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Volume 11, Number 1

The Accounting Historians Journal
Spring 1984
Volume 11, Number 1

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 11, Number 1 Spring, 1984

CONTENTS

Guide for Submitting Manuscripts
Reproduction Policy

Feature Articles

The Interprofessional Tax Altercation — WILLIAM S. HOPWOOD AND KAREN S. HREHA
Planning and Control in the 19th Century Ice Trade — LINDA H. KISTLER, CLAIRMONT P. CARTER AND BRACKSTON HINCHEY
The Development of Group Accounting in the United Kingdom to 1933 — J. R. EDWARDS AND K. M. WEBB
The Development of Compilations and Reviews — LARRY J. RANKIN
The Significance of Ancient Mesopotamia in Accounting History — DOUGLAS GARBUTT
The Development of British Railway Accounting: 1800-1911 — JOHN J. GLYNN

Historical Nuggets

The Behavioural Impact of Budgets: Early Accounting Contributions — LEE D. PARKER
Thus Spake the Rabbis—The First Income Tax? — HARVEY MANN
A Comment on Some Remarks by Historians of Cost Accounting on Engineering Contributions to the Subject — RICHARD VANGERMEERSCH
Genesis of Divisional Management and Accounting Systems in the House of Mitsui, 1710-1730 — SADAO TAKETERA AND NOBORU NISHIKAWA
Taylor’s Contribution to Cost Accounting, A Reply — ROSITA S. CHEN AND SHENG-DER PAN

Book Reviews

Finance and Enterprise in Early America: A Study of Stephen Girard s Bank 1812-1831 – HAMER
Business in the New South: A Historical Perspective – GIVENS
The Tally Stick: A neglected bearer of cultural tradition – BAXTER
Accounting for Corporate Retained Earnings – WILLIAMS
A Business of National Importance: The Royal Mail Shipping Group, 1902-1937 – JENNINGS
Railway Revenue: A Treatise on the Organization of Railroads and the Collection of Railway Receipts – ACLAND
Three Contributions to the Development of Accounting Thought – HERMANSON
Auditing Symposium VI Proceedings of the 1982 Touche Ross/University of Kansas Symposium on Auditing Problems – WYER
Beta Alpha Psi, from Alpha to Omega – FESMIRE
Texas Society of Certified Public Accountants: A History – KRZYSTOFIK

Doctoral Research

Doctoral Dissertation Abstracts — Szaivert, Kehoe, St. George,
Floystad, Rollison, Shelton, Luchembe, Mayer
Announcements