2): 1-38.

Courtis, J. K. 1997. Accounting History: The contribution of Osamu Kojima. The Accounting Historians Journal 24(1): 165-181.

Covaleski, M. A. and M. W. Dirsmith. 1991. Maintaining accounting as the paramount interest in accounting research: Re-examining the contributions of DR Scott. The Accounting Historians Journal 18(1): 1-19.

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1995. The use of accounting information in governmental regulation and public administration: The impact of John R. Commons and early institutional economists. The Accounting Historians Journal 22(1): 1-33.

Craig, R. J. and A. J. Greinke. 1994. Accounting history and governmental inquiries: An experiment in adversarial roleplay. The Accounting Historians Journal 21(2): 117-134.

Cross, J. N. 1996. Review: Accounting Research, 1948-1958, Volume 1, Selected Articles on Accounting History by David Solomons; Stephen A. Zeff; Accounting Research, 1948-1958, Volume II, Selected Articles on Accounting Theory by David Solomons; Stephen A. Zeff. The Accounting Historians Journal 23(2): 125-126.

Cross, J. N. 1998. The first Wisconsin accountancy bill: An historical perspective. The Accounting Historians Journal 25(2): 113-128.

Crum, R. P. 1982. Value-added taxation: The roots run deep into colonial and early America. The Accounting Historians Journal 9(2): 25-42.

Cushing, B. E. 1989. A Kuhnian interpretation of the historical evolution of accounting. The Accounting Historians Journal 16(2): 1-41.

Dailey, M. J. 1984. Cyclical aspects of twentieth century American accounting. The Accounting Historians Journal 11(2): 61-75.

Daniels, R. and D. L. Flesher. 1991. The Chicago, Rock Island and Pacific Railroad Company: An examination of contingent liabilities of 1903-1904. The Accounting Historians Journal 18(1): 55-73.

Daniels, R. B. and J. Beeler. 2001. An archival investigation of a late 19th century accounting information system: The use of decision aids in the American printing industry. The Accounting Historians Journal 28(1): 3-18.

Daniels, R. B. and L. M. Plunkett. 1994. The nature and influence of managerial accounting during the new south movement: The case of a Charleston printer. The Accounting Historians Journal 21(1): 145-161.

Daniels, R. B., M. Braswell and J. D. Beeler. 2010. Accounting and financial reporting by late 18th century American charity. The Accounting Historians Journal 37(2): 39-65.

Davidson, S., T. J. Burns and C. T. Horngren. 1990. 1990: Accounting Hall of Fame induction: Charles Thomas Horngren. The Accounting Historians Journal 17(2): 125-134.

Davie, S. S. K. 2005. Vangermeersch manuscript award winner, 2003: Accounting's uses in exploitative human engineering: Theorizing citizenship, indirect rule and Britain's imperial expansion. The Accounting Historians Journal 32(2): 55-80.

Davis, H. Z. 1981. Note on the first recorded audit in the Bible. The Accounting Historians Journal 8(1): 71-72.

Davis, H. Z. 1986. Accounting measurement and capacity limits of technological devices. The Accounting Historians Journal 13(2): 151-153.

Davis, Z. D. 1982. History of LIFO. The Accounting Historians Journal 9(1): 1-23.

De Beelde, I. 2003. The development of a Belgian accounting code during the first half of the 20th century. The Accounting Historians Journal 30(2): 1-28.

De Beelde, I., N. Gonthier-Bescier and A. Mikol. 2009. Internationalizing the French auditing. The Accounting Historians Journal 36(1): 29-59.

Dean, G. and F. L. Clarke. 1989. A note: Graves, Sweeney and Goldmaarkbilanz - Whither Sewwney and Schmidt's tageswertbilanz? The Accounting Historians Journal 16(1): 101-109.

Dean, G. W., F. L. Clarke and R. J. Chambers. 2010. Ray Chambers and Ernest Weinwurm - Scholars in unison on measurement in accounting. The Accounting Historians Journal 37(2): 1-37.

Dean, G. W., P. W. Wolnizer and F. L. Clarke. 2006. The R. J. Chambers collection: An "archivist's" revelations of 20th century accounting thought and practice. The Accounting Historians Journal 33(1): 145-166.

Diaz, D. C., E. Hernandez-Esteve, M. J. M. Caparros and D. S. Toledano. 2009. 20th century publication on cost accounting by Spanish authors previous to the Standardization Act (1900-1978). The Accounting Historians Journal 36(2): 139-179.

Dillard, J. F. and L. Ruchala. 2011. Veblen's placebo: Another historical perspective on administrative evil. The Accounting Historians Journal 38(1): 1-29.

Dillon, G. J. 1979. Corporate asset revaluations: 1925-1934. The Accounting Historians Journal 6(1): 1-15.

Dobie, A. 2008. An analysis of the Bursars' accounts at Durham Cathedral Priory, 1278-1398. The Accounting Historians Journal 35(2): 181-208.

Doron, M. E. 2011. "I ask the profession to stand still": The evolution of American Public Accountancy, 1927-1962. The Accounting Historians Journal 38(1): 111-139.

Doron, M., C. R. Baker and K. D. Zucker. 2019. Bookkeeper-controller-CFO: The rise of the chief financial and chief accounting officer. The Accounting Historians Journal 46(2): 43-50.

Doupnik, T. S. 1986. The evolutions of financial statement indexation in Brazil. The Accounting Historians Journal 13(1): 1-18.

Duke, M. and E. N. Coffman. 1993. Writing an accounting or business history: Notes toward a methodology. The Accounting Historians Journal 20(2): 217-235.

Dunlop, A. B. G. 1977. The preservation of source material. The Accounting Historians Journal 4(1): 79-87.

Durham, J. W. 1992. The introduction of "Arabic" numbers in European accounting. The Accounting Historians Journal 19(2): 25-55.

Edwards, J. D. 1987. The American Institute of Certified Public Accountants: A century of progress and commitment to the accountancy profession. The Accounting Historians Journal 14(1): 109-121.

Edwards, J. R. 1991. The process of accounting innovation: The publication of consolidated accounts in Britain in 1910. The Accounting Historians Journal 18(2): 113-132.

Edwards, J. R. 2011. Accounting on English landed estates during the agricultural revolution - A textbook perspective. The Accounting Historians Journal 38(2): 1-45.

Edwards, J. R. 2016. Whinney and Waterhouse's government assignment 1887-1888: A case study of its significance. The Accounting Historians Journal 43(1): 1-32.

Edwards, J. R. and A. Warman. 1981. Discounted cash flow and business valuation in a nineteenth century merger: A Note. The Accounting Historians Journal 8(2): 37-50.

Edwards, J. R. and K. M. Webb. 1984. The development of group accounting in the United Kingdom to 1933. The Accounting Historians Journal 11(1): 31-61.

Edwards, J. R. and S. P. Walker. 2007. Accountants in the British census. The Accounting Historians Journal 34(2): 43-74.

Edwards, J. R., G. Hammersley and E. Newell. 1990. Cost accounting at Keswick, England, c. 1598-1615: The German connection. The Accounting Historians Journal 17(1): 61-80.

Edwards, J. R., T. Boyns and M. Anderson. 1995. British cost accounting development: Continuity and change. The Accounting Historians Journal 22(2): 1-41.

Elam, R. 1981. The cultural significance of accounts - The philosophy of DR Scott. The Accounting Historians Journal 8(2): 51-59.

Elmore, R. C. 1987. The influence of tax legislation on financial accounting: A study of the timber industry, 1905-1925. The Accounting Historians Journal 14(2): 41-57.

Engstrom, J. H. and R. A. Shockley. 1985. Financial reporting for the Georgia Colony. The Accounting Historians Journal 12(2): 43-58.

Esteve, E. H. 1989. The life of Bartolome Salvador De Solorzano: Some further evidence. The Accounting Historians Journal 16(1): 87-99.

Evans, L. 2003. Auditing and audit firms in Germany before 1931. The Accounting Historians Journal 30(2): 29-65.

Ezzamel, M. 2002. Accounting and redistribution: The palace and mortuary cult in the Middle Kingdom, ancient Egypt. The Accounting Historians Journal 29(1): 61-103.

Fagerberg, D. Jr. 1990. A World War II cost accounting assignment. The Accounting Historians Journal 17(1): 81-88.

Faircloth, A. 1988. The importance of accounting to the Shakers. The Accounting Historians Journal 15(2): 99-129.

Feeney, K. 2013. Railroad audits: Some arrived ahead of schedule. The Accounting Historians Journal 40(1): 1-30.

Figlewicz, R. E., D. T. Anderson and C. D. Strupeck. 1985. The evolution and current state of financial accounting concepts and standards in the nonbusiness sector. The Accounting Historians Journal 12(1): 73-98.

Filios, V. P. 1981. Four schools of European accounting thought. The Accounting Historians Journal 8(2): 61-78.

Fitzgerald, A. A. 1988. A reprint of Principles of Accounting. The Accounting Historians Journal 15(1): 125-134.

Fleischman, R., T. Tyson and D. Oldroyd. 2014. The U.S. Freedmen's Bureau in post-Civil War reconstruction. The Accounting Historians Journal 41(2): 75-109.

Fleischman, R. K. and D. Oldroyd. 2001. An imperial connection? Contrasting accounting practices in the coal mines of north-east England and Nova Scotia, 1825-1900. The Accounting Historians Journal 28(2): 31-62.

Fleischman, R. K. and R. P. Marquette. 1987. Municipal accounting reform c. 1900: Ohio's progressive accountants. The Accounting Historians Journal 14(1): 83-94.

Fleischman, R. K. and R. P. Marquette. 2003. The impact of World War II on cost accounting at the Sperry Corporation. The Accounting Historians Journal 30(2): 67-104.

Fleischman, R. K. and T. N. Tyson. 1997. Archival researchers: An endangered species? The Accounting Historians Journal 24(2): 91-109.

Fleischman, R. K. and V. S. Radcliffe. 2005. The roaring nineties: Accounting history comes of age. The Accounting Historians Journal 32(1): 61-109.

Fleming, R. J., S. P. Graci and J. E. Thompson. 1990. Characteristics of the work of leading authors of The Accounting Review, 1926-1945. The Accounting Historians Journal 17(1): 5-25.

Fleming, R. J., S. P. Graci and J. E. Thompson. 1991. Tracing the evolution of research in The Accounting Review through its leading authors: The 1946-1965 period. The Accounting Historians Journal 18(2): 27-53.

Fleming, R. J., S. P. Graci and J. E. Thompson. 2000. The dawning of the age of quantitative/empirical methods in accounting research: Evidence from the leading authors of The Accounting Review, 1966-1985. The Accounting Historians Journal 27(1): 43-72.

Flesher, D. L. 1979. Barter bookkeeping: A tenacious system. The Accounting Historians Journal 6(1): 83-86.

Flesher, D. L. 2009. An American memorial to David A. R. Forrester. The Accounting Historians Journal 36(2): vii.

Flesher, D. L. 2014. Accountancy 707: Accounting research seminar Fall, 2014. The Accounting Historians Journal 41(2): 164-173.

Flesher, D. L. 2014. Syllabus for a doctoral-level course in accounting history. The Accounting Historians Journal 41(2): 163.

Flesher, D. L. and G. J. Previts. 2005. William Donald Samson Memorial to an accounting historian, scholar and friend. The Accounting Historians Journal 32(2): 2-3.

Flesher, D. L. and G. J. Previts. 2013. Donaldson Brown (1885-1965): The power of an individual and his ideas over time. The Accounting Historians Journal 40(1): 79-101.

Flesher, D. L. and G. J. Previts. 2014. Preparing an accounting professional: The articles of clerkship (1892-1897) of George Oliver May. The Accounting Historians Journal 41(1): 61-78.

Flesher, D. L. and G. J. Previts. 2021. Edward Everett Gore: Contributions of an early 20th century CPA and civic leader. The Accounting Historians Journal 48(2): 11-25.

Flesher, D. L., A. D. Almand and L. A. Barfitt. 2019. John Stille, Jr.: Accounting records of a successful 18th century Philadelphia merchant. The Accounting Historians Journal 46(1): 35-56.

Flesher, D. L. and W. D. Samson. 1990. What is publishable accounting history research: An editorial view. The Accounting Historians Journal 17(1): 1-4.

Flesher, D. L., C. Foltin, G. J. Previts and M. S. Stone. 2019. A comprehensive review of the evolution of accounting standards for state and local government pensions and other postemployment benefits in the United States. The Accounting Historians Journal 46(1): 57-77.

Flesher, D. L., G. J. Previts and W. D. Samson. 2006. Early American corporate reporting and European capital markets: The case of the Illinois Central Railroad, 1851-1861. The Accounting Historians Journal 33(1): 3-24.

Flesher, T. K. and D. L. Flesher. 1985. James O. McKinsey. The Accounting Historians Journal 12(2): 117-128.

Fonfeder, R., M. P. Holtzman and E. Maccarrone. 2003. Internal controls in the Talmud: The Jerusalem Temple. The Accounting Historians Journal 30(1): 73-93.

Foran, N. and D. Gray. 1988. The evolution of the unitary tax apportionment method. The Accounting Historians Journal 15(1): 65-87.

Fortin, A. 1991. The 1947 French accounting plan: Origins and influences on subsequent practice. The Accounting Historians Journal 18(2): 1-25.

Flowers, W. B. 1974. Biography and accounting history. The Accounting Historians Journal 1(1-4): 21-22.

Forrester, D. A. R. 1978. "Whether Malcolm's is best or old charge & discharge." The Accounting Historians Journal 5(2): 51-61.

Freear, J. 1982. The final examinations of the institute of chartered accountants in England and Wales, 1882-1981. The Accounting Historians Journal 9(1): 53-89.

Freear, J. 1986. An accountant in the Bolivian jungle. The Accounting Historians Journal 13(2): 145-150.

Fuglister, J. and R. Bloom. 1991. Accounting records of Quakers of West Falmouth, Massachusetts (1796-1860): An analysis. The Accounting Historians Journal 18(2): 133-154.

Fujimura, D. 2007. Lyman Mills and its encounter with public accountants' inventory costing circa 1920. The Accounting Historians Journal 34(2): 169-200.

Fujimura, D. 2012. The old Du Pont Company's accounting system lasting a hundred years: An overlooked accounting system. The Accounting Historians Journal 39(1): 53-88.

Funnell, W. 2001. Accounting for justice: Entitlement, want and the Irish famine of 1845-7. The Accounting Historians Journal 28(2): 187-206.

Funnell, W. 2004. Accounting and the pursuit of utopia: The possibility of perfection in Paraguay. The Accounting Historians Journal 31(1): 57-91.

Funnell, W. N. 2010. On his majesty's secrete service: Accounting for the Secret Service in a time of national peril 1782-1806. The Accounting Historians Journal 37(1): 29-52.

Gaffikin, M. 1997. Review: The History of Accounting: An International Encyclopedia by Michael Chatfield; Richard Vangermeersch. The Accounting Historians Journal 24(1): 184-186.

Gaffikin, M. J. R. 1981. The development of university and professional accountancy education in New Zealand. The Accounting Historians Journal 8(1): 15-36.

Gaffikin, M. J. R. 1993. Review: Methodology and Method in History, A Bibliography by Lee D. Parker; O. Finley Graves. The Accounting Historians Journal 20(1): 135-137.

Gamble, G. O., B. O'Doherty and L. M. Hyman. 1987. The development of agency thought: A citation analysis of the literature. The Accounting Historians Journal 14(1): 7-26.

Gamble, G. O., G. Otto and L. M. Hyman. 1995. A citational analysis of the accounting education literature, 1956-1990. The Accounting Historians Journal 22(1): 103-148.

Garbutt, D. 1984. The significance of ancient Mesopotamia in accounting history. The Accounting Historians Journal 11(1): 83-101.

Garner, S. P. 1974. Reflections on the uses of accounting history. The Accounting Historians Journal 1(1-4): 1-2.

Garner, S. P. 1976. Summary report of the committee on goals and objectives: (Based on the meeting of the Committee in Atlanta, Georgia on August 21, 1976). The Accounting Historians Journal 3(1-4): 50-55.

Garner, S. P., G. Padroni and A. Martinelli. 1976. A tribute to Federigo Melis. The Accounting Historians Journal 3(1-4): 13-21.

Gassmann, R. 1974. Survey of the development of auditing in Germany. The Accounting Historians Journal 1(1-4): 4.

Gavens, J. J. and R. W. Gibson. 1992. An Australian attempt to internationalize accounting professional organizations. The Accounting Historians Journal 19(2): 79-102.

Gellein, O., D. L. Jensen and J. M. Cook. 2000. Accounting Hall of Fame 1999 induction: Remarks, citation, and responses: J. Michael Cook. The Accounting Historians Journal 27(1): 173-178.

Gellein, O. S. 1987. Capital maintenance: A neglected notion. The Accounting Historians Journal 14(2): 59-69.

Gibson, R. W. 1979. Development of corporate accounting in Australia. The Accounting Historians Journal 6(2): 23-38.

Gibson, R. W. 1984. Episodes in the Australian tax accounting saga. The Accounting Historians Journal 11(2): 77-99.

Gibson, R. W. and R. Arnold. 1981. The development of auditing standards in Australia. The Accounting Historians Journal 8(1): 51-65.

Givens, H. R. 1980. Peter Duff: Accountant and educator. The Accounting Historians Journal 7(1): 37-42.

Givens, H. R. 1985. A total information system for physicians: c. 1897. The Accounting Historians Journal 12(1): 117-120.

Glautier, M. W. E. 1983. Searching for accounting paradigms. The Accounting Historians Journal 10(1): 51-68.

Glynn, J. J. 1984. The development of British railway accounting: 1800-1911. The Accounting Historians Journal 11(1): 103-118.

Goenenberg, A. G. and H. M. W. Schoenfeld. 1990. The development of managerial accounting in Germany: A historical analysis. The Accounting Historians Journal 17(2): 95-112.

Goldberg, L. 1986. Guest editorial: On writing for the journal. The Accounting Historians Journal 13(1): vii-xi.

Goldberg, L. 1988. A. A. Fitzgerald on the "Principles of Accounting." The Accounting Historians Journal 15(1): 119-124.

Goldberg, L. and W. E. Stone. 1985. John Caldwell Colt: A notorious accountant. The Accounting Historians Journal 12(1): 121-130.

Gonnella, E. and L. Talarico. 2017. Teleological versus non-teleological perspectives in financial statement: The debate between Chambers and Onida. The Accounting Historians Journal 44(2): 157-179.

Goodman, L. and D. Palmon. 2001. Technological innovations and the work of the accounting historian: Some key issues. The Accounting Historians Journal 28(1): 93-110.

Grandell, A. 1977. The reckoning board and tally stick. The Accounting Historians Journal 4(1): 101-105.

Graves, O. F. 1987. Accounting for inflation: Henry Sweeney and the German Gold-Mark Model. The Accounting Historians Journal 14(1): 33-56.

Gray, O. R. and R. V. Calvasina. 1995. The 1826 contract for construction of facilities at the Pensacola Naval Station and its implications for historical research using agency theory. The Accounting Historians Journal 22(1): 35-55.

Groves, R. J., T. J. Burns and R. T. Baker. 1994. 1993 Accounting Hall of Fame induction: Richard T. Baker. The Accounting Historians Journal 21(1): 275-284.

Guillén, J. M. 2005. The Bordazar memorandum: Cost calculation in Spanish printing during the 18th century. The Accounting Historians Journal 32(2): 81-103.

Gurry, E. J. 1975. Harry Clark Bentley (1877-1967). The Accounting Historians Journal 2(1-4): 58-61.

Gutierrez, F., C. Larrinaga and M. Núñez. 2005. Cost and management accounting in pre-industrial revolution Spain. The Accounting Historians Journal 32(1): 111-148.

Hagerman, R. L. 1980. Accounting in the Bible. The Accounting Historians Journal 7(2): 71-76.

Hallbauer, R. C. 1978. Standard costing and scientific management. The Accounting Historians Journal 5(2): 37-49.

Harston, M. E. 1993. The German accounting profession - 1931 and before: A reflection of national ideologies. The Accounting Historians Journal 20(2): 139-162.

Harston, M. E. and S. T. Welch. 1997. Evolution of professional enforcement in Texas: An examination of violations and sanctions. The Accounting Historians Journal 24(1): 25-73.

Haseman, W. C. 1978. Management accounting literature: 1925-1975. The Accounting Historians Journal 5(2): 71-78.

Haskins, M. E. and D. D. Williams. 1986. A genealogy of today's contributions to accounting research. The Accounting Historians Journal 13(1): 93-101.

Hatfield, H. R. 1977. "Zwei Pfadfinder". The Accounting Historians Journal 4(1): 2-8.

Hatfield, J. G. 1977. Recollections about father. The Accounting Historians Journal 4(1): 14-16.

Haulotte, R., E. Stevelinck and R. Homburger. 1977. A bit of accounting history adding the pages in the journal. The Accounting Historians Journal 4(2): 113-116.

Hay, D. 1993. Internal control: How it evolved in four English-speaking countries. The Accounting Historians Journal 20(1): 79-102.

Heck, J. L. and R. E. Jensen. 2007. An analysis of the evolution of research contributions by The Accounting Review, 1926-2005. The Accounting Historians Journal 34(2): 109-141.

Heier, J. R. 1988. A content comparison of antebellum plantation records and Thomas Affleck's Accounting Principles. The Accounting Historians Journal 15(2): 131-150.

Heier, J. R. 1999. The development of American ship-accounting practices to 1900: A comparative study of three vessels. The Accounting Historians Journal 26(1): 27-52.

Heier, J. R. 2006. America's railroad depreciation debate, 1907 to 1913: A study of divergence in early 20th century accounting. The Accounting Historians Journal 33(1): 89-124.

Heier, J. R. and A. L. Gurley. 2007. The end of betterment accounting: A study of the economic, professional, and regulatory factors that fostered standards convergence in the U.S. railroad industry, 1955-1983. The Accounting Historians Journal 34(1): 25-55.

Heier, J. R., M. A. Leach-Lopez and M. A. Leach-Lopez. 2010. Development of modern auditing standards: The strange case of Raymond Marien and the fraud at Interstate Hosiery Mills, 1934-1937. The Accounting Historians Journal 37(2): 67-93.

Heins, J. 1978. The president's report (1889). The Accounting Historians Journal 5(1): 69-71.

Herda, D. N. 2018. Accounting for a campus tradition. The Accounting Historians Journal 45(2): 33-35. (The Lady of the Mist and the Tenet Medallion tradition at Louisiana Tech University).

Herda, D. N. 2020. The accounting buck. The Accounting Historians Journal 47(1): 99-100.

Herda, D. N. and J. N. Herda. 2016. Take the good with the bad: A girardian recommendation for auditing pedagogy. The Accounting Historians Journal 43(1): 158-163.

Herda, D. N. and J. N. Herda. 2020. Marshall H. Twitchell: Selected financial records of a Vermont carpetbagger in Louisiana. The Accounting Historians Journal 47(2): 47-53.

Herda, D. N., S. A. Reed and W. F. Bowlin. 2013. The relationship between religious beliefs and the accounting and economic practices of a society: Evidence from the Dead Sea Scrolls. The Accounting Historians Journal 40(2): 115-143.

Hernández-Esteve, E. 1994. Comments on some obscure or ambiguous points of the treatise De Computis Et Scripturis by Luca Pacioli. The Accounting Historians Journal 21(1): 17-80.

Hirabayashi, Y. 1989. Memorial: The late emeritus professor Kojima (1912-1989). The Accounting Historians Journal 16(2): 215-218.

Hird, F. M. W. 1975. A speculation on the origins of accounting. The Accounting Historians Journal 2(1-4): 17-21.

Holley, B. 2017. A serendipitous discovery in the Deloitte digital collection: A land-lover and his land. The Accounting Historians Journal 44(1): 103-104.

Holley, B. L. and D. L. Flesher. 2021. The Townsend Journal: Accounting for the Maritime Trade in 1840s Boston based on B. F. Foster's approach. The Accounting Historians Journal 48(1): 1-14.

Hollingsworth, K. 2012. Examining Frank Adair Jr. as an African American CPA pioneer: A historical note. The Accounting Historians Journal 39(2): 81-95.

Holmes, S. A., S. T. Welch and L. R. Knudson. 2005. The role of accounting practices in the disempowerment of the Coahuiltecan Indians. The Accounting Historians Journal 32(2): 105-143.

Holmes, W. 1976. Digging in Boston's accounting dumps. The Accounting Historians Journal 3(1-4): 32-39.

Holmes, W. 1977. A 13th century audit case. The Accounting Historians Journal 4(2): 107-111.

Holmes, W. 1978. An 18th century accounting projection from Plymouth, Massachusetts. The Accounting Historians Journal 5(2): 67-70.

Holmes, W. 1978. Benjamin Gilliam's book - 1700. The Accounting Historians Journal 5(1): 73-76.

Holzer, H. P. and W. Rogers. 1990. The origins and development of French costing systems (as reflected in published literature). The Accounting Historians Journal 17(2): 57-71.

Homburger, R. H. 1974. International papers: Summaries of papers presented at the First International Accounting History Symposium. The Accounting Historians Journal 1(1-4): 13-15.

Homburger, R. H. and G. J. Previts. 1977. The relevance of "Zwei Pfadfinder." The Accounting Historians Journal 4(1): 9-13.

Hooks, J. and R. Stewart. 2011. Farmers, politics, and accounting: The history of standard values - An accounting convenience or political arithmetic? The Accounting Historians Journal 38(2): 47-74.

Hooks, J. J. and R. E. Stewart. 2007. The geography and ideology of accounting: A case study of domination and accounting in a sugar refinery in Australasia, 1900-1920. The Accounting Historians Journal 34(2): 143-168.

Hooper, K. 1995. The Cely Shipping accounts: Accountability and the transition from oral to written records. The Accounting Historians Journal 22(2): 85-115.

Hopwood, W. S. and K. S. Hreha. 1984. The interprofessional tax altercation. The Accounting Historians Journal 11(1): 1-18.

Horngren, C. T., D. L. Jensen and J. S. Demski. 2001. Accounting Hall of Fame 2000 induction: Remarks, citation, and response: Joel S. Demski. The Accounting Historians Journal 28(1): 131-136.

Horngren, C. T., D. L. Jensen and W. H. Beaver. 1997. Accounting Hall of Fame induction: Citation and response: William Henry Beaver. The Accounting Historians Journal 24(1): 157-164.

Horngren, C. T., T. J. Burns and R. T. Sprouse. 1994. 1994 Accounting Hall of Fame induction: Robert Sprouse. The Accounting Historians Journal 21(2): 151-161.

Hornok, E. K. and D. L. Flesher. 2020. The AAUIA from 1916-1920: How the AAUIA contributed to the early developments of accounting education. The Accounting Historians Journal 47(1): 39-53.

Hoskin, K. W. and R. H. Macve. 2000. Knowing more as knowing less? Alternative histories of cost and management accounting in the U.S. and the U.K. The Accounting Historians Journal 27(1): 91-149.

Hoyle, J. B., G. H. Paik and R. Shi. 2017. Extraordinary items - An elusive concept. The Accounting Historians Journal 44(2): 139-156.

Hutchinson, R. 2019. Culture versus structure: A critical perspective on the role of culture in tax evasion. The Accounting Historians Journal 46(1): 79-91.

Hughes, H. P. 1982. Some contributions of and some controversies surrounding Thomas Jones and Benjamin Franklin Foster. The Accounting Historians Journal 9(2): 43-51.

Hughes, J. F. and L. Oats. 2007. King John's tax innovations - Extortion, resistance, and the establishment of the principle of taxation by consent. The Accounting Historians Journal 34(2): 75-107.

Inoue, K. 1978. The oldest German bookkeeping text: A commentary to recognize the neglected contribution of Grammateus to bookkeeping. The Accounting Historians Journal 5(1): 51-65.

Inoue, K. 1982. "Threefold bookkeeping" by Matthaus Schwardz. The Accounting Historians Journal 9(1): 39-51.

Irvine, H. 2002. The legitimizing power of financial statements in the Salvation Army in England, 1865-1892. The Accounting Historians Journal 29(1): 1-36.

Jacobsen, L. E. 1983. Use of knotted string accounting records in old Hawaii and ancient China. The Accounting Historians Journal 10(2): 53-61.

Jensen, D. L. 1998. Accounting Hall of Fame 1997 induction: Citation: Thomas Junior Burns. The Accounting Historians Journal 25(1): 159-161.

Jensen, D. L. 1998. Review: Leonard M. Savoie: Words from the Past, Thoughts for Today by Donald E. Tidrick. The Accounting Historians Journal 25(1): 174-176.

Jensen, D. L., A. R. Wyatt and C. A. Bowscher. 1997. Accounting Hall of Fame induction: citation and response: Charles Arthur Bowshler. The Accounting Historians Journal 24(1): 143-148.

Johns, R. S. 1976. In all my years - Classification of accounting services. The Accounting Historians Journal 3(1-4): 10-12.

Jones, J. W. 1983. A description of a Baltimore merchant's journal. The Accounting Historians Journal 10(1): 99-110.

Jones, M. 2016. Book review: Accounting at Durham Cathedral Priory. Management and control of a major ecclesiastical corporation 1083-1539 by Alisdair Dobie. The Accounting Historians Journal 43(1): 164-166.

Jones, T. 1977. Analysis of bookkeeping as a branch of general education (1842). The Accounting Historians Journal 4(2): 29-46.

Jones, T. W. and J. D. Smith. 1982. An historical perspective of net present value and equivalent annual cost. The Accounting Historians Journal 9(1): 103-110.

Jose, M. L. and C. K. Moore. 1998. The development of taxation in the Bible: Improvements in counting, measurement, and computation in the ancient middle east. The Accounting Historians Journal 25(2): 63-80.

Jun, S. H. and J. B. Lewis. 2006. Accounting techniques in Korea: 18th century archival samples from a non-profit association in the Sinitic world. The Accounting Historians Journal 33(1): 53-87.

Kaya, D., R. J. Kirsch and K. Henselmann. 2016. The role of non-governmental organizations (NGOs) as intermediaries of the European Union decision to adopt international accounting standards: 1973-2002. The Accounting Historians Journal 43(2): 59-127.

Kedslie, M. J. M. 1990. Mutual self interest - A unifying force; The dominance of societal closure over social background in the early professional accounting bodies. The Accounting Historians Journal 17(2): 1-19.

Kee, R. 1993. Data processing technology and accounting: A historical perspective. The Accounting Historians Journal 20(2): 187-216.

Keister, O. R. 1974. Unexpected Accounting? The Accounting Historians Journal 1(1-4): 16-18.

Kellenbenz, H. 1974. The state of bookkeeping in upper Germany at the time of the Fuggers and Welsers. The Accounting Historians Journal 1(1-4): 4.

Kern, B. B. 2000. The role of depreciation and the investment tax credit in tax policy and their influence on financial reporting during the 20th century. The Accounting Historians Journal 27(2): 145-164.

Ketz, J. E. 1984. Tithing and income measurement. The Accounting Historians Journal 11(2): 129-132.

Keyser, J. D. 2020. A historical assessment of a key auditor independence policy: Auditing your own work. The Accounting Historians Journal 47(2): 11-20.

Keyser, J. D. 2021. The recurring debate in the United States over mandatory firm rotation. The Accounting Historians Journal 48(1): 15-29.

Khodadoust, T. and P. Frishkoff. 1979. On mercantile accounting in pre-industrial Iran. The Accounting Historians Journal 6(1): 53-62.

Kieso, D. E., J. J. Weygandt, D. L. Jensen and A. R. Wyatt. 1999. Accounting Hall of Fame 1998 induction: Remarks, citation, and response: Arthur Ramer Wyatt. The Accounting Historians Journal 26(1): 153-163.

Kiger, J. E. and J. R. Williams. 1977. An emerging concept of income presentation. The Accounting Historians Journal 4(2): 63-77.

Kinnersley, R. L. 2016. The development of the totals column on the combined balance sheet for state and local governments in the United States during the 20th century. The Accounting Historians Journal 43(1): 33-57.

Kirk, D. J., D. L. Jensen and J. C. Burton. 1998. Accounting Hall of Fame 1997 induction: Remarks, citation, and response: John Campbell Burton. The Accounting Historians Journal 25(1): 149-158.

Kirkham, L. M. and A. Loft. 2001. The lady and the accounts: Missing from accounting history? The Accounting Historians Journal 28(1): 67-90.

Kirsch, R. J. 2012. The evolution of the relationship between the US Financial Accounting Standards Board and the International Accounting Standard setters. The Accounting Historians Journal 39(1): 1-51.

Kistler, L. H. 1980. The Middlesex Canal - An analysis of its accounting and management. The Accounting Historians Journal 7(1): 43-57.

Kistler, L. H., C. P. Carter and B. Hinchey. 1984. Planning and control in the 19th century ice trade. The Accounting Historians Journal 11(1): 19-30.

Koeppen, D. R. 1990. Creating an accounting culture in the classroom. The Accounting Historians Journal 17(1): 89-96.

Kohler, E. L. 1975. In all my years. The Accounting Historians Journal 2(1-4): 27-30.

Kojima, O. 1977. Accounting textbooks in seventeenth century England - Chiefly about Collins' work. The Accounting Historians Journal 4(1): 69-78.

Kolton, P., D. L. Jensen and D. J. Kirk. 1997. Accounting Hall of Fame induction: Remarks, citation and response: Donald James Kirk. The Accounting Historians Journal 24(1): 149-156.

Kozuh, R. M. 1983. Antecedents of the income tax in Colonial America. The Accounting Historians Journal 10(2): 99-116.

Kreiser, L. 1976. A short history of the economic development and accounting treatment of pension plans. The Accounting Historians Journal 3(1-4): 56-62.

Kreiser, L. and P. N. Dare. 1986. Shaker accounting records at Pleasant Hill: 1830-1950. The Accounting Historians Journal 13(2): 19-36.

Krom, C. L. and S. Krom. 2013. The Whiskey Tax of 1791 and the consequent insurrection: "A wicked and happy tumult". The Accounting Historians Journal 40(2): 91-113.

Krzystofik, A. T. 1975. Robert Hiester Montgomery (1872-1953). The Accounting Historians Journal 2(1-4): 67-70.

Kubin, K. W. 1975. Accounting for foreign currency translation: Current problems in historical perspective. The Accounting Historians Journal 2(1-4): 11-16.

Kubin, K. W. 1975. Interim report of the research committee. The Accounting Historians Journal 2(1-4): 55-57.

Kumar, A. 1988. Book review: The Contributions of Alexander Hamilton Church to Accounting and Management by Richard Vangermeersch. The Accounting Historians Journal 15(2): 224-226.

Kurtz, R. D., D. K. Herrera and S. D. Moussalli. 2006. Digitizing the Accounting Historians Journal: A short history. The Accounting Historians Journal 33(2): 157-168.

Kuter, M., M. Gurskaya and A. Andreenkova. 2018. Asset impairment and depreciation before the 15th century. The Accounting Historians Journal 45(1): 29-44.

Kuter, M., M. Gurskaya, A. Andreenkova and R. Bagdasaryan. 2017. The early practices of financial statement formation in Medieval Italy. The Accounting Historians Journal 44(2): 17-25.

Lamb, M. 2002. Defining "profits" for British income tax purposes: A contextual study of the depreciation cases, 1875-1897. The Accounting Historians Journal 29(1): 105-172.

Lamb, M. 2003. Questions of taxation framed as accounting historical research: A suggested approach. The Accounting Historians Journal 30(2): 175-196.

Lang, T. K. and J. R. Heier. 2013. The AIA's "special bulletin series" and its early guidance on tax issues related to depreciation, 1920-1929. The Accounting Historians Journal 40(1): 51-77.

Langenderfer, H. Q. 1996. Review: The Struggle for Status: A History of Accounting Education by Glenn Van Wyhe. The Accounting Historians Journal 23(1): 149-154.

Lawrence, C. and J. P. Stewart. 1993. DR Scott's conceptual framework. The Accounting Historians Journal 20(2): 95-117.

Lee, G. A. 1977. The coming of age of double entry: The Giovanni Farolfi ledger of 1299-1300. The Accounting Historians Journal 4(2): 79-95.

Lee, T. 1991. Review essay: Professional foundations and theories of professional behavior. The Accounting Historians Journal 18(2): 193-203.

Lee, T. 1994. The changing form of the corporate annual report. The Accounting Historians Journal 21(1): 215-232.

Lee, T. 2002. Henry Rand Hatfield and accounting biography. The Accounting Historians Journal 29(2): 123-130.

Lee, T. 2004. Economic class, social status, and early Scottish Chartered Accountants. The Accounting Historians Journal 31(2): 27-51.

Lee, T. A. 1983. The early debate on financial and physical capital. The Accounting Historians Journal 10(1): 25-50.

Lee, T. A. 1997. The influence of Scottish accountants in the United States: The early case of the Society of Accountants in Edinburgh. The Accounting Historians Journal 24(1): 117-141.

Lee, T. A. 2000. A social network analysis of the founders of institutionalized public accountancy. The Accounting Historians Journal 27(2): 1-48.

Lee, T. A. 2008. A letter from a teenage accounting clerk in 1846: A hidden voice in a micro-history of modern public accountancy. The Accounting Historians Journal 35(2): 43-69.

Lee, T. A. 2009. Outliers in the professional project of Victorian public accountancy: David Souter Robertson, Chartered Accountant. The Accounting Historians Journal 36(2): 75-92.

Lin, Z. J. 1992. Chinese double-entry bookkeeping before the nineteenth century. The Accounting Historians Journal 19(2): 103-122.

Lippman, E. J. 2009. Accountants' responsibility for the information they report: An historical case study of financial information. The Accounting Historians Journal 36(1): 61-79.

Lippman, E. and M. McMahon. 2017. Professionalism and politics in the procurement process: United States Civil War early years. The Accounting Historians Journal 44(1): 63-76.

Lloréns, M. B. 2004. Financial crises and the publication of the financial statements of banks in Spain, 1844-1868. The Accounting Historians Journal 31(2): 1-26.

Lloyd-Jones, R., M. J. Lewis, M. D. Matthews and J. Maltby. 2005. Control, conflict and concession: Corporate governance, accounting and accountability at Birmingham Small Arms, 1906-1933. The Accounting Historians Journal 32(1): 149-184.

Locke, R. R. 1979. Cost accounting an institutional yardstick for measuring British entrepreneural performance, circa 1914. The Accounting Historians Journal 6(2): 1-22.

Locke, R. R. 1979. New insights from cost accounting into British entrepreneurial performance circa 1914. The Accounting Historians Journal 6(1): 17-28.

Lvova, I. and D. Lvova. 2018. From theatrical to scientific reviewing: The case of Nikolay Blatov (1875-1942). The Accounting Historians Journal 45(1): 83-99.

Macías, M. 2002. Vangermeersch manuscript award winner, 2001: Privatization and management accounting systems change: The case of the 19th century Spanish tobacco monopoly. The Accounting Historians Journal 29(2): 31-57.

Macintosh, N. B. 2009."Effective genealogical history: Possibilities for critical accounting research. The Accounting Historians Journal 36(1): 1-27.

Magill, H. T. 1987. A commentary on CPAs in 1908. The Accounting Historians Journal 14(2): 109-114.

Maltby, J. 2005. Showing a strong front: Corporate social reporting and the 'business case' in Britain, 1914-1919. The Accounting Historians Journal 32(2): 145-171.

Mann, H. 1976. John McDonald. The Accounting Historians Journal 3(1-4): 68-72.

Mann, H. 1979. Accounting for Les Forges De Saint-Maurice 1730-1736. The Accounting Historians Journal 6(1): 63-82.

Mann, H. 1984. Thus spake the rabbis - The first income tax? The Accounting Historians Journal 11(1): 125-133.

Margavio, G. W. 1993. The savings and loan debacle: the culmination of three decades of conflicting regulation, deregulation, and re-regulation. The Accounting Historians Journal 20(1): 1-32.

Markarian, G. 2014. The crisis and fair values: Echoes of early twentieth century debates? The Accounting Historians Journal 41(1): 35-60.

Marquette, R. P. and R. K. Fleischman. 1992. Government/business synergy: Early American innovations in budgeting and cost accounting. The Accounting Historians Journal 19(2): 123-145.

Marsh, C. C. 1988. A lecture on the study of book-keeping, with a balance sheet. The Accounting Historians Journal 15(2): 183-203.

Martinelli, A. 1977. Business ventures in Genoa during the twelfth century (1156-1158). The Accounting Historians Journal 4(1): 55-68.

Mattessich, R. 1987. Prehistoric accounting and the problem of representation: On recent archeological evidence of the Middle-East from 8000 B.C. to 3000 B.C. The Accounting Historians Journal 14(2): 71-91.

Mattessich, R. 1998. From accounting to negative numbers: A signal contribution of medieval India to mathematics. The Accounting Historians Journal 25(2): 129-145.

Mattessich, R. 1998. Recent insights into Mesopotamian accounting of the 3rd millennium B.C. - Successor to Token accounting. The Accounting Historians Journal 25(1): 1-27. The Accounting Historians Journal. 1998. Follow-up to: "Recent insights into Mesopotamian accounting of the 3rd millennium B.C.": Correction to table 1. The Accounting Historians Journal 25(2): 147-149.

Mattessich, R. 2002. The oldest writings, and inventory tags of Egypt. The Accounting Historians Journal 29(1): 195-208.

Matthews, D. 2006. From ticking to clicking: Changes in auditing techniques in Britain from the 19th century to the present. The Accounting Historians Journal 33(2): 63-102.

Matthews, D. 2016. The social class, educational background, gender and recruitment of American CPAs: An historical profile. The Accounting Historians Journal 43(1): 121-155.

Matthews, D. 2017. Publication in accounting history: A long-run statistical survey. The Accounting Historians Journal 44(2): 69-98.

Matthews, D. 2019. The past, present, and future of accounting history. The Accounting Historians Journal 46(2): 1-16.

Matz, A. 1987. Letter to the editor. The Accounting Historians Journal 14(2): 133-134.

Matz, A. 1976. Edward P. Moxey, Jr. The Accounting Historians Journal 3(1-4): 63-68.

May, G. O. 1989. The accountant and the investor. The Accounting Historians Journal 16(2): 219-238. (From The Ethical Problems of Modern Accountancy, Lectures delivered in 1932, William A. Vawter Foundation of Business Ethics, Northwestern University School of Commerce, New York: The Ronald Press Company, 1933).

Mayer-Sommer, A. P. 1980. Public accounting in 1929. The Accounting Historians Journal 7(2): 23-44.

McDonald, J. 2002. Tax fairness in eleventh century England. The Accounting Historians Journal 29(1): 173-193.

McDonough, R. P., P. J. Miranti and M. P. Schoderbek. 2020. The search for order in municipal administration: Herman A. Metz and the New York City experience, 1898-1909. The Accounting Historians Journal 47(1): 55-74.

McDougal, T. and A. Barden. 1979. A sharecrop agreement of the 1830s. The Accounting Historians Journal 6(1): 92.

McKee, T. E. 1979. An 1870 corporate audit committee. The Accounting Historians Journal 6(2): 61-68.

McKinstry, S. 2009. In memoriam, A Scottish eulogy: David A. R. Forrester (1928-2009). The Accounting Historians Journal 36(2): vi.

McKinstry, S. and M. Fletcher. 2002. The personal account books of Sir Walter Scott. The Accounting Historians Journal 29(2): 59-89.

McLean, T. 1997. Agent's reputation, accounting and costing in organisational control structures. The Accounting Historians Journal 24(1): 1-23.

McMillan, K. P. 1998. 1997 Vangermeersch Manuscript Award winner: The science of accounts: Bookkeeping rooted in the ideal of science. The Accounting Historians Journal 25(2): 1-33.

McWatters, C. 1993. The evolution of the profit concept: One organization's experience. The Accounting Historians Journal 20(2): 31-65.

McWatters, C. S. 2000. Review: The Role of Accounting in the Economic Development of England by James Ole Winjum; Securities Regulation and the New Deal by Michael E. Parrish; Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe by Hanns-Martin W. Schoenfeld; Lord Byron Accounts Rendered by Doris Langley Moore. The Accounting Historians Journal 27(2): 199-200.

McWatters, C. S. and Y. Lemarchand. 2006. Accounting representation and the slave trade: The Guide Du Commerce of Gaignat De L'Aulnais. The Accounting Historians Journal 33(2): 1-37.

Melzer, J. T. S. 1988. The rise in the price of wheat for the "Bakery in the street of the Fishmarket" in the city of Lima 1812-1821. The Accounting Historians Journal 15(1): 89-118.

Mepham, M. J. 1986. Accounting control: An historical note. The Accounting Historians Journal 13(1): 103-107.

Mepham, M. J. 1988. The Scottish enlightenment and the development of accounting. The Accounting Historians Journal 15(2): 151-176.

Merino, B. D. 1975. Joseph E. Sterrett (1870-1934). The Accounting Historians Journal 2(1-4): 62-64.

Merino, B. D. 1987. Capsule comments: Research sources. The Accounting Historians Journal 14(1): 145-146.

Merino, B. D. 1987. Review essay: Historical methods - Post modernist analysis. History & Criticism by Dominick LaCapra; The Emergence of the Past -A Theory of Historical Explanation by Dale L. Porter. The Accounting Historians Journal 14(1): 137-140.

Merino, B. D. and A. G. Mayper. 1993. Accounting history and empirical research. The Accounting Historians Journal 20(2): 237-267.

Michael, R. R. 1996. Voluntary disclosure in a nineteenth century American corporation: The demise of managerial information as a significant element of financial reporting. The Accounting Historians Journal 23(2): 1-33.

Michael, R. R. and L. D. Lankton. 1994. Accounting innovations: The implications of a firm's response to post Civil War market disruptions. The Accounting Historians Journal 21(2): 41-84.

Michael, R. R. and P. A. Nelson. 1998. A labor-based explanation for accounting innovation in a late nineteenth century American corporation. The Accounting Historians Journal 25(1): 93-114.

Miley, F. 2017. Memorial: Vale Michael Gaffikin: 1944-2017. The Accounting Historians Journal 44(2): 185-188.

Miley, F. and A. Read. 2017. Choreography of the past: Accounting and the writing of Chistine de Pizan. The Accounting Historians Journal 44(1): 51-62.

Miller, A. D. and D. Oldroyd. 2018. Does stewardship still have a role? The Accounting Historians Journal 45(1): 69-82.

Mills, G. T. 1994. Early accounting in Northern Italy: The role of commercial development and the printing press in the expansion of double-entry from Genoa, Florence and Venice. The Accounting Historians Journal 21(1): 81-96.

Mills, P. A. 1986. Financial reporting and stewardship accounting in sixteenth-century Spain. The Accounting Historians Journal 13(2): 65-76.

Mills, P. A. 1987. The probative capacity of accounts in early-modern Spain. The Accounting Historians Journal 14(1): 95-108.

Moore, L. 1989. Beta Alpha Psi, From Omega to Zeta Omega: The Making of a Comprehensive Fraternity, 1946-1984 by Terry K. Sheldahl. The Accounting Historians Journal 16(1): 140-142.

Moore, L. 2017. Carving nature at its joints: The entity concept in an entangled society. The Accounting Historians Journal 44(2): 125-138.

Morton, J. R. 1974. DR Scott. The Accounting Historians Journal 1(1-4): 27-29.

Mosich, A. N. 1974. Henry Whitcomb Sweeney. The Accounting Historians Journal 1(1-4): 25-27.

Most, K. S. 1976. How wrong was Sombart? The Accounting Historians Journal 3(1-4): 22-28

Most, K. S. 1984. Editorial. The Accounting Historians Journal 11(2): vii-ix.

Most, K. S. 1986. Editorial. The Accounting Historians Journal 13(2): vii-viii.

Mouck, T. 1989. The irony of "the golden age" of accounting methodology. The Accounting Historians Journal 16(2): 85-106.

Mouck, T. 1993. The "Revolution" in financial reporting theory: A Kuhnian interpretation. The Accounting Historians Journal 20(1): 33-57.

Mouck, T. 1995. Irving Fisher and the mechanistic character of twentieth century accounting thought. The Accounting Historians Journal 22(2): 43-83.

Mouck, T. 2004. Ancient Mesopotamian accounting and human cognitive evolution. The Accounting Historians Journal 31(2): 97-124.

Moussalli, S. D. 2008. State and local government accounting in 19th century America: A review of the literature. The Accounting Historians Journal 35(1): 167-195.

Murai, H. 1999. Review: Japanese Management Accounting: A Historical and Institutional Perspective by Hiroshi Okano. The Accounting Historians Journal 26(2): 170-172.

Murphy, G. J. 1975. Historical vignette: Benjamin Franklin on accounting. The Accounting Historians Journal 2(1-4): 49-50.

Murphy, G. J. 1980. Some aspects of auditing evolution in Canada. The Accounting Historians Journal 7(2): 45-61.

Murphy, G. J. 1984. Early Canadian financial statement disclosure legislation. The Accounting Historians Journal 11(2): 39-59.

Murphy, G. J. 1986. A chronology of the development of corporate financial reporting in Canada: 1850 to 1983. The Accounting Historians Journal 13(1): 31-62.

Murphy, G. J. and B. D. Merino. 1987. Review essay: Some eighteenth century accounting treatises. A Treatise of Bookkeeping or Merchants Accounts in the Italian Method of Debtor and Creditor by Alexander Malcolm; Bookkeeping Modernized or Merchant Accounts by Double Entry by John Mair; A New and Complete System of Bookkeeping By An Improved Method of Double Entry by William Mitchell. The Accounting Historians Journal 14(2): 115-123.

Myers, J. H. 1985. Spiraling upward: Auditing methods as described by Montgomery and his successors. The Accounting Historians Journal 12(1): 53-72.

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