R. H. Parker UNIVERSITY OF EXETER

SELECT BIBLIOGRAPHY OF WORKS ON THE HISTORY OF ACCOUNTING 19811987

Abstract: This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from 19811987 but a few fall outside this period. Some works are included which I have not had the opportunity of examining. These are marked f.

A. GENERAL

l(d). BAILEY, D.T., ‘European Accounting History’, pp. 1743 of Holzer, H.P. et al., International Accounting (New York, Harper & Row, 1984). A general survey, notable for its references to Jewish and East European developments. l(e). BYWATER, M.F. and YAMEY, B.S., Historic Accounting Literature, A Companion Guide (London, Scolar Press, 1982) 255 pp.

Essays on 59 accounting authors from the 16th to the 19th centuries (not including Pacioli). Excellent bibliography. 3(g). COLASSE, B., ‘Repères Historiques’ , Les Cahiers Français, no.210 (1983) 36. Benchmarks in accounting history.

3(h). DEGOS, J.G., ‘Les Grands Précurseurs de la Comptabilité’, Revue Française de Comptabilité, no. 161 (Octobre 1985)3441. A brief general account, with the emphasis on Italy and France.

3(i). DHONDT, J., Finance et Comptabilité Urbaines du XI au XVIe siècle (Brussels, Pro Civitate, 8e series, VII, 1964) 429 pp. + 36 plates.
The help of Basil Yamey and Esteban Hernandez Esteve is gratefully acknowledged.

A valuable collection of essays (mainly in French but also in German, Spanish, Italian and English) on accounting and finance in medieval European cities.
6(d). GAERTNER, J.R. (ed.), Selected Papers from the Charles Waldo Haskins Accounting History Seminars (Atlanta, Academy of Accounting Historians, 1983).
Papers by Yamey, Brief, Jensen, Seidler, Crumbly, Miller, Garner, Baxter and Schoenfeld.

6(e). GAFFIKIN, M.J.R., ‘Toward a Taxonomy of Historical Research Methods in Accounting’, Accounting History, 5 (December 1981) 2262. Analysis of research methods available to accounting historians.

7(d). GLAUTIER, M.W.E., ‘Searching for Accounting Paradigms’, Accounting Historians Journal, 10 (Spring 1983) 5168.

Argues that an analysis based upon hypotheses relating to different states of central political power explains historically significant changes in accounting.
7(e). GOLDBERG, L., ‘Murray’s Science of Accountantship’, Accounting and Business Research, 12 (1982) 310312. Review of an early (1862) booklet on accounting history.

12(b). ‘History of Accounting’, Cost and Management, 54 (JulyAug. 1980) 5762. A brief illustrated survey.

12(c). HOPWOOD, A.G., ‘The Archaeology of Accounting Systems’, Accounting, Organizations and Society, 12, 3 (June 1987)207234. Accounting change over time within an organizational framework.

12(d). HOPWOOD, A.G. and JOHNSON, H.T., ‘Accounting History’s Claim to Legitimacy’, International Journal of Accounting, 21 (1986) 3746. A reply to Lister (item 17(g)).

12(e). IFRAH, G., Histoire Universelle des Chiffres (Paris, Seghers, 1981) 568 pp.

Counting and calculating through the ages. Many chapters are of interest to accounting historians. Translated (by L. Blair) as From One to Zero: A Universal History of Numbers (New York, Viking Penguin, 1986). Well illustrated; useful bibliography.

17(f). LEE, T.A. (ed.), A Scottish Contribution to Accounting History (New York, Garland Publishing, 1986) 149 pp. Reprints, inter alia, items 17(d), 55(b), 95(c), 141(c), 145(a), 216(c), 227(a), 233(b), 273(g), 298(e), 325(a) and 351(b).

17(g). LISTER, R.J., ‘Accounting as History’, International Journal of Accounting, 18 (Spring 1983) 4968. Arguments against the usefulness of the study of accounting history.

17(h). LISTER, R.J., ‘Werner Sombart’s “Der moderne Kapitalismus”: An Apotheosis of Double Entry’, Accounting and Business Research, 15 (1985) 229231. Aims to provide an accurate rendering into English of Sombart’s ideas on double entry. 23(d). MERINO, B. (ed.), The Relevance of History to Contemporary Accounting Issues (New York, Vincent C. Ross Institute of Accounting Research, New York University, 1978) 36 pp.

Papers by Merino, Yamey, Brief and Jensen. 23(e). MOST, K.S., Accounting Theory (Columbus, Grid, 2nd ed. 1982) xv + 568 pp. Accounting theory presented with a strong historical emphasis.

23(f). MURRAY, A., Reason and Society in the Middle Ages (Oxford, Clarendon Press, 1978) xiv + 507 pp. Chapters 7 (The emergence of the arithmetical mentality) and 8 (Men and mathematics) are of interest to accounting historians.

23(g). NOBES, C. (ed.), The Development of Double Entry (New York, Garland Publishing, 1984).

Readings in the early practice of double entry with reprints of items 30(c), 34, 62(b), 62(c), 62(d), 63(d), 64(a), 64(b), 147(a), 165, 188(b) and 190. The editor provides a chronological bibliography of selected writings on surviving account books of the 11th to the 19th centuries.

24(d). PARKER, R.H., ‘The Study of Accounting History’, pp. 279293 of Bromwich, M. and Hopwood, A.G. (eds.), Essays in British Accounting Research (London, Pitman, 1981).

A general survey with particular reference to double entry, corporate financial reporting, accounting institutions, and the relationship with economic and business history.

24(e). PARKER, R.H., Papers on Accounting History (New York, Garland Publishing, 1984) xii + 184 pp. Reprints items 24(d), 302, 256(b), 256(j), 195(a), 277(ak), 224(a), 325(p) (in part), 224(b), 325(e), 224, 141(c), 303 and 316(b).

24(f). PARKER, R., ‘History of Accounting’, Australian Accountant, 56 (1986) no.l, 778, no.2, 578, no.3, 4950, no.4, 712, no.5, 7980, no.6, 7980, no.7, 812, no.8, 8082, no.9, 489, no. 10, 856, no. 11, 868. Eleven short articles on selected topics in accounting history.

27(b). POUND, G.B. and POLLARD, B.M., ‘Accounting Theory and History — Lessons to be Learned’, International Journal of Accounting, 16 (Spring 1981) 99123.
Historical background of accounting principles in UK, USA and Australia.

27(c). PREVITS, G.J. and COMMITTE, B. (compilers), An Index to the Accounting Review 19261978 (Sarasota: American Accounting Association, 1980). Detailed and indispensable guide to a leading US journal.

27(d). PREVITS, G.J., PARKER, L.D. and COFFMAN, E.N., ‘Investigación de la Historia de la Contabilidad: una Perspectiva desde Mediados de 1980’, Contaduria (Universidad de Antioquia, Colombia) 9 (September 1986) 122128.

A guide to accounting history research with emphasis on the USA and modern history.

27(e). ROBERTS, A.R. (ed.), An Historical and Contemporary Review of the Development of International Accounting (Academy of Accounting Historians, 1979) 58 pp. Papers read at the third annual Charles Waldo Haskins Accounting History Seminar.

27(f). SAMUELS, J.M. and PIPER, A.G., ‘The Spread of Ideas’, pp. 930 of their International Accounting: A Survey (London, Croom Helm, 1985). The historical background to international and comparative accounting.

27(g). SCHNEIDER, D., Geschichte betriebswirtschaftlicher Theorie (Munich, R. Oldenbourg, 1981) xi + 494 pp. A history of business economics theory.

28(b). SHERMAN, W.R., ‘Where’s the “R” in Debit?’, Accounting Historians Journal, 13 (Fall 1986) 137143. An entertaining but unoriginal explanation of the abbreviations Dr. and Cr.

28(c). SOLOMONS, D., Collected Papers on Accounting and Accounting Education, Vol.2 (New York, Garland Publishing, 1984) xiii + 293 pp.
Reprints items 28 and 261.

28(d). STORRAR, C. (ed.), The Accountant’s Magazine: An Anthology (New York, Garland Publishing, 1986) 213 pp.
Extracts, with an introduction, from the journal of the Scottish Institute 18971954.

29(b). UNIVERSITÀ DEGLI STUDI DI PISA FACOLTÀ DI ECONOMIA E COMMERCIO, Quarto Congresso Internazionale di Storia della Ragioneria. Fourth International Congress of the History of Accountancy. Atti. Congress Proceedings. Actas. (Pisa, ETS Editrice, 1985) 830 pp.

45 papers from the 1984 Congress, ranging alphabetically from Antoni to Yamey. Mainly in English, but some papers in Italian, French, Spanish and Portuguese.
30(d). WATANABE, I., A History of Profit and Loss Accounting (Tokyo, Moriyama Publishing Co., 1983) 255 pp. [in Japanese]. Reviewed in Accounting Historians Journal, Fall 1984.

36(f). YAMEY, B.S., ‘Some Reflections on the Writing of a General History of Accounting’, Accounting and Business Research, 11 (1981) 127135. Argues with numerous illustrations the importance to accounting history of both factfinding and theorising.

36(g). YAMEY, B.S., ‘Accounting’, pp. 3643 of vol.1 of STRAYER, J.R. (ed.) Dictionary of the Middle Ages (New York, Charles Scribner’s Sons, 1982). Emphasizes the importance of stewardship and the variety of account keeper, content, orderliness, regularity, numeral system, language, form and writing material.

36(h). YAMEY, B.S., Further Essays on the History of Accounting (New York, Garland Publishing, 1982). Reprints items 36(d), 36(f), 36(g), 67(e), 138(d) (essay by Yamey), 157(b), 157(c), 358, 358(a), 358(b) and 358(c).

36(i). YAMEY, B.S., Arte e Contabilità (Bologna, Credito Romagnolo, 1986) 287 pp.

Twenty chapters on various aspects (some historical) of the relationship between art and accounting. Magnificently illustrated. Not yet available in English. See also the same author’s ‘AccountBook Covers in Some Vanitas StillLife Paintings’, Journal of the Warburg and Courtauld Institutes, XL VII (1984)22931.

B. ANCIENT ACCOUNTING

37(e). BOWMAN, A.K. and THOMAS, J.D., Vindolanda: The Latin Writing Tablets (London, Alan Sutton, 1983) 157 pp. + xv plates. The tablets (thin fragments of wood) were mainly used to record military receipts and disbursements at a Roman fort in Britain about 100 A.D. See also Bowman, A.K., The Roman Writing Tablets from Vindolanda (London, British Museum Publications, 1983) 48 pp.

37(f). BRICE, W.C., ‘The Writing System of the ProtoElamite Account Tablets of Susa’, Bulletin of the John Rylands Library, XLV (19623) 1539. Transcriptions of accounts kept on clay tablets in the third millenium B.C.

37(g). CARANDINI, A., ‘Columella’S Vineyard and the Rationality of the Roman Economy’, Opus, 2 (1983) 177204. Argues, contrary to other commentators, that Roman accounting could serve as an aid to rational decision making.

38(c). FINK, R.O., Roman Military Records on Papyrus (Case Western Reserve University Press for the American Philological Association, 1971) xvii + 564 pp. Ch.IV covers accounts, receipts and records of matériel.

38(d). GARBUTT, D., ‘The Significance of Ancient Mesopotamia in Accounting History’, Accounting Historians Journal, 11 (1984) 83101. Accounts recorded on clay tablets, c.2500 B.C. to c.50 B.C.

40(a). HAGERMAN, R.L., ‘Accounting in the Bible’, Accounting Historians Journal, 7 (Fall 1980) 7176. 40(b). HALL, R.M., ‘The Fiscal Structure of the Pharaohs: Taxation, Money, Prices and Wages in Ancient Egypt’, The Treasurer, May 1986, 3335. A brief account stressing the scarcity of documentary evidence. See also James, T.G.H., Pharoah ‘s People. Scenes from Life in Imperial Egypt (London, The Bodley Head, 1984) passim.

41(a). JOUANIQUE, P. ‘Le “Codex Accepti et Expensi” chez Cicéron’, Revue Historique de Droit Français et Etranger, XLVI (1968) 531.

41(b). JOUANIQUE, P., ‘La regla “quien reibe, debe”: una herencia de antigua raigambre en la contabilidad moderna’, Técnica Contable, no .461 (May 1987) 247258.

A Roman origin for the rule ‘Debit the receiver’. 43(b). LAMBERT, M., La Naissance de I’Ecriture en Pays de Sumer (Paris, Societe des Antiquités Nationales, Jan. 1976) 14 pp. The role of accounting in the development of writing.

43(c). MACVE, R.H., ‘Some Glosses on “Greek and Roman Accounting” ‘, History of Political Thought, VI (1985) 233264. A survey of work on Greek and Roman accounting since the classic paper by de Ste. Croix, 1956 (item 46). Also discusses in some detail a Roman calculation of the profitability of viticulture.

43(d). MEGALLY, M., Notions de Comptabilité. A Propos du Papyrus E. 3226 du Musée du Louvre (Le Caire, Institut Français d’Archaélogie Orientale du Caire, 1977) xiv + 145 pp. + vi plates. Accounting for grain and dates in 18th dynasty ancient Egypt. See also the same author’s Le Papyrus Hiératique Comptable E. 3226 du Louvre (Le Caire, IFAO, 1971) xi + 53 pp. + lxxvii plates, which provides transcriptons, photographic reproductions and translations (into French), and his Recherches sur I‘Economie, I’Administration et la Comptabilité Egyptiennes à la XVIIIe Dynastie d’Après le Papyrus E.3226 du Louvre (Le Caire, IFAO, 1977) xxxii + 295 pp. + viii plates. 45(a). MOST, K.S., ‘How Wrong was Sombart?’, Accounting Historians Journal, 3 (1976) 2228. Despite the title, mainly concerned with Roman accounting.

45(b). PATTERSON, J.C., ‘The Development of the Concept of Corporation from Earliest Roman Times to A.D. 476’, Accounting Historians Journal, 10 (Spring 1983) 8798.

45(c). PETTINATO, G., The Archives of Ebla: An Empire Inscribed in Clay (New York: Doubleday, 1981) xvi + 347 pp. Clay tablets from North Syria dating from c.2000 B.C. Most of the tablets are commercial and economic in character.

46(h). SCHMANDTBESSERAT, D., ‘The Envelopes That Bear the First Writing’, Technology and Culture, 21 (1980) 357385. The role of accounting in the evolution of writing in the Middle East c.3,5003,200 B.C. One of a number of papers by the same author, including ‘The Earliest Precursor of Writing’, Scientific American, 238 (1978) 5059, ‘An Archaic Recording System in the UrakJemdek Nasr Period’, American Journal of Archaeology, 83 (1979) 2331, and ‘Reckoning Before Writing’, Archaeology, 32 (1979) 2231. See also Swanson, G.A., ‘The “Roots” of Accounting’, Accounting Historians Journal, 11 (Fall 1984) 111116.

46(i). SNELL, D.C., Ledgers and Prices. Early Mesopotamian Merchant Accounts (New Haven, Yale University Press, 1982) xx + 282 pp. + 42 plates. A study of tablets recording opening and closing balances, and inputs and outputs of commodities, using silver as the unit of account.

460). STEVELINCK, E., ‘Accounting in Ancient Times’, Accounting Historians Journal, 12 (Spring 1985) 116. Argues that ancient Egyptian and Babylonian accounting practices are of little interest. Originally published in the Revue Beige de la Comptabilité et de l’Informatique, no.2, 1983. See also article by the same author in the Bulletin de l’Institut des Historiens Comptables de France, no.2, 1978 and no.5, 1980.

46(k). THILO, M., Der Codex accepti et expensi im Römischen Recht, ein Beitrag zur Lehre von der Liter alobligation (Göttingen, MusterSchmidt, 1980) xvii + 346 pp.f

C. EARLY ITALIAN ACCOUNTING

46(1). ANTONI, T., I Partitari Maiorchini del ‘Lou dels Pisans’ Relativi al Commercio dei Pisani nelle Baleari (1304 1322 e 13531355) (Pisa, Pacini Editore, 1977) 77 pp. Reviewed in Accounting Historians Journal, Spring 1980. See also item 333 (d).

46(m). BALLETTO, L., Battista de Luco Mercante Genovese del Secolo XV e il suo Cartulario (Genoa, University of Genoa Institute of Paleography and Medieval History, 1979) xci + 299 pp. The double entry account book (in Latin with Roman numerals) of a 15th century Genoese merchant.

51(a). DAVIS, M.D., Piero delta Francesca’s Mathematical Treatises (Ravenna, Longo Editore, 1977) xxv + 135 pp. Contains many references to Pacioli including a discussion of his portrait by Jacopo de’ Barbari and his ‘plagiarism’ of Piero’s writings.

55(b). DINI, B., Una Pratica di Mercatura in Formazione (13941395) (Florence, Felice Le Monnier, 1980) ix + 293 pp. Reproduction of an account book later used as a trade manual.

55(c). DORINI, U. and BERTELE, T. (eds.), Il Libro dei Conti di Giacomo Badoer (Costantinopoli 14361440) (Rome, Istituto Poligrafico dello Stato Italiano, 1956) xv + 857 pp. Reproduction of a double entry ledger kept in Constantinople by a Venetian merchant. See also items 64(a), (b), (d), (e), (f), 67(f).

57(d). DUNLOP, A.B.G., ‘Pacioli’s Summa de Arithmetica’, Accountant’s Magazine LXV (1961) 694702. Based on the copies in the libraries of the Scottish Institute.

55(e). DUNLOP, A., ‘Bibliographical Notes on Five Examples of Pacioli’s Summa in Scotland’, Abacus, 21 (1985) 149173. A well illustrated guide to textual comparison.

58(a). IZUTANI, K., The Origin of Double Entry Bookkeeping (Tokyo, Moriyama Book Store, 1980) 306 pp. (in Japanese). See also the same author’s ‘The Origin of Double Entry Bookkeeping’, Osaka Keidai Ronshu, no. 136 (July 1980) 134.

62(g). LANE, F.C. and MUELLER, R.C., Money and Banking in Medieval and Renaissance Venice. Vol. 1 Coins and Moneys of Account (Baltimore, The Johns Hopkins University Press, 1985) xx + 684 pp. Distinguishes between money as a unit of account and as a means of payment and discusses the problem of multiple monies of account and the resulting accounting complexities. See especially ch.l and pp. 34751, 35560, 48990.

62(h). MANCA, C. (ed.), Il libro di conti di Miguel Carovira (Padua, Pubblicazione dell’Istituto di storia medioevale e moderna dell’Università degli studi Cagliari, XI, XII, 1969). f

62(i). MARTINELLI, A., ‘The Ledger of Cristianus Lomellinus and Dominicus de Garibaldo, Stewards of the City of Genoa (134041), Abacus, 19 (1983) 83118. Includes translations of many accounts in the ledger and four plates reproducing original accounts.

63(d). NOBES, C.W., ‘The Gallerani Account Book of DOS1308’, Accounting Review (1982) 303370. A very early example of double entry.

63(e). PEPPER, D.S., ‘Guido Reni’s Roman Account Book — I. The Account Book’, Burlington Magazine, CXIII (1971) 309317. Includes a full transcription (16091612) and reproductions of the cover and seven leaves. 64(d). PERAGALLO, E., ‘Merchandising of Slaves as Portrayed in the 15th Century Ledger of Jachomo Badoer, a Venetian Merchant’, Accounting and Business Research, XII (1981) 6165. Includes translations of the slave accounts. 64(e). PERAGALLO, E., ‘Closing Procedures in the 15th Century Ledger of Jachomo Badoer, a Venetian Merchant’, Accounting Review, LVI (1981) 587595. Adjusting, closing and balancing with a balance account but no trial balance.

64(f). PERAGALLO, E., ‘Development of the Compound Entry in the 15th Century Ledger of Jachomo Badoer, a Venetian Merchant’, Accounting Review, LVIII (1983) 98104. The earlies extant example of the compound entry in Venetian bookkeeping.

65(b). STEVELINCK, E., ‘Luca Pacioli et Piero della Francesca’, Revue Beige de la Comptabilité et de l’Informatique, XXV no.4 (1984) 516.

67(f). VAR, T., ‘The Ledger of Giacomo Badoer (143639) and the Eastern Trade’, Accounting History, vol.1, no.2 (December 1976) 622. The background to a 15th century double entry Venetian ledger.

67(g). VAR, T., ‘Bonsignori Family Estate Accounting 14611632’, Accounting Historians Journal, 8 (1981) 2335. Trust accounting in 15th and 16th century Florence.

E. EARLY FRENCH ACCOUNTING

86(b). BOSHER, J.F., French Finances 17701795. From Business to Bureaucracy (Cambridge, University Press, 1970) xvi + 370 pp. Public sector finance and accounting during a crucial period in French history.

86(c). D’HAENENS, A., Comptes et documents de I’Abbaye de SaintMartin de Tournai sous I Administration des gardiens royaux (13121355) (Bruxelles, Palais des Academies, 1962) 882 pp. Reproduction of charge and discharge accounts (in French or Latin) relative to the administration of an abbey and its lands.

88(b). GUILLEMAIN, B., Les recettes et les dépenses de la chambre apostolique pour la quatrième année du pontificat de Clément V (13081309) (Introitus et Exitus 75) (Paris, Collection de l’Ecole Française de Rome 39, 1978) xxxviii + 157 pp. Transcription of papal receipt and expense accounts (in Latin).

90(a). MAILLARD, F. and FAWTIER, R. (eds.), ComptesRoyaux (131428) (Paris, Documents Financiers IV. Recueil des historiens de la France, Académie de Inscriptions et Belles Lettres, 1961) vol.1 lvi 4 634 pp., vol.2 566 pp. Divers accounts of the French Crown in the early 14th century. In French and Latin.

91(c). MOLLAT, M. and FAVREAU, R., Comptes généraux de l’état bourguignon entre 1416 et 1420 (Paris, Documents Financiers, V. Recueil des historiens de la France. Académie de Inscriptions et Belles Lettres. 4 vols. 196576).f

92(b). SOSSON, J.P., ‘Un compte inédit de construction, de galères à Narbonne (131820)’, Bulletin de l’Institut Historique Beige de Rome, XXXIV (1962) 53318.

92(c). VILLAINGANDOSSI, C., Comptes du Sel de Francesco di Marco Datini pour sa compagnie d’Avignon 13769 (Paris, Collection de doucments inédits sur l’Historie de France, VII, 1969).f F. EARLY ENGLISH AND SCOTTISH ACCOUNTING (i ) Manorial, Household and Parochial Accounts

93(b). ALCOCK, N.W., ‘An East Devon Manor in the Later Middle Ages’, Report and Transactions of the Devonshire Association, CII (1970) 141187, CV (1973) 141190. Includes transcriptions of the account rolls (in Latin) for 139899, 142829 and 152425. 95(d). DOBIE, K.H., ‘John Scott’s Account Book 17561769’, Transactions of the Dumfries and Galloway Natural History and Antiquarian Society, LVII (1982) 9192. 95(e). DOUCH, H.L. (ed.), ‘The Household Accounts of Warwick Mohun of Luney, 17051714, Journal of the Royal Institution of Cornwall, IX (1984) 226304. A record of cash payments.

95(g). ERSKINE, A.M., The Accounts of the Fabric of Exeter Cathedral, 12791353 (Devon & Cornwall Record Society, N.S. vols.24 and 26, 1981 and 1983) ixxi, 1212 and ixxxvi, 213349 pp. An example of charge and discharge accounting. See also the same author’s ‘Medieval Financial Records of the Cathedral Church of Exeter’ , Journal of the Society of Archivists, II (1962) 25862. 97(a). FRYDE, E.B. (ed.), Book of Prests of the King’s Wardrobe for 12945 (Oxford, Clarendon Press, 1962) lix + 266 pp. Royal household accounts (in Latin).

99(d). GREATREX, J. (ed.), Account Rolls of the Obedientaries of Peterborough (Publications of the Northants Record Society, XXXIII, 1983) 272 pp. Medieval monastic charge and discharge accounts (in Latin).

99(e). HARRIS, M. (ed.), The Account of the Great Household of Humphrey, First Duke of Buckingham, for the Year 14523, pp. 157 of Camden Miscellany (Camden Fourth Series vol.29, 1984) (introduction by J. M. Thurgood). Domestic household accounts (in Latin). Helpful introduction.

99(f). HARVEY, P.D.A., ‘Accounts’, 2541 of his Manorial Records (London, British Records Association, 1984) 81 pp. Clear and authoritative with a list of select texts and suggestions for further reading. See also the same author’s ‘Manorial Records’, pp. 317 of M. L. Faull, Medieval Manorial Records (Medieval Section of the Yorkshire Archaeological Society, 1983). 103(a). KERSHAW, I. (ed.), Bolton Priory Rentals and Ministers’ Accounts, 14731539 (The Yorkshire Archaeological Society Record Series, CXXXII, 1970) xxviii + 72 pp. Medieval accounting documents in English translation.

110(a). LYON, B., ‘Pipe Rolls’, pp. 6623 of Vol.9 of J. R. Strayer (ed.), Dictionary of the Middle Ages (New York, Charles Scribner’s Sons, 1987).

110(b). NOKE, C, ‘Accounting for Bailiffship in Thirteenth Century England, Accounting and Business Research 11 (1981) 137151. An examination of technical and legal aspects of accounting practice on 13th century lay and ecclesiastical estates.

112(b). POSTLES, D., ‘The Excessus Balance in Manorial Accounts’, Bullet in of the Institute of Historical Research, LIV(1981) 105110. The problem of the excess of expenses over receipts in manorial accounting. See also the same author’s ‘Problems in the Administration of Small Manors: Three Oxfordshire Glebedemesnes, 12781345’, Midland History, IV (1977) 114 and ‘The Manorial Accounts of Oseney Abbey, 12741348’, Archives, XIV (1979) 7580.

112(c). POSTLES, D., ‘The Perception of Profit Before the Leasing of Demesnes’, Agricultural History Review, XXXIV (1986) 1228. An assessment of memoranda of profit recorded by a minority of manorial lords. A follow up to Stone (item 117).

112(d). PUGH, T.B. (ed.), ‘Ministers’ Accounts of Norhamshire and Islandshire, 12612′, Northern History, XI (1976 for 1975) 1726. Reprint of fragmentary accounts (in Latin) with introduction.

113(b). ROBINSON, W.R.B., ‘An Analysis of a Ministers’ Account for the Borough of Swansea for 1449′, Bulletin of the Board of Celtic Studies, XXII (1967) 169198. The accounts (in Latin) are printed in full. 113(c) SABIN, A. (ed.), Some M$norial Accounts in Saint Augustine ‘s Abbey, Bristol (Bristol Record Society, vol.XXII, 1960) viii + 221 pp. Fifteenth and sixteenth century manorial accounts (in Latin).

118(b) THOMPSON, P.V. and THOMPSON, D.J., The Account Book of Jonathan Swift (Newark, University of Delaware Press, 1984) cxxxvi + 350 pp. Transcription of household expense and income accounts of a leading 18th century British writer. (ii) Mercantile Accounts

121(a). ALCOCK, N.W., Warwickshire Grazier and London Skinner, 153255. The Account Book of Peter Temple and Thomas Heritage (Oxford, Oxford University Press for British Academy, 1981) xxvi + 281 pp. Reprint of accounts with little discussion of accounting methods.

121(b). BALADOUNI, V., ‘The Accounting Records of the East India Company, Accounting Historians Journal, 8 (Spring 1981) 6769.

121(c). BALADOUNI, V., ‘Accounting in the Early Years of the East India Company’, Accounting Historians Journal, 10 (Fall 1983) 6380. Seventeeth century accounting of the most important English joint stock company.

121(d). BALADOUNI, V., ‘Financial Reporting in the Early Years of the East India Company’, Accounting Historians Journal, XIII (1986) 1930
Discusses the two financial statements which survive from the period 16001663.

121(e). BALADOUNI, V., ‘East India Company’s 1783 Balance of Accounts \ Abacus, 22 (1985) 5964. Financial statements of the East India Company presented to a stockholders’ meeting on 3 December 1783.

121(f). BRIEF, R.P. (ed.), Four Classics on the Theory of DoubleEntry Bookkeeping (New York, Garland Publishing, 1982) xii + 62 pp.
The authors are Cronhelm, de Morgan, Cayley and Sprague (an American).

121(g). BRITNELL, R.H., ‘Advantagium Mercatoris. A Custom in Medieval English Trade’, Nottingham Medieval Studies, XXIV (1980) 3750.
The “Merchant’s bonus” in medieval English accounts. 124(c). CORMACK, M., ‘The Ledgers of Sir Joshua Reynolds’,
Walpole Society, XLII (1979) 105109. f 125(b). ELLIS, K.J., ‘An Analysis of a Farmer’S Account Book’,
Essex Journal, XVI (1981).

125(c). FORRESTER, D.A.R., ‘The Records of an Incorporated
Baker’s Guild with Reference to Prices, Costs and
Audits \ Accounting History, 3 (November 1978) 919.
The Baxter Minute Books of St. Andrews, Fife,
15461862.

128(b). GRASSBY, R., ‘The Rate of Profit in SeventeenthCentury England,’ English Historical Review, 84 (1969) 721751.
Discusses, inter alia, the characteristics of 17th century business accounting.
133(a). KARPINSKI, L.C., ‘The Elusive George Fisher “Accountant” — Writer or Editor of Three Popular Arithmetics’, Scripta Mathematica (1935) 3379. 140(b). MARSHALL, G., Presbyteries and Profits. Calvinism and the Development of Capitalism in Scotland, 15601707 (Oxford: Clarendon Press, 1980) x + 406 pp.
Chapter 7 is of interest to historians of accounting. 140(c). MEPHAM, M.J., ‘Robert Hamilton’s Contribution to Accounting’, Accounting Review, LVIII (1983) 4357.

Emphasizes the importance of the ideas developed in An Introduction to Merchandize (1777/79). 141(d). MILLER, C. (ed.), The Account Books of Thomas Smith, Ireley Farm, Hailes, Gloucestershire, 18651871 (Bristol and Gloucestershire Archaeological Society, vol.13, 1985) xlv + 196 pp.
Reproduction of a ledger, a wage book and a labour book.

141(e). OLIVER, L.M., ‘A Bookseller’s Account Book, 1545’, Harvard Library Bulletin, XVI (1968) 139155.
Includes a reproduction and a transcription. 141(f). [PARKER, R.H.], ‘The Tercentenary of the First Scottish Book on Accounting’, Accountant’s Magazine, LXXXVII (1983) 418.

142(a). PRICE, J.M. (ed.), ‘Directions for the Conduct of a Merchant’s Counting House, 1766’, Business History, XXVIII (1986) 134150.
The text, much of which deals with accounting procedures, is reprinted in full.

142(b). PRIOR, M. ‘The Accounts of Thomas West of Wallingford, a SixteenthCentury Trader on the Thames’, Oxoniensia, XLVI (1981) 7393.
The accounts were drawn up after death. 146(b). SWAIN, M., ‘The Linen Supply of a Scottish Household: Extracts from the Accounts of Thomas Hog of Newliston’, Textile History, XIII (1982) 7789.
Extracts from a Scottish cash book.

148(e). WATANABE, I., ‘The Accounting Method in Kelly’s The Elements of Bookkeeping , Osaka Keidai Ronshu, nos. 162, 163 (March 1985). f

148(f). WATANABE, I., ‘The Genesis of Practical Bookkeeping in Britain’, Osaka Keidai Ronshu, no. 169 (Jan. 1986) 117.
Contrasts, for late 18th century Britain, educational texts and practical texts.

157(c). YAMEY, B.S., ‘Two Seventeenth Century Accounting Statements’, Accounting and Business Research, 12 (1982)111114.
The statements are reprinted in R.G. Schafer (ed.), A Selection from the Records of Philip Foley’s Stour Valley Iron Works 166874, Part 1 (Worcestershire Historical Society, NS, vol.9, 1978) xxiii + 128 pp.
(iii) Government Accounts

159(b). BOOTH, P.H.W., The Financial Administration of the Lordship and County of Chester 12721377 (Manchester, Manchester University Press for the Chetham Society, 1981) xii + 207 pp.
Accounting procedures are discussed in detail in ch.2. Useful bibliography.

159(c). CHINNERY, G.A. (ed.), Records of the Borough of Leicester, vol.vi, The Chamberlains’ Accounts 16881835 (Leicester, Leicester University Press, 1967) xii + 581 pp.
Charge and discharge accounts before the change to double entry in 1835.

159(d). DOBSON, R.B. (ed.), York City Chamberlains’ Account Rolls, 13961500, Surtees Society, CXCII (1980) xlii + 236 pp.
Charge and discharge accounting (in Latin). 159(e). FINN, R.W., ‘The Geld Account Abstracts in the Liber Exoniensis’, Bulletin of the John Rylands Library, XLV (19623) 370389.
Tax accounts in the 11th century ‘Exeter Book’. 161(a.) HORROX, R. (ed.), Selected Rentals and Accounts of Medieval Hull, 12931528 (Yorkshire Archaeological Society, Record Series, vol.CXLI, 1983) 198 pp. The accounts (mainly in Latin on parchment rolls) are translated into English.

163(a). JONES, R.H., ‘Accounting in English Local Government from the Middle Ages to c.1835’, Accounting and Business Research, 15 (1985) 197309.
Noncommercial nondoubleentry bookkeeping, especially charge and discharge.

163(b). JONES, R.H., ‘Accruals Accounting in U.K. Local Government: A Historical Context for Continuing Controversies’, Financial Accountability & Management, 1 (1985) 145160.

166(e). LUNT, W.E. (ed.), Accounts Rendered by Papal Collectors in England 13171378 (Philadelphia, The American Philosophical Society, 1968) liv + 579 pp.

166(f). LYON, B., ‘Exchequer’, pp. 530532 of vol.4 of Strayer, J.R. (ed.), Dictionary of the Middle Ages (New York, Charles Scribner’s Sons, 1984). Central government accounting and audit in medieval England.

166(g). MACE, J.R., ‘Accounting for the American War of Independence 17761781′, Accounting History, vol.2, no.l (May 1977) 415.
Public sector accounting in late 18th century Britain.

166(h). MASTERS, B.R. (ed.), Chamber Accounts of the Sixteenth Century (London Record Society, vol.20, 1984) xliv + 164 pp.
A calendar of draft charge and discharge accounts (on paper, in English).

166(i). MYERS, A.R., Crown, Household and Parliament in Fifteenth Century England (ed. C. H. Clough) (London, The Hambledon Press, 1985) xix 4 394 pp. Includes articles on four sets of royal household accounts (in Latin).

169(a). PUGH, T.B. (ed.), The Marcher Lordships ofSouth Wales 14151536: Select Documents (Cardiff Board of Celtic Studies, University of Wales, History and Law Series, XX, 1963) xiii + 326 pp.
Inclues reprints (in Latin) of ministers’ accounts, receiver’s accounts and a valor.

170(a). SHARP, M. (ed.), Accounts of the Constables of Bristol Castle in the Thirteenth and Early Fourteenth Centuries (Bristol Record Society, vol.34, 1982) lxiii + 128 pp. The accounts are taken from the Pipe Rolls or Great Rolls of the Exchequer.

H. EARLY GERMAN AND AUSTRIAN ACCOUNTING

177(e). INOUE, K., A History of Bookkeeping and Accounting in
Germany (Tokyo, Yuhikaku, 1980) (in Japanese).f 177(f). INOUE, K., ‘ “Threefold Bookkeeping” by Matthäus Schwarz’, Accounting Historians Journal, IX (1982) 3951.
Further discussion of a sixteenthcentury manuscript on bookkeeping. See also item 184. 177(g). KESNIKOV, M.P., Die Handebbücher der hansischen Kaufmanns Veckinhausen (Berlin, XIX. Forschungen zur Mittelalterlichen Geschichte, 1973).f

177(). OKASHITA, S., ‘A Study on the Accounting History in Germany’, Kaikei (August 1974) 294l.f

I. EARLY AMERICAN ACCOUNTING

188(j) CHANDLER, A.D., Jr., BRUCHEY, S. and GALAMBOS, L. (eds.), The Changing Economic Order: Readings in American Business and Economic History (New York, Harcourt, Brace & World, 1968) vi + 513 pp. Early American accounting procedures are illustrated in papers by Bruchey, Atherton and Hazard. 188(k). COHEN, P.C., A Calculating People: The Spread of Numeracy in Early America (University of Chicago Press, 1982) x + 271 pp.
Only scattered references to accounting but provides a useful background.

188(1). CRUM, R.P., ‘ValueAdded Taxation: The Roots Run Deep into Colonial and Early America’, Accounting Historians Journal, 9 (Fall 1982) 2542.
Historical precedents for VAT in the USA. 188(m). ENGSTROM, J.H. and SHOCKLEY, R.A., ‘Financial Reporting for the Georgia Colony’, Accounting Historians Journal, 12 (Fall 1985) 4358.

The accounts rendered to ‘The Trustees for Establishing the Colony of Georgia in America’. 188(n). FLESHER, D.L. and SAROOSH, J., ‘Riverboat Accounting and Profitability’, Journal of Mississippi History (Feb. 1987) 2333.

Steamboat accounting at the turn of the century. 190(q). JONES, J.W., ‘A Description of a Baltimore Merchant’s Journal’, Accounting Historians Journal, 10 (Spring 1983)99110.

The journal covers the period 17951822. 190(r). KOZUB, R.M., ‘Antecedents of the Income Tax in Colonial America’, Accounting Historians Journal, 10 (1983)99116.

190(s). KREISER, L. and DARE, P.N., ‘Shaker Accounting Records at Pleasant Hill: 18301850’, Accounting Historians Journal, 13 (Fall 1986) 1936.
The accounting records of a 19th century religious community.

190(t). McMICKLE, P.L., ‘ “Young Man’s Companion” of 1737: America’s First Book on Accounting?’, Abacus, 20 (1984) 3451.
Discusses the chapter on ‘Merchant’sAccompts’ in Bradford’s Young Man’s Companion (Philadelphia, 1737).

190(u). MANN, H., The Evolution of Accounting in Canada (Montreal, Touche Ross & Co., 1972) vii + 201 pp. Published financial statements of Canadian companies since the mid 19th century.

190(v). The papers of Benjamin Franklin (New Haven: Yale University Press, 1959 ) (various editors). A continuing series, with references to Franklin’s accounts in most volumes. See also Eddy, G.S., Account Books Kept by Benjamin Franklin: Ledger 17281729, Journal 17301737 (New York, Columbia University Press, 1928).f

190(w). RAY, A.J., ‘The Early Hudson’s Bay Company Account Books as Sources for Historical Research: An Analysis and Assessment’, Archivaria, I (197576) 338.
Accounting for the fur trade, with beaver as well as sterling used as a unit of account. See also Ray, A.J., ‘The Hudson’s Bay Company Account Books as Sources for Comparative Economic Analyses of the Fur Trade: An Examination of Exchange Rate Data’, Western Canadian Journal of Anthropology, VI (1976) 3051 and Ray, A.J. and Freeman, D., ‘Give Us Good Measure’. An Economic Analysis of Relations between the Indians and the Hudson’s Bay Company before 1763 (Toronto, University of Toronto Press, 1978) xvi + 298 pp., esp. ch.9. 190(x). RAZEK, J.R., ‘Accounting on the Old Plantation: A Study of the Financial Records of an Antebellum Louisiana Sugar Planter’, Accounting Historians Journal, 12 (Spring 1985) 1736.

Hybrid cash and accrual accounting.

190(y). SHELDAHL, T.K., ‘America’s Earliest Recorded Text in Accounting: Sarjeant’s 1789 Book’, Accounting Historians Journal, 12 (1985) 142.
Argues that Sarjeant’s An Introduction to the Counting House (1789) was the first text on accounting by an American writer. Compare item 190(t)by McMickle.

190(z). STONE, W.E., ‘A 1794 Ledger Demonstrates an Economic Transition’, Accounting and Business Research, 11 (1981)243248.
Accounting evidence of the transition from a colonial economy to a modern business economy.

190(aa). SWANSON, G.A. and GARDNER, J.C., ‘The Inception and Evolution of Financial Reporting in the Protestant Episcopal Church in the United States of America’, Accounting Historians Journal, 13 (Fal 1986) 5563.
Covers the period 17801860 and “The adjustment of ecclesiastical institutions in an independent free market society”.

190(ab). TUCKER III, J.J., ‘The Economic Activity of a Grain Mill Located in Bald Eagle Valley, Pennsylvania 1868 to 1872’, Accounting Historians Journal, 10 (Spring 1983) 111117.
Single entry accounting with many barter transactions.
J. EARLY AUSTRALIAN ACCOUNTING

191(b). GIBSON, R.W., ‘Accounting Records and Social History: Early Times at Ensay Station’, Western Victoria Journal of Social Issues, No.2 (May 1979). 195(a). PARKER, R.H., ‘Bookkeeping Barter and Current Cash Equivalents in Early New South Wales’, Abacus, 18 (1982)139151.
Accounting practice and education in early New South Wales.

196(b). SCHUMER, L.A., Henry Dendy’s AccountBook (East Malvern, Vic, Sallas Books, 1983). Accounting in Australia in the 1840s and 1850s.
K. EARLY JAPANESE ACCOUNTING

199(c). NISHIKAWA, K., ‘A Significant Year (1873) in the History of Bookkeeping in Japan’, Kaikei, March 1974.
Also published as Working Paper No. 10 of The Academy of Accounting Historians.

199(d). NISHIKAWA, K., ‘Historical Studies in Recent Years in Japan’, Accounting Historians Journal, 2 (1975) 3134.

199(e). NISHIKAWA, K., The Introduction of Western Bookkeeping in Japan (Tokyo, Yushodo Press, 1982) [in Japanese].

199(f). OGURA, E., ‘The Nakai Family’s Bookkeeping System’, Accounting and Business Research, 12 (1982) 148152. Traditional Japanese accounting 17341920.

200(b). TAKETERA, S., ‘Comparative Analysis of the Old Japanese Bookkeeping Method with the Western Bookkeeping Method’, Kyoto University Economic Review (AprilOctober 1980) 3136.

200(c). TAKETERA, S. and NISHIKAWA, N., ‘Genesis of Divisional Management and Accounting Systems in the House of Mitsui, 17101730’, Accounting Historians Journal, 11 (Spring 1984) 141149.
An example of Japanese accounting before European influence.

L. EARLY INDIAN ACCOUNTING

201(a). CHOUDHURY, N., ‘Aspects of Accounting and Internal Control — India 4th Century BC’, Accounting and Business Research, 12 (1982) 105110. Accounting in Kautilya’s Arthasatra.

201(b). CHOUDHURY, N., ‘Vedic Partnership Rules’, Accounting Historians Journal, 10 (Fall 1983) 129138.
Partnership law in India c.700 B.C.

201(c). LALL NIGAM, B.M., ‘BahiKhata: The PrePacioli Indian Doubleentry System of Bookkeeping’, Abacus, 22 (1986).
Claims, without specific evidence, that Indian traders exported double entry to Italy.

201(d). SINHA, N., ‘Accountancy and Auditing in Ancient India’, Management Accounting (India), 20 (1985) 1468. Relevant writings of Kautilya.
M. PROFESSIONAL ACOUNTANCY

202(a). AFFLECK, E.L., 75h Anniversary Commemorative History: The Institute of Chartered Accountants of British Columbia 19051980 (Vancouver, The Institute of Chartered Accountants of British Columbia, 1980) viii + 71 pp.

202(b). ALLAN, J.N., History of the Society of Management Accountants of Canada (Hamilton, Ontario, The Society of Management Accountants of Canada, 1982) xiv + 144 pp.
As in the UK and USA institutionalized cost accountancy in Canada was a product of the First World War.
Parker: Select Bibliography of Works on the History of Accounting 23

204(g). BANYARD, C.W., The Institute of Cost and Management Accountants A History (London, The Institute of Cost and Management Accountants, 1985) 105 pp.
An insider history of a specialized body.

204(h). BRINK, V Z., Foundations for Unlimited Horizons. The Institute of Internal Auditors 19411976 (Altamonte Springs, Florida, The Institute of Internal Auditors, 1977) xi + 177 pp.
Professional history from the inside.

204(i). BRISTON, R.J. and KEDSLIE, M.J.M., ‘Professional Formation: The Case of Scottish Accountants — Some Corrections and Some Further Thoughts’, British Journal of Sociology, 37 (1986) 122130.
A refutation of item 217(h) stressing economic rather than social factors.

204(j). BRODEN, J.C. and LOEB, S.E., ‘Professional Ethics of CPAs in Tax Practice: An Historical Perspective’, Accounting Historians Journal, 10 (Fall 1983) 8197. The development of the US accounting profession’s standards relating to tax practice.

204(k). BUCKNER, K.C. and SLOCUM, E.L., ‘Women CPAs — Pioneers in the First Quarter of This Century’, Woman CPA, (October 1985) 2024. 204(1). Centenaire de la Société de Comptabilité de France 1881
1981 (Paris, 1981) 232 pp.

205(b). COKER, F.C.O., ‘How It All Started’, Nigerian Accountant, XVIII (Oct./Dec. 1985) 1315. The “Accidental” birth in 1960 of The Association of Accountants in Nigeria (later The Institute of Chartered Accountants of Nigeria). See also other articles in the same issue.

205(c). COLLARD, E.A., First in North America, One Hundred Years in the Life of the Ordre des comptables agréés du Québec (Montréal, Ordre des comptables agréés du Québec, 1980) 251 pp. [Also published in French under the title 18801980, Histoire de l’Ordre des comptables agréés du Québec]
Centenary history of a body founded in 1880 as the Montreal Association of Accountants: an ‘AngloSaxon’ type professional body in a francophone environment.

205(d). CONSIGLIO NAZIONAZE DEI DOTTORI COMMERCIALISTI, Cinquantenario dei Dottori Commercialisti (Rome, 1979).

205(e). COOK, J.M., ‘The AICPA at 100: Public Trust and Professional Pride’, Journal of Accountancy (May 1979) 370, 372379.
How the AICPA has responded to challenges. 207(b). CREIGHTON, P., A Sum of Yesterdays: Being a History of the First One Hundred Years of the Institute of Chartered Accountants of Ontario (Toronto: The Institute of Chartered Accountants of Ontario, 1984) 359 pp.
Wellwritten by an insider with a critical eye. 207(c). DeMOND, C.W., Price Waterhouse & Company in America (New York, Arno Press, 1980) ix + 356 pp. (originally published in 1951). The first chapter covers the English origins of the firm.

208(a). DISTRICT AUDITORS’ SOCIETY (DAVIES, R.V. ed.), Watchdogs’ Tales: The District Audit Service — The First 138 Years) (London, H.M.S.O., 1987) viii +

250 pp. Not a formal history. The District Audit Service lasted from 1844 to 1982.

208(b). DUNKERLEY, R., ‘A Historical Review of the Institute and the Profession’, Cost Accountant (Sept.Nov. 1946) 1220.
Brief history of the UK Institute of Cost and Works Accountants and of cost accounting. 208(c). DUNLOP, A.B.G., ‘Scottish Chartered Accountants’,
Scottish Genealogist, 12 (1965).

209(a). EDWARDS, J.D. and MIRANTI, P., Jr., ‘The AICPA: A Professional Institution in a Dynamic Society’, Journal of Accountancy, 163 (May 1987) 22, 2426, 2830, 3234, 3638.
A centennial overview.

210(a). GOLE, V.L., ‘The First Thirty Years’, Australian Accoutant, 53 (Jan./Feb. 1983) 2026, 2830.
The Australian Society of Accountants since 1953.

212(a). GRAHAM, A.W., Without Fear or Favour: A History of
the Institute of Chartered Accountants in Australia
19281978) (Sydney, Butterworths, 1979), xiii + 150
pp.
British professionalism in an Australian environment.

212(b). GRIFFITHS, N., ‘Days of the Society’s Beginnings’, Australian Accountant, 52 (Jan./Feb. 1982) 4243.
The background to the foundation of an accountacy body in Melbourne 1886/87.
212(c). HARGRAVES, I., The Liverpool Society of Chartered Accountants Centenary 18701970 (Liverpool, 1970) 21pp.

The Liverpool Society was the earliest of the predecessor bodies of the Institute of Chartered Accountants in England and Wales. Centenary volumes have been published by several other English provincial societies.

213(b). HASKINS & SELLS, Haskins & Sells Our First Seventy Five Years (New York, Haskins & Sells, 1970) 192 pp. f

213(c). HELMORE, L.M., The District Auditor (London, Macdonald Evans, 1961) x + 220 pp. The historical context of the role of the district auditor in England and Wales.

213(d). HOE, A.M., ‘Alfred Allott — 18241890’, Accounting History, 2(November 1977) 6568.

Short biography of a founder council member of the Institute of Chartered Accountants in England and Wales.

213(e). HOPKINS, L., The Hundredth Year (Plymouth, Macdonald & Evans, 1980) vii + 168 pp. A popular centenary history of the Institute of Chartered Accountants in England and Wales. 213(f). HOPWOOD, W.S. and HREHA, K.S., ‘The Interprofessional Tax Altercation’, Accounting Historians Journal, 11 (Spring 1984) 118.

Accountants vs. lawyers in the USA.

213(g). HUDSON, G.W., A History of the New Brunswick Institute of Chartered Accountants from the Year of Inception 1916 to the Jubilee Year 1966 (Saint John, N.B., The New Brunswick Institute of Chartered Accountants, 1966) 84 pp.

215(a). INSTITUTE OF COST AND WORKS ACCOUNTANTS, ‘19191969: Portrait of a Profession’, Management Accounting (UK), (March 1969) 915.
A brief summary.

216(d). JONES, E., Accountancy and the British Economy 18401980. The Evolution of Ernst & Whinney (London, B. T. Batsford, 1981) 288 pp. History of a leading UK firm in the context of general economic development.

217(f). LEACH, W.C., Coopers & Lybrand in Canada. A Chronicle of the McDonald, Currie Years 19101973 (Coopers & Lybrand, 1976) 157 pp.
An example both of Scottish origins and the spread of international accounting firms.

217(g). LOFT, A., ‘Towards a Critical Understanding of Accounting: The Case of Cost Accounting in the U.K., 1914 1925’ , Accounting, Organizations and Society, 11 (1986) 137169.

A detailed examination of a period which included the formation of the Institute of Cost and Works Accountants.
217(h). LOWE, H.J., ‘Ethics in Our 100Year History’, Journal of Accountancy, 163 (May 1987) 78, 8082, 8487. Development of the ethical code of the AICPA.

217(i). LUBELL, M.S., The Significance of Organizational Conflict in the Legislative Evolution of the Accounting Profession in the United States (New York, Arno Press, 1980) xii + 427 pp.

History of relations between the American Institute of Certified Public Accountants and the National Society of Public Accountants.
217(j). MACDONALD, K.M., ‘Professional Formation: the Case of Scottish Accountants’, British Journal of Sociology, 35 (1984) 174189.
Emphasizes respectability, collective social mobility, and market control.

217(k). MARSHALL, N .J., Accounting for a Century. A History of the Antecedent Firms of Touche Ross & Co., Australia 18821982 (Australia, Touche Ross & Co., 1982) 108 pp.
History of three separate Australian accounting firms which merged in 1974.

217(1). MARSHALL, N.J., A Jubilee History 19281978 (Melbourne, The Institute of Chartered Accountants in Australia, Victorian Branch, 1978) 127 pp.
Includes genealogies of member firms.

218(b). MAYERSOMMER, A.P., ‘Public Accounting in 1929’, Accounting Historians Journal, 7 (Fall 1980) 2344.
American CPAs on the eve of the Great Depression. 218(c). MEDNICK, R. and PREVITS, G.J., ‘The Scope of CPA Services: A View of the Future from the Perspective of a Century of Progress’, Journal of Accountancy,
163 (May 1987) 220, 222224, 226227, 230, 232234, 236238.
Evolution of accounting services in the USA in response to the market.

218(d). METZEMAEKERS, L.A.V.M., Een Eeeuw in Balans. De Wordingsgeschiedenis van Moret & Limpreg, 18831983 (Rotterdam, 1983) 231 pp. (19 pp. condensed English version attached).
History of a leading Dutch firm of accountants. 218(e). MIDDLETON, S.A., A History of the Northern Society of Chartered Accountants (Newcastle, Northern Society of Chartered Accountants) 88 pp.
Lively and well illustrated.

218(f). NEVILLE, W.A., Raising the Standard. A History of the Institute of Chartered Accountants of Manitoba 18861986 (Winnipeg, The Institute of Chartered Accountants of Manitoba, 1986) ix + 164 pp.

223(b). OLSON, W.E., The Accounting Profession. Years of Trial: 19691980 (New York, American Institute of Chartered Accountants, 1982). Essentially a continuation of Carey, The Rise of the Accounting Profession (item 204(c)). An inside view.

224(c). PARKER, R.H., ‘Founding Fathers — Scots Almost to a Man’, Accountancy, 94 (September 1983) 19. Includes references to histories of the UK offices of Big 8 firms.

224(d). PARKER, R.H., The Development of the Accountancy Profession in Britain to the Early Twentieth Century (Atlanta, The Academy of Accounting Historians, 1986) ix + 74 pp.
How and why professional accountancy developed in 19th century Britain.

225(a). PREVITS, G.J., The Scope of CPA Services. A Study of the Development of the Concept of Independence and the Profession ‘s Role in Society (New York, John Wiley & Sons, 1985) xv + 187 pp.
Historical survey of the services provided by CPAs in the USA and the related problems of independence and compatability of services.

225(b). REID, G.E., ACKEN, B.T. and JANCURA, E.G., ‘An Historical Perspective on Women in Accounting’, Journal of Accountancy, 163 (May 1987) 338, 340355.
Professional women: from pioneering through struggle, to greater acceptance.

225(c). RICHARDS, A.B., Touche Ross & Co. 18991981: the Origins and Growth of the United Kingdom Firm (London, Touche Ross & Co., 1981) xiv + 145 pp. Inside history of a member of the Big Eight and its antecedent firms in the UK.

226(c). ROBINSON, H.W., History of Accountants in Ireland (Dublin, Institute of Chartered Accountants in Ireland, 2nd ed. 1983) 443 pp. An updating of item

226(d). SLOCUM, E.L. and ROBERTS, A.R., ‘The Bureau for Placements’, Accounting Historians Journal, 10 (Fall 1983) 117127.
Graduate recruitment by US accounting firms. 226(e). SOMMERFELD, R.M. and EASTON, J.E., ‘The CPA’s Tax Practice Today — and How It Got That Way’, Journal of Accountancy, 163 (May 1987) 166, 168172, 174176, 179179.
Evolution of tax work by accountants in the USA. 226(f). SOWERBY, T., The History of the Chartered Institute of Public Finance and Accountancy 18851985 (London, Chartered Institute of Public Finance and Accountancy, 1985) vi + 123 pp.
Very much a history from the inside. Does not supersede Poynton, 1960 (item 225).

226(g). SPACEK, L., The Growth of Arthur Andersen & Co. 19281973 (Chicago, Arthur Andersen & Co., 1985). Oral testimony of a leading 20th century US practitioner.
227(e). STEWART, J.C., ‘Early CA. Apprentices’, Accounting History, 2 (May 1977) 2333.
Analysis of the Register of Apprentices of the Society of Accountants in Edinburgh (18541863). 227(f). STEWART, J., ‘CA Looks Back Into the Future’, Accountant’s Magazine, 87 (1983) 150151, 233235. Reminiscences of professional Accountancy in Glasgow in the 1920s. 227(g). SWANSON, T., Touche Ross: A Biography (New York,
Touche Ross, 1972).f

227(h). TINSLEY, J.A., Texas Society of Certified Public Accountants: A History (College Station, Texas, Texas A & M University Press, 1983) x + 221 pp.f

227(i). WESCOTT, S.H. and SEILER, R.E., Women in the Accounting Profession (Markus Wiener, 1986) 238 pp. Includes historical material (USA and England only).

227(j). WILLMOTT, H., ‘Organising the Profession: a Theoretical and Historical Examination of the Development of the Major Accountancy Bodies in the U.K.’, Accounting, Organizations and Society, 11 (1986) 555. An organizational analysis of the historical development of British professional accountancy. See also item 278(n).

227(k). WISE, T.A.,Peat, Marwick, Mitchell & Co. 85 Years (New York, Peat, Marwick, Mitchell & Co., 1982) 107 pp. Development of a Big 8 firm, mainly in the USA, but also, in the earlier period, in the UK.

227(1). WOOD, T.D. and SYLVESTRE, A.J., ‘The History of Advertising by Accountants’, Accounting Historians Journal, 12 (Fall 1985) 5972.
Distinguishes two eras of advertising in the USA.
N. AUDITING

229(a). ANDERSON, R.J., ‘Analytical Auditing: A Status Report’, pp. 2535 of Stettler, H.F., Auditing Symposium IV (Lawrence, Kansas, School of Business, University of Kansas, 1979).
Includes a historical overview. Followed (pp. 3645) by a discussion by D. R. Nichols.

229(b). AUDITING PRACTICES COMMITTEE, APC the First Ten Years (London, Auditing Practices Commitee, 1986) 84 pp.
An anniversary history written from the inside. 229(c). BELTZNER, R.G. and HEALEY, R.H., ‘Attest Auditing: Past, Present and Potential — Part 1’, C.A. Magazine, 118 (November 1985) 704, 77.
Short history of auditing in Canada.

229(d). BERRYMAN, R.G., ‘Auditor Independence: Its Historical Development and Some Proposals for Research’, pp. 115 of H. F. Stettler (ed.), Contemporary Auditing Problems, University of Kansas, 1974. Developments in the USA to 1973.

229(e). BIRKETT, B.S., ‘The Recent History of Corporate Audit Committees’, Accounting Historians Journal, 13 (1986)109124.
Emphasizes the influence of the SEC and the AICPA.

229(f). BOOCKHOLDT, J.L., ‘A Historical Perspective on the Auditor’s Role: The Early Experience of the American Railroads’, Accounting Historians Journal, 10 (Spring 1983) 6986.

Traces the origins of the corporate auditing function in the U.S.A. to mid 19th century railroads. 229(g). BOYS, P. and RUTHERFORD, B., ‘The Most Universal Quality: Some Nineteenth Century Audit Reports’, Accounting History, 6 (September 1982) 626, reprinted in Edwards, J.R., Studies of Company Records 18301974 (1984) (item 273(n)). Audit reports — of great variety — on insurance company accounts.

229(h). BRINK. V.Z., ‘Internal Auditing — A Historical Perspective and Future Directions’, pp. 114 of Stettler, H.F. (ed.), Auditing Symposium IV (Lawrence, Kansas, School of Business, University of Kansas, 1979).
Stresses the contribution of the Institute of Internal Auditors (established 1941). Followed (pp. 1523) by a discussion by L. B. Sawyer.

230(a). BROWN, R.G. and SALQUIST, R.H., ‘Some Historical Auditing Milestones: An Epistemology of an Inexact Art’, pp. 111 of Stettler, H.F. (ed.), Auditing Looks Ahead (Lawrence, Kansas, School of Business, University of Kansas, 1972).
Important events in the history of auditing in the USA. Followed by a discussion (pp. 1222) by H. G. Barden.

230(b). CARMICHAEL, D.R. and WINTERS, A.J., ‘The Evolution of Audit Reporting’, pp. 120 of Nichols, D.R. and Stettler, H.F. (eds.), Auditing Symposium IV (Lawrence, Kansas, School of Business, University of Kansas, 1982).
Successive wordings of the US audit report. Followed (pp. 2126) by a discussion by J. A. Milburn. 230(c). CHOW, C.W., ‘The Demand for External Auditing: Size, Debt and Ownership Influences’, Accounting Review, LVII (1982) 272291.
Analyzes within an agency theory framework incentives to hire external auditors in the USA in 1926.

231 (a). DAVIES, J.J., ‘Accountants’ Third Party Liability: A History of Applied Sociological Jurisprudence’, Abacus, 15 (1979)93112.
The development of accountants’ common law liability in England and the USA and statutory liability in the USA.

231(b). DAVIS, H.Z., ‘Note on the First Recorded Audit in the Bible’, Accounting Historians Journal, 8 (Spring 1981), 7172.
Joseph as the auditor of Potifar’s estate.

23 1(c). DITTENHOFER, M.A., ‘Internal Auditing — Past, Present and Future’, Internal Auditor, 41 (June 1984) 66, 68, 70, 72, 74.
Internal auditing in the public sector.

231(d). DITTENHOFER, M., ‘History of Internal Auditing in Government’, Internal Auditing (USA), 1 (Summer 1985) 8994.

231(e). ELLIOTT, R.K. and JACOBSON, P.D., ‘Audit Technology: A Heritage and a Promise’, Journal of Accountancy, 163 (May 1987) 198, 200202, 204206, 208210, 212218.
Evolution of the auditor’s tool kit in North America.

231(f). FILIOS, V.P., ‘A Concise History of Auditing (3000 B.C. A.D. 1700), Internal Auditor, 41 (June 1984) 4849.
Auditing in Mesopotamia, Greece, Rome and Italy. 231(g). FLESHER, T.K. and FLESHER, D.L., ‘The Development of the Auditor’s Standard Report in the U.S.’, Journal of Accountancy, 150 (December 1980) 60, 62, 64, 66, 68, 70.

231(h). GIBSON, R.W. and ARNOLD, R., ‘The Development of Auditing Standards in Australia’, Accounting Historians Journal, 8 (Spring 1981) 5165.
Covers the period since 1948, tracing the replacement of British by American influence. Compare item 235(a) on Canada.

231(i). GILKINSON, W.S., ‘The Auditor’s Responsibility for Fraud, Part I, (18961960), Part II (19601970)’, Accountants’ Journal (NZ) (1973) 164, 206207. A brief survey.

231(j). HACKETT, W. and MOBLEY, S.C., ‘An Auditing
Perspective of the Historical Development of Internal
Control’, pp. 19 of H. F. Stettler (ed.), Auditing
Symposium III (Lawrence, University of Kansas,
1976).
A brief survey, making use of the successive editions of Montgomery’s Auditing, but otherwise based on secondary sources. Followed (pp. 1015) by a discussion by R. J. Anderson.

232(a). HERBERT, L., ‘An Historical Perspective of Government Auditing — with Special Reference to the U.S. General Accounting Office’, pp. 116 of Nichols, D.R. and Stettler, H.F. (eds.), Auditing Symposium V (Lawrence, K.S., University of Kansas School of Business, 1980).
A view from the inside followed by an alternative view by R. E. Brown (pp. 1723).

233(d). HOPKINS, L., The Audit Report (London, Butterworths, 1984) x + 243 pp.
Part 1 (pp. 352) provides a UK historical perspective.

233(e). JONES, R., ‘Historical Development’, pp. 119 of Local Government Audit Law (London, HMSO, 2nd ed., 1985).
Local government audit in England, stressing the legislative framework.

234(b). MOSHER, F.C., The GAO: The Quest for Accountability in American Government (Boulder, Colorado, Westview Press, 1979) xx + 387 pp. Government auditing in the USA: the General Accounting Office (established 1921) and its antecedents.

235(a). MURPHY, G.J., ‘Some Aspects of Auditing Evolution in Canada’,Accounting Historians Journal, 7 (Fall 1980), 4561.
A study of British and US influences on the local environment. Compare item 231(d) on Australia. 235(b). MURRAY, A., ‘History of Internal Audit’, Accountant,
173 (November 1975) 5856.

235(c). MYERS, J.H., ‘Spiraling Upward: Auditing Methods as Described by Montgomery and his Successors’, Accounting Historians Journal, 12 (Spring 1985) 5372.
A review of the nine editions of Montgomery’s Auditing (19121975) and of Montgomery’s US editions of Dicksee’s Auditing (1905, 1909).

236(a). RANKIN, L.J., ‘The Development of Compilations and Reviews’, Accounting Historians Journal, 11 (Spring 1984) 6382.
Unaudited financial statement engagements and limited procedure engagements in the USA. 236(b). SIMMONDS, A., ‘Auditors Fought for Partnership in 1926’, Accountant, 193 (August 21/28, 1985) 1011. Origins of the ban in the UK on auditing by limited companies.

237(b). WATTS, H., ‘British Railway Audits — The Long Track from 1845 to 1868’, Accounting History, 4 (June 1979) 1435.
The nineteenth century debate on railway audit. 237(c). WATTS, R.L. and ZIMMERMAN, J.L., ‘Agency Problems, Auditing, and the Theory of the Firm: Some Evidence’, Journal of Law & Economics, (1983).
An agency theory approach to auditing history. 237(d). WIESEN, J., The Securities Acts and Independent Auditors: What Did Congress Intend? (New York, Commission on Auditors’ Responsibilities, Research Study No.2, AICPA, 1978) viii + 52 pp. Concludes that Congress left posterity with the dilemma of placing proper limits on the application of the Securities Acts to auditors.

O. COST AND MANAGEMENT ACCOUNTING

238(c). ARMSTRONG, P., ‘The Rise of Accounting Controls in British Capitalist Enterprises’, Accounting, Organizations and Society, 12(5) (1987) 415436.
Historical reasons for the emphasis on financial modes of control.

238(d). ARNOLD, J. and SCAPENS, R., ‘The British Contribution to Opportunity Cost Theory’, pp. 155173 of A. Hopwood and M. Bromwich (eds.) Essays in British Accounting Research (London, Pitman, 1981).
Stresses the contributions of writers from the London School of Economics in the 1930s.

238(e). ASHTON, R.H. (ed.), The Evolution of Behavioral Accounting Research: An Overview (New York, Garland Publishing, 1984) 121 pp.

239(b). BATTY, J., ‘Historical Background to Standard Costing’, pp. 4757 of his Managerial Standard Costing (London, Macdonald & Evans, 1970). ix + 221 pp.
References in the (mainly British) literature. 240(c). BLOOM, R. and HEYMANN, H., ‘The Ideas of Stuart Chase on Waste and Inefficiency’, Accounting Historians Journal, 11 (Fall 1984) 133142.
Chase (18881930) was an ‘Evolutionary socialist, economist, and CPA’.

240(d). BURRITT, R.L., CRASWELL, A.T. and WELLS, M.C., ‘The Costs and Benefits of Cost Allocation: A Comment’ in Wells, M.C. (ed.), Controversies on the Theory of the Firm, Overhead Allocation and Transfer Pricing (New York, Arno Press, 1980). Advances an historical hypothesis for the origins and continued use of overhead cost allocations. 240(e). CHANDLER, A.D., Jr., The Visible Hand. The Managerial Revolution in Business (Cambridge, MA, Harvard University Press, 1977) xvi + 608 pp. There are several references to the role of accounting.

241(b). CHANDRA, G. and PAPERMAN, J.B., ‘Direct Costing vs. Absorption Costing: A Historical Review’, Accounting Historians Journal, 3 (1976) 19.
The controversy as it developed in the USA. 242(b). CHEN, R.S. and PAN, S.D., ‘Frederick Winslow Taylor’s Contributions to Accounting’, Accounting Historians Journal, 7 (Spring 1980) 1735, and ‘Frederick Winslow Taylor’s Contributions to Cost Accounting’, Accounting Historians Journal, 7 (Fall 1980) 122.
Based on unpublished manuscripts and on cost systems installed by Taylor. See also their ‘Taylor’s Contribution to Cost Accounting. A Reply’, Accounting Historians Journal, 11 (Spring 1984) 15161.

249(d). GEORGE, G.R., The Development of Cost Accounting Standards (London, Institute of Cost and Management Accountants, 1977) 59 pp. Influence of government upon costing in the UK and USA.

250(c). HORNGREN, C.T., ‘Cost and Management Accounting: Yesterday and Today’, pp. 3143 of Bromwich, M. and
Hopwood, A.G., Research and Current Issues in Management Accounting (London, Pitman, 1986).
Reflections by a distinguished American researcher and teacher on changes in cost accounting since the late 1940s.

250(d). HUDSON, P., ‘Some Aspects of 19th Century Accounting Development in the West Riding Textile Industry’, Accounting History, 2 (November 1977) 422. An economic historian’s view stressing the type of firm and development over time. See also the same author’s The Genesis of Industrial Capital. A Study of the West Riding Wool Textile Industry c. 17501850. (Cambridge, Cambridge University Press, 1986), ch. 10.

251(f). JOHNSON, H.T. (ed.), System and Profits: Early Management Accounting at Du Pont and General Motors (New York, Arno Press, 1980).

251(g). JOHNSON, H.T., ‘The Search for Gain in Markets and Firms: A Review of the Historical Emergence of Management Accounting Systems’, Accounting, Organizations and Society, 8 (1983) 139146. 251(h). JOHNSON, H.T., ‘Toward a New Understanding of Nineteenth Century Cost Accounting’, Accounting Review, LVI (1981) 510518.
Argues that 19th century cost accounting developments are a result more of changes in the organization of ec6nomic activity than in cost structures.

251(i). JOHNSON, H.T., A New Approach to Management Accounting History (New York, Garland Publishing, 1986) 147 pp.
Reprints, inter alia, items 14(a), 251(a), (b), (e), (g), (h), and 342(b).

251(j). JOHNSON, H.T., ‘The Organizational Awakening in Management Accounting History’, pp. 6777 of M. Bromwich and A. G. Hopwood (eds.), Research and Current Issues in Management Accounting (London, Pitman, 1986).
Argues persuasively that ‘The new accounting historian studies the past to understand the present, not to judge the past’.

251(k). JOHNSON, H.T. and KAPLAN, R., Relevance Lost: The Rise and Fall of Management Accounting (Cam
bridge, MA, Harvard Business School Press, 1987) xiii + 269 pp.
The lessons of history for US management accountants.

251(1). JONES, H., ‘A NineteenthCentury Welsh Iron Company’, Accounting History, III (1978) 2240. 251(m). JONES, H., Accounting, Costing and Cost Estimation: Welsh Industry: 17001830 (Cardiff, University of Wales Press, 1985) ix + 285 pp. A well documented survey of accounting and costing practice.

251(n). JONES, T.W. and SMITH, J.D., ‘An Historical Perspective of Net Present Value and Equivalent Annual Cost’, Accounting Historians Journal, 9 (1982) 103110.
Adds little to ch.3 of item 256(c).

251(o). KAPLAN, R.S., ‘The Evolution of Management Accounting’, Accounting Review, LIX (1984) 391418. Suggests that there have been no major developments in US management accounting practice since the 1920s.

251(p). KISTLER, L.H., ‘The Middlesex Canal — An Analysis of its Accounting and Management’, Accounting Historians Journal, 7 (Spring 1980) 4357.
Financial records of a canal company in Massachusetts, especially for the period 1793 to 1824. 251(q). KISTLER, L.H., CARTER, C.P. and KINCHEY, B., ‘Planning and Control in the 19th Century Ice Trade’, Accounting Historians Journal, 11 (1984) 1930. Accounting records of a New England entrepreneur exporting ice to the tropics.

252(f). LOVEDAY, A.J., ‘Technology, Cost Accounting and Management in the Cut Nail Industry of the Upper Ohio Valley, 18051890’, pp. 4150 of Uselding, P.J. (ed.), Business and Economic History (University of Ilinois, 1980).f

254(a). MILLER, P. and O’LEARY, T., ‘Accounting and the
Construction of the Governable Person’, Accounting,
Organizations and Society, 12, 3 (June 1987) 235265.
A reinterpretation of the development of standard
costing and budgeting 190030. Followed (pp.
267272) by a discussion by R. J. Boland, Jr.

256(d). OTLEY, D.T., The Fall and Rise of Management Accounting (University of Edinburgh, 1983) 17 pp. Attitudes to management accounting during the twentieth century.

256(e). PARKER, L.D., ‘Coincidence Discovered: Forty Years On’, Accounting and Business Research, 11 (1981) 171172.
Coincidental views on profitoriented budgets from 1925 and 1937.

256(f). PARKER, L.D., ‘Determining the Advertising Appropriation: The Interwar Years 19191939’, Accounting History, 7(1983)2145.
A survey of the relevant US and UK literature. 256(g). PARKER, L.D., ‘The Behavioural Impact of Budgets: Early Accounting Contributions’, Accounting Historians Journal, 11 (Spring 1984) 119123.
Early UK and US writers on the impact of budgets upon managerial behaviour.

256(h). PARKER, L.D., ‘The Classical Model of Control in the Accounting Literature’, Accounting Historians Journal, 13 (Spring 1986) 7192.
Replication in the accounting literature of the ideas of Taylor and Fayol. 256(i). PARKER, L.D., Developing Control Concepts in the 20th
Century (New York, Garland Publishing, 1986). 256(j). PARKER, R.H., ‘History of Accounting for Decisions’, pp. 262276 of Arnold, J., Carsberg, B. and Scapens, R., Topics in Management Accounting (Deddington, Philip Allan, 1980).
Emphasizes the slowness of accountants to adopt relevant concepts of cost.

256(k). PORTER, D.M., ‘The Waltham System and Early American Textile Cost Accounting’, Accounting Historians Journal, 7 (Spring 1980) 115. The costing records of the Boston Manufacturing Company demonstrates a transition from mercantile to industrial accounting 18151835.

262(b). SUTCLIFFE, P., ‘The Role of Labour Variances in Harrington Emerson’s “New Gospel of Efficiency” ‘, Accounting and Business Research, 12(1982) 115123.
The changing function of variance analysis. 263(a). TSUJI, A., ‘Shades of the Past: Budgeting in the Early 1900s’, Managerial Planning, 23 (MarchApril 1975) 2329.f

263(b). VANGERMEERSCH, R., ‘A Comment on Some Remarks by Historians of Cost Accounting on Engineering Contributions to the Subject’, Accounting Historians Journal, 11 (Spring 1984) 135140.

Evidence of engineering contributions to cost accounting from The Accountants’ Index 19201949. 263(c). VANGERMEERSCH, R. (ed.), The Contributions of Alexander Hamilton Church to Accounting and Management (New York, Garland Publishing, 1986) 187 pp.

263(d). VANGERMEERSCH, R., ‘The Diagram of the Cost System of Hans Renold Ltd.: A Blueprint for Accounting for Robots’, Accounting Historians Journal, 14 (Spring 1987)2731.

263(e). VENT, G., ‘Accounting for Gold and Silver Mines: The Development of Cost Accounting’, Accounting Historians Journal, 13 (Fall 1986) 7788.
Comparies mine cost accounts in the USA of the 1870s and the first decade of the 20th century, finding evidence of great technical advances. 266(e). WELLS, M.C., ‘Taylor’s Contribution to Cost Accounting: A Comment’, Accounting Historians Journal, 9 (1982) 6977.
The position of Taylor and Metcalfe in the history of cost accounting. A comment on item 242(b). 267(a). WOLF, W.B., Management and Consulting: An Introduction to James O. McKinsey (Ithaca, NY, New York State School of Industrial and Labour Relations, Cornell University, 1978) viii + 112 pp.

267(b). YAMEY, B.S., ‘Common Costs and Business Decisions: An Historical Note’, Accounting Historians Journal, 2 (1975) 12.
Common costs in Pacioli (1494) and Hamilton (1788).

P. CORPORTE ACCOUNTING

269(g). ASHTON, R.K., ‘The Royal Mail Case: A Legal
Analysis’, Abacus, 22 (1986) 319.

269(h). BLOOM R., ‘On the Evolution of Accounting Objectives’, Accounting History, 5 (1981) 521. Argues from US experience that the objectives of financial statements change over time depending on economic and political conditions.
Parker: Select Bibliography of Works on the History of Accounting 39

269(i). BRIEF, R.P. (ed.), Corporate Financial Reporting and Analysis in the Early 1900s (New York, Garland Publishing, 1986) 234 pp.

269(j). BRIEF, R.P., ‘Corporate Financial Reporting at the Turn of the Century’, Journal of Accountancy, 163 (May 1987) 142, 144, 147151, 154155. Financial reporting debate and practice in the USA c.1900.

269(k). BROMWICH, M., ‘British Accounting Standards: the First 10 Years’, Accountant’s Magazine, 86 (1982) 6667.
Review of item 277(t).

269(1). BROWN, C.T. and EDWARDS, J.R., ‘CashBased Accounting in a Slate Quarry 18921920: A Possible Cause of Share Price Undervaluation’, pp. 544555 of Edwards, J.I. (ed.), Reporting Fixed Assets in NineteenthCentury Company Accounts (New York, Garland Publishing, 1986) (item 296(f)).

269(m). BURCHELL, S., CLUBB, C. and HOPWOOD, A.G., ‘Accounting in its Social Context: Towards a History of Value Added in the United Kingdom’, Accounting, Organizations and Society, 10 (1985) 381413. 270(b). CHASTNEY, J.G., ‘History and Development of True and Fair’, pp. 413 of his True and Fair View. A Study of the History and Meaning of True and Fair and a Consideration of the Impact of the Fourth Directive (London, Institute of Chartered Accountants in England and Wales Research Committee Occasional Paper No.6, 1975) iv + 106 pp.
How the true and fair concept evolved in the UK. 270(c). CHATOV, R., ‘William O. Douglas on the Transfer of the Securities and Exchange Commission’s Authority for the Development of Rules for Financial Reporting’, Accounting Historians Journal, 13 (Fall 1986) 125129.
Reproduces a letter from Douglas (SEC Commissioner 19361939).

270(d). CHOW, C.W., ‘The Impacts of Accounting Regulation on Bondholder and Shareholder Wealth: The Case of the Securities Act’, Accounting Review, LVIII (1983) 485520.
Evidence of wealth transfers following the US 1933 Securities Act but not the 1934 Act.

270(e). CHOW, C.W., ‘Financial Disclosure Regulation and
Indirect Economic Consequences: An Analysis of the
Sales Disclosure Requirement of the 1934 Securities
and Exchange Act’, Journal of Business Finance &
Accounting, 11 (1984) 469483.
A test of the hypothesis that the sale disclosure requirement induced a transfer of wealth from previously nondisclosing firms to firms that already disclosed sales.

271(e). DAILEY, M.J., Cyclical Aspects of Twentieth Century American Accounting’, Accounting Historians Journal, 11 (Fall 1984) 6175.
Argues for the existence of three cycles each with a reactive, proactive and synthesis phase.

271 (f). DANIELS, G.W., ‘The Balance Sheets of Three Limited Companies in the Cotton Industry’, Manchester School, 3 (1932) 7784.
Late 19th century balance sheets of three unnamed
British cotton companies.

271(g). DAVIDSON, S. and ANDERSON, G.D., ‘The Development of Accounting and Auditing Standards’, Journal of Accountancy, 163 (May 1987) 110, 112114, 116118, 122124, 125126.
An overview; followed by Davidson, S., ‘Some Significant Standards’, pp. 130135 (ARBs nos. 43, 51, APB Opinions nos. 7, 8, 11, 16, 17, 18, 21, 22,29, SFASs nos. 1, 20, 30, 31, 36, 39).

271(h). DILLION. G.J., The Role of Accounting in the Stock Market Crash of 1929 (Atlanta, Business Publishing Division, Georgia State University, 1984) 270 pp. Concludes that there is no substantial evidence to support the contention that accounting was to blame for the 1929 stock market crash.

273(j). EDEY, H.C., Accounting Queries (New York, Garland Publishing, 1982). Includes a reproduction of item 272.

273(k). EDWARDS, J.R. (ed.), British Company Legislation and Company Accounts 18441976) (New York, Arno Press, 1980) 2 vols, xxiii + 242 pp. and 409 pp. A valuable collection of much of the relevant primary material.

273(1). EDWARDS, J.R., ‘Standardisation of Accounts: A Look Back at Changing Attitudes’, Certified Accountant, 73 (1981)229231,254.
Less detailed than item 277(ak) but covers a longer time period.

273(m). EDWARDS, J.R., Company Legislation and Changing Patterns of Disclosure in British Company Accounts 19001940 (London, The Institute of Chartered Accountants in England and Wales, 1981) 77 pp. 273(n). EDWARDS, J.R. (ed.), Studies of Company Records 18301974) New York, Garland Publishing, 1984) xiv + 346 pp.
Reprints items 229(g), 236, 273(b), (d), (e), (m), (p), (q), (r), 275, 276, 277(s) and 345(w).

273(o). EDWARDS, J.R. (ed.), Legal Regulation of British Company Accounts 18361900 (New York, Garland Publishing, 1986) 2 vols. 335 pp. + 368 pp. Further primary material relating to regulation in 19th century Britain.

273(p). EDWARDS, J.R. and WARMAN, A., ‘Discounted Cash Flow and Business Valuation in a Nineteenth Century Merger: A Note’, Accounting Historians Journal, 8 (1981) 3750.
An application of DCF to an iron and steel company merger of 1889.

273(q). EDWARDS, J.R. and WEBB, K.M., ‘The Influence of Company Law on Corporate Reporting Procedures, 18651929: An Exemplification’, Business History, XXIV (1982) 259279.
A case study of the Wigan Coal and Iron Co. Ltd. 273(r). EDWARDS, J.R. and WEBB, K.M., ‘The Development of Group Accounting in the United Kingdom to 1933’, Accounting Historians Journal, 11 (Spring 1984) 3161.
Evidence of group accounting in the UK as early as 1910 and a discussion of reasons for the UK lag in this area.

273(s). EDWARDS, J.R. and WEBB, K.M. ‘Use of Table A by Companies Registering Under the Companies Act 1862’, Accounting and Business Research, 15 (1985) 177195.
Voluntary adoption of accounting rules by 19th century British companies.

273(t). FLESHER, D.L. and FLESHER, T.K., ‘Ivar Kreuger’s Contribution to U.S. Financial Reporting’, Accounting Review, LXI (1986) 421434.
Argues that the Ivar Kreuger fraud contributed significantly to the passage of the U.S. Securities Act.

273(u) FRENCH, E.A., Unlimited Liability: The Case of the City of Glasgow Bank (London, Certified Accountant Publications, 1985) 44 pp.
The practical effects of unlimited liability on
shareholders and creditors.

273(v). GREEN, E. and MOSS, M., A Business of National Importance. The Royal Mail Shipping Group 19021937 (London, Methuen, 1982) xii + 291 pp.

A detailed business history giving the background to the Royal Mail case (R. v. Kylsant, 1931). 275(c). HAWKINS, D.F., Corporate Financial Disclosure, 19001933: A Study of Management Inertia within a Rapidly Changing Environment (New York, Garland Publishing, 1986) 529 pp.

Concentrates on disclosure in prospectuses, demands of third parties for greater publicity, and state and federal regulation.
275(d) INGRAM, R.W. and CHEWNING, E.G., ‘The Effect of Financial Disclosure Regulation on Securities Market Behavior’, Accounting Review, LVIII (1983) 562580.
Identifies systematic changes in market behavior resulting from the US Securities Act of 193334. 275(e). IRELAND, P.W., ‘The Rise of the Limited Liability Company’, International Journal of the Sociology of Law, 12 (1984) 239260.
Essential background reading. Includes a discussion of the turn of the century debate on the publication of balance sheets by private companies.

276(a). JONES, H., ‘A Nineteenth Century Welsh Iron Company. Profit Measurement, 18311860. An Example’, Accounting History, 3 (May 1978) 2240.
Analysis of an 1860 bookkeeper’s report on the profit record of the Dowlais Iron Company. 277(t). LEACH, R. and STAMP, E., British Accounting Standards: the First Ten Years (Cambridge, WoodheadFaulkner, 1981) viii + 247 pp.

Includes historical contributions from the first three chairmen of the Accounting Standards Committee (Leach, Slimmings, Watts), the chairman of the Inflation Accounting Steering Group (Morpeth) and a former chairman of the Accounting Principles Board (Defliese).

277(u). LEWIS, N.R., PARKER, L.D. and SUTCLIFFE, P., ‘Financial Reporting to Employees 19191979’, Accounting, Organizations and Society, 9 (1984) 275289.

277(v). McCRAW, T.K., ‘With the Consent of the Governed: SEC’s Formative Years’, Journal of Policy Analysis and Management, I (1982) 346370. Argues that the SEC provides, by, inter alia, “enlisting the accountants”, a model of the successful public manipulation of private incentives.

277(w). MCKINNON, J. C., The Historical Development and Operational Form of Corporate Reporting Regulation in Japan (New York, Garland Publishing, 1986) 367 pp. + 86 pp. of Appendices.
Concludes that the main characteristic is bureaucratic dominance.

277(x). MASON, J., ‘Historic Accounts — Or How They Did It 80 Years Ago’, Accountancy, 92 (June 1981) 129131. Reproduces the published accounts of Barclay Perkins (brewers) for 1903.

277(y). MASON, J., ‘Accounting for Beer’, Accounting History, 5 (December 1981) 6379.
Accounting practices of three English breweries c.1900.

277(z). MERINO, B.D. and NEIMARK, M.D., ‘Disclosure Regulation and Public Policy: A Sociohistorical Approach’, Journal of Accounting and Public Policy, 1 (1982) 3357.
A criticism of researchers who have ignored the social origins of disclosure.

277(aa). MIRANTI, P.J., Jr., ‘Associationalism, Statism, and Professional Regulation: Public Accountants and the Reform of the Financial Markets, 18861940’, Business History Review, 60 (1986) 438468.

How US accountants reacted to the establishment of the Federal Reserve Board and the SEC. 277(ab). MORRIS, R.D., ‘Corporate Disclosure in a Substantially Unregulated Environment’, Abacus, 20 (1984) 5283.
Corporate disclosure rules and practices in 19th century New South Wales.

277(ac). MORRIS, R.D., ‘Lee v. Neuchatel Asphalte Company (1889) and Depreciation Accounting: Two Empirical Studies’, Accounting and Business Research, 17 (1986) 7181.
Examines the effect of the Lee decision on depreciation accounting practice in Britain and Australia.

277(ad). MUNDHEIM, R.H. and LEECH, N.E., The SEC and Accounting: the First 50 Years (Amsterdam, NorthHolland, 1986) xi + 174 pp. (Reprint of Journal of Comparative Business and Capital Market Law, vol. 7, issues 3/4, December 1985). Contains three specifically historial articles: J. Seligman, ‘The SEC and Accounting: A Historical Perspective; J. M. Cook, ‘The Securities and Exchange Commission’s First Fifty Years: An Accountant’s Viewpoint; and R. A. Orben, ‘An Evaluation of the SEC’s Performance — A Product of Leadership’.

277(ae). MURPHY, G.J., ‘Financial Statement Disclosure and Corporate Law: The Canadian Experience’, International Journal of Accounting, 15 (Spring 1980) 8799.
Local, UK and US influences, drawing attention to legislative reliance on professional accountancy bodies.

277(af). MURPHY, G.J., ‘Early Canadian Financial Statement Disclosure Legislation’, Accounting Historians Journal, 11 (Fall 1984) 3859.
The pioneering Ontario Companies Act of 1907 and the influence of the Institute of Chartered Accountants of Ontario.

277(ag). MUTCHLER, J.F. and SMITH, C.H., ‘The Development of Financial Accounting Standards in the United States: Past and Present’, pp. 221251 of Holzer, H.P. (ed.), International Accounting (New York, Harper & Row, 1984).
A short history of accounting standard setting in the USA.

277(ah). NEWMAN, K., ‘Financial Advertising Past and Present’, Three Banks Review, no. 140 (December 1983) 4656.
Parker: Select Bibliography of Works on the History of Accounting
Advertising of prospectuses, company meeting reports and company notices.

277(ai). NOBES, C.W., ‘The Evolution of the Harmonising Provisions of the 1980 and 1981 Companies Acts’, Accounting and Business Research, 14 (1983) 4353. Some continental European origins of British company legislation.

277(aj). PACTER, P.A., ‘The FASB After Ten Years: History and Emerging Trends’, FASB Viewpoints, 7 April 1983, 8 pp., reprinted in S. A. Zeff and T. F. Keller, Financial Accounting Theory. Issues and Controversies (New York, McGrawHill, 3rd ed., 1985) 618.

Distinguishes two eras (197277 and 197882) arguing that a “remarkable number of watershed events” occurred at the end of 1977.
277(ak). PARKER, R.H., ‘The Want of Uniformity in Accounts: A Nineteenth Century Debate’, pp. 201222 of Emanuel, D.M. and Stewart, I.C., Essays in Honour of Trevor R. Johnston (Auckland, University of Auckland, 1981).
Why and how uniform accounting was not adopted
in 19th century Britain.

277(al). PHILLIPS, S.M. and ZECHER, J.R., The SEC and the Public Interest (Cambridge, MA, MIT Press, 1981) ix + 177 pp. Includes some historical perspectives.

277(am). PREVITS, G.J. (ed.), The Development of SEC Accounting (Reading, Mass.: AddisonWesley, 1981) xi + 430 pp.
Reprints, inter alia, articles by Benston, 1973 (item 271(b)) and Previts, 1978 (item 277(p)).

277(an). REID, J.M. (ed.), Law and Accounting: Pre1889 British Legal Cases (New York, Garland Publishing, 1986) 182 pp.

277(ao). REID, J.M., ‘Judicial Views on Accounting in Britain Before 1889’, Accounting and Business Research, 17 (1987) 247258.

277(ap). REID, J.M., ‘Judicial Intervention in Accounting Behavior: A Reevaluation of the Nineteenth Century Experience’, Journal of Accounting and Public Policy, 6 (Spring 1987).

277(aq). RICHMOND, L. and STOCKFORD, B., Company Archives. The Survey of the Records of 1000 of the First Registered Companies in England and Wales (London, Gower Publishing, 1986) xxi + 593 pp. An invaluable guide to the records of surviving 19th century British companies.

277(ar). ROBERTS, R., ‘The Published Accounts of the Northampton Gas Light Company 18231900’, pp. 336373 of Edwards, J.R. (ed.), Reporting Fixed Assets in 19th Century Company Accounts (New York, Garland Publishing, 1986) (item 296(f)).

277(as). ROBB, A.J., ‘Coincidence Discovered: A Further Example and a Comment’, Accounting and Business Research, 13 (1983) 213214.
Coincidental views of Blough and Murphy on quarterly financial statements.

277(at). SAMPSON, A.C., ‘A Regulator’s View of the FASB: The First Ten Years and After’, Journal of Accountancy, 156 (August 1983) 45, 46, 48, 50, 52, 54, 56. The author was chief accountant of the SEC at the time of writing.

277(au). SELIG, M., ‘The Making of an Accounting Standard for Extractive Industries’, Accounting History Newsletter (Australia), vol.1 no.2 (Spring 1980) 930. The influences on an Australian accounting standard.

277(av). SELIGMAN, J., The Transformation of Wall Street. A History of the Securities and Exchange Commission and Modern Corporate Finance (Boston, Houghton Mifflin, 1982) xv + 701 pp.
Many incidental references to professional accountants and accounting standards. See especially pp. 197201, 416430, 551568.

277(aw). SENATRA, P.T. and FRISHKOFF, P.A., ‘Financial Statement Analysis: the 1920s and the 1980s’, Journal of Commercial Bank Lending, 66 (1984) 4051.
Financial statement analysis in the USA has changed little but financial reports are much more informative and the business environment more complex.

277(ax). SOMEYA, K., ‘The Development of Funds Flow Accounting’, pp. 115124 of Graffikin, M.J.R. (ed.), Contemporary Accounting Thought (Sydney, PrenticeHall of Australia, 1984).
Mainly concerned with US developments. 277(ay). STAMP, E., DEAN, G.W. and WOLNIZER, P.W. (eds.), Notable Financial Causes Célèbres (New York, Arno Press, 1980).
Readings on company collapses and financial scandals. Reprints item 277(d).

277(az). STORRAR, A.C. and PEEBLES, H.B., ‘The Development of Financial Accounting and Reporting Standards in the United Kingdom’, Managerial Finance, IX, 2(1983) 19.
A brief survey covering both the 19th and the 20th centuries.

278(f). TABB, J.B., ‘Reasons for the Emergence of Contested Company Takeovers in the 1950s’, Accounting and Business Review, 11 (1981) 323330.

278(g). TINKER, T. and NEIMARK, M., ‘The Role of Annual Reports in Gender and Class Contradictions at General Motors: 19171975′, Accounting, Organizations and Society, 12 (1987) 7188.
Looks, inter alia, at women in General Motors’ annual reports: they were not mentioned before 1942. The paper is followed by commentaries by G. Burrell (89101) and R. Crompton (103110). 278(h). VANGERMEERSCH, R. (ed.), Financial Accounting Milestones in the Annual Reports of United States Steel Corporation The First Seven Decades (New York, Garland Publishing, 1986).

278(i). VICE, A., Financier at Sea. Lord Kylsant and the Royal Mail (Braunton, Merlin Books, 1985) 124 pp.
Background to the Royal Mail case.

278(j). WALTON, P., ‘The Export of British Accounting Legislation to Commonwealth Countries’, Accounting and Business Research, 16 (1986) 353357.
Suggests that the export was neither systematic nor complete.

278(k). WATTS, R.L., ‘Corporate Financial Statements. A Product of the Market and Political Process’, Australian Journal of Management (1977) 5375. A “postive” theory of the evolution of published financial statements.

278(1). WHITTRED, G., ‘The Evolution of Consolidated Financial Reporting in Australia’, Abacus, 22 (1986) 103120.
Argues that the adoption of consolidated accounts was influenced by developments in debt financing as well as by company law and stock exchanges. 278(m). WHITTRED, G., ‘The Derived Demand for Consolidated Financial Reporting’, Journal of Accounting & Economics, 9 (1987) 259285.
An investigation of the economic incentives of Australian management to adopt consolidated accounts.

278(n). WILLMOTT, H.C., ‘Setting Accounting Standards in the U.K.: The Emergence of Private Accounting Bodies and their Role in the Regulation of Public Accounting Practice’, pp. 4471 of Streeck, W. and SChmitter, P.C. (eds.), Private Interest Government (London, Sage, 1985).
Accounting standard setting as private interest government.

279(a). ZEFF, S.A., ‘The Rise of “Economic Consequences” ‘, pp. 1119 of Stanford Lectures in Accounting 1978, reprinted as pp. 1933 of S.A. Zeff & T.F. Keller, Financial Accounting Theory. Issues and Controversies (New York, McGrawHill, 3rd ed. 1985). Also published in a revised version in Journal of Accountancy (December 1978) 5663, reprinted as pp. 152162 of R. Bloom and P.T. Elgers, Accounting Theory & Policy. A Reader (New York, Harcourt Brace Jovanovich, 1981).

The development in the USA of economic consequences from a procedural to a substantive issue. 279(b). ZEFF, S.A. (ed.), Accounting Principles Through the Years: The Views of Professional and Academic Leaders 19381954 (New York, Garland, 1982) 475 pp. Papers from the annual meetings of the AI(CP)A and the AAA. A valuable source of primary material.

279(c). ZEFF, S.A. (ed.), The Accounting Postulates and Principles of Controversy of the 1960s (New York, Garland Publishing, 1982) 574 pp.
Reprints of relevant writings by Moonitz, Sprouse, Chambers, Mattessich, Kohler, Vatter and others.

279(d). ZEFF, S.A., ‘Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 19171972’, Accounting Review, LIX (1984) 447468.
Reviews five major turning points (1918, 1934, 1938/39, 1959, 1972) in the process by which accounting principles have been established in the USA.

279(e). ZEFF, S.A. and MOONITZ, M. (eds.), Sourcebook on Accounting Principles and Auditing Procedures (New York, Garland, 1984) 2 vols.

Q. MECHANISED ACCOUNTING AND COMPUTERS

282(a). DELGADO, A., The Enormous File. A Social History of the Office (London, John Murray, 1979).
Includes a chapter ‘Abacus to Pocket Calculator’. 282(b). ENRIGHT, F., ‘How the Ancients did Their Sums: Tale
of the Abacus’, Accountancy, 96 (Oct. 1985) 801. 283(a). GRANDELL, A., The Tally Stick: A Neglected Bearer of Cultural Tradition (Finland, Ekenas Tryckeri Aktiebolags, 1982) 161 pp. [in Finnish with English summary].
Reviewed in Accounting Historians Journal, Spring 1984.

283(b). HYMAN, A., Charles Babbage: Pioneer of the Computer (Oxford: Oxford University Press, 1982) xv + 287 pp. A biography of ‘The great ancestral figure of computing’ and author of On the Economy of Machinery and Manufactures (1832).
284(a). MENNINGER, K., NumberWords and Number Symbols. A Cultural History of Numbers (Cambridge, MA, The M.I.T. Press, 1969) xiii + 480 pp. Translated from the revised German edition of 1958. Contains material on tallies and the abacus. 285(a). PULLAN, J.M., The History of the Abacus (London, Hutchinson, 1968) 127 pp.
A wellillustrated account of the abacus and how it was used. Good bibliography.

285(b). SUGDEN, K.F., ‘A History of the Abacus’, Accounting Historians Journal, 8 (Fall 1981) 122.
A wellillustrated and comprehensive survey. Good bibliography.

R. EXECUTORSHIP ACCOUNTING

286(a). LEE, G.A., ‘The Francis Willughby Executorship Accounts, 16721682: An Early DoubleEntry System in England’, Accounting Review, LVI (1981) 539553. An unusual example of estate accounting by double entry.
S. FINANCIAL ACCOUNTING THEORY
289(a). ANDREWS, W.T., Jr., ‘The Evolution of APB Opinion No. 17 Accounting for Intangible Assets; A Study of the U.S. Position on Accounting for Goodwill’, Accounting Historians Journal, 8 (Spring 1981) 3749.
Survey of American discussions of goodwill 19001970.

289(b). BLOOM, R., ‘ “Economic Substance versus Legal Form” in American Accounting Literature’, Accounting History, 4 (June 1979) 513.

293(g). BRIEF, R.P., ‘Hicks on Accounting’, Accounting Historians Journal, 9 (1982) 91101.
Argues that Hicks’ views on accounting have been
misinterpreted by accountants.

293(h). BUCKMASTER, D., ‘Inflation Gains and Losses from Holding Monetary Assets and Liabilities 1918 to 1936: A Study of the Development of Accounting Thought in the United States’, International Journal of Accounting, 17 (Spring 1982) 122.
An analysis of the writings of Middleditch,
Sweeney, Wasserman, Paton and Jones.

293(i). BURSAL, N., ‘The Use of Interest as an Element of Cost in Germany in the 16th and 17th Centuries’, Accounting Historians Journal, 13 (Spring 1986) 6370. The history of the equity interest concept in Germany.

295(c). CLARKE, F.L., ‘Inflation Accounting and the Accidents of History \ Abacus, 16 (1980) 7999. Argues, with examples from the history of inflation accounting, that ideas (e.g. on the use of replacement cost) may drift from their original context into new, and often incompatible, contexts.

295(d). CLARKE, F.L., The Tangled Web of Price Variation Accounting (New York, Garland Publishing, 1982) xiv + 444 pp.

295(e). CLARKE, F.L. and DEAN, G.W., ‘Schmidt’s Betriebswirtschaft Theory’, Abacus, 22 (1986) 65102. Includes bibliographies of German publications on accounting and (hyper) inflation and of Schmidt’s academic works. Also a translation of K. Schwantag, ‘Fritz Schmidt’s Wissenschaftliches Werk’ [The Academic Work of Fritz Schmidt], Zeitschrift für Betriebswirtschaft, Jan. 1951, 114.

295(f). COURTIS, J.K., ‘Business Goodwill: Conceptual Clarification via Accounting, Legal and Etymological Perspectives’, Accounting Historians Journal, 10 (Fall 1983) 138.

A thorough survey. Includes a chronology of selective definitions, a list of relevant statutes and cases and a lengthy bibliography.
295(g). DAVIS, H.Z., ‘History of LIFO’, Accounting Historians Journal, 9 (Spring 1982), 123, reprinted Journal of Accountancy (May 1983) 968, 1012, 1046, 110, 112, 114.
Traces the gradual acceptance of LIFO in the United States.

295(h). DEAN, G.W. and WELLS, M.C. (eds.), Forerunners of Realizable Value Accounting in Financial Reporting (New York, Garland Publishing, 1982) xviii + 320 pp. Readings to “Demonstrate the long and honourable history” of arguments for the use of realizable values.

296(a). DOUPNIK, T.S., ‘Indexation: Brazil’s Response to Inflation’, International Journal of Accounting, 18 (Fall 1982) 199220. Inflation accounting in Brazil since 1951.

296(d). DOUPNIK, T.S., ‘The Evolution of Financial Statement Indexation in Brazil’, Accounting Historians Journal, XIII (1986) 118.
“Monetary correction” in a highly inflationary economy and subject to massive political pressure.

296(e). EDWARDS, J.R., ‘Depreciation and Fixed Asset Valuation in Railway Company Accounts to 1911’, Accounting and Business Research, 16 (1986) 251268. Depreciation in British railway accounts before and after the Regulation of Railways Act 1868. 296(f). EDWARDS, J.R. (ed.), Reporting Fixed Assets in NineteenthCentury Company Accounts (New York, Garland Publishing, 1986) 570 pp. Contains both contemporary and modern material, including reprints of items 18 (ch. 14), 142, 277(ar), 290(a), 291, 292, 296(e), 298(a), 298(b), 301, 305(c), 337(a), 337(e), 337(g), 349.

296(g). EMANUEL, D.M., ‘The Development of “Inflation Accounting” Alternatives in New Zealand: 19451980’, pp. 2419 of Emanuel, D.M. and Stewart, I.C., Essays in Honour of Trevor R. Johnston (Auckland, University of Auckland, 1981).
Inflation accounting developments in a dependent economy.

296(h). ESTRADA, S.N., ‘La depreciación y su reconocimiento contable. Reseña histórica’, pp. 19 of his La Amortizacion de los Activos Fijos en la Teoria Contable (Mendoza, Argentina, Inca Editorial, 1985). Historical survey of depreciation theory. Mainly concerned with North American developments. 296(i). GAFFIKIN. M., ‘The Methodology of Early Accounting Theorists’, Abacus, 23 (1987) 1730. Sprague, Hatfield, Paton, Canning, Littleton and others as ‘pattern modellers’.

296(j). GAFFIKIN, M.J., and AITKEN, M.J. (eds.), The Development of Accounting Theory: Significant Contributions to Accounting Thoughts in the 20th Century (New York, Garland Publishing, 1982) 272 pp. Biographical chronologies and book reviews of accounting classics.

296(k). GAMBLE, G.O., O’DOHERTY, B.O. and HYMAN, L.M., ‘The Development of “Agency” Thought. A Citation Analysis of the Literature’, Accounting Historians Journal, 14 (Spring 1987) 726.
A demonstration of the use of citation analysis in historical research.

296(1). GIBSON, R.W., ‘Concepts of Revenue Recognition and Realization: An Historical Note’, Accounting History Newsletter (Australia), vol.1 no.8 (Summer 19801981) 416. A survey of (mainly) US literature on the subject.
297(c). GRAVES, O.F., ‘Accounting for Inflation: Henry Sweeney and the German GoldMark Model’, Accounting Historians Journal, 14 (Spring 1987) 3356. Sweeney’s work compared with that of Mahlberg and Schmalenbach.

297(d). HAIN, H.P., Uniformity and Diversity. The Development of Classification Concepts in Double Entry Accounting (New York, Arno Press, 1980) x + 589 pp.

297(e). HENDERSON, S. and PEIRSON, G., ‘The Emergence of Accounting Theory’, pp. 4661 of their Financial Accounting Theory. Its Nature and Development (Melbourne, Longman Cheshire, 1983).
A successor to item 297(b).

297(f). HUGHES, H.P., Goodwill in Accounting: A History of the Issues and Problems (Atlanta, Georgia State University, 1982) viii + 223 pp.
A century of accounting for goodwill, with particular references to US developments.

298(e). KIKUYA, M., ‘A Study of Schmidt’s Theory: Source of Current Replacement Cost Accounting,’ Yahata Daigaku Ronshu, 29 (December 1978) 96108. 298(f). KREISER, L., ‘A Short History of the Economic Development and Accounting Treatment of Pension Plans’ , Accounting Historians Journal, 3 (1976) 5662. How pension plans have become an economic necessity and the problems of accounting for them. 298(g). KUBIN, K.W., ‘Accounting for Foreign Currency Translation: Current Problems in Historical Perspective’, Accounting Historians Journal, 2 (1975) 1116.
US regulatory documents since 1931.

298(h). LEE, T.A., ‘The Early Debate on Financial and Physical Capital’, Accounting Historians Journal, 10 (Spring 1983) 2650.
An example of the way in which accountants “Perpetuate problems rather than resolve them” (p.45). 300(a). MA, R., ‘A Note on the Use of Selling Prices — Some Examples from the Nineteenth Century’, Abacus, 18 (1982) 129138.
Valuations at selling price by 19th century British banks.

301(f). MATTESSICH, R., ‘On the Evolution of Inflation Accounting. With a Comparison of Seven Major Models’, Economia Aziendale, 1 (1982) 349381.
A thorough survey of the primary literature.

301(g). MATTESSICH, R.V., ‘Fritz Schmidt (18821950) and his Pioneering Work on Current Value Accounting in Comparison to Edwards and Bell’s Theory’, Contemporary Accounting Research, 2 (1986) 157178.
Emphasizes Schmidt’s importance in the history of current value accounting.

301(h). MERINO, B. (ed.), Business Income and Price Levels (New York, Arno Press, 1980). Documents relative to the Study Group on Business Income (194952).

301 (i). MUIS, J.W., ‘Outcast who Blazed the CCA Trail’, Accountancy, 91 (October 1980) 6970.

Theodore Limperg, Jr.’s (18791961) influence on Dutch accounting.

301(j). MUMFORD, M.J., ‘The 1952 Study, Accounting for Inflation. A Review Article,” Accounting and Business Research, 14 (1983) 7182.
Ideas on inflation accounting in the UK in the late 1940s and early 1950s.

303(d). PEASNELL, K.V. and WILLIAMS, D.J., ‘Ersatz Academics and Scholarsaints: The Supply of Financial Accounting Research’, Abacus, 22 (121135). A critical review of item 305(d) suggesting that there are two markets, one for excuses, the other for scholarly research.

303(e). PREVITS, G.J., A Critical Evaluation of Comparative Financial Accounting Thought in America 1900 to 1920 (New York, Arno Press, 1980). The contributions of Cole, Dickinson, Esquerré, Hatfield, Kester, Montgomery, Sprague and Wildman.

303(f). PREVITS, G.J., ‘Framework of American Financial Thought: An Historical Perspective to 1973’, Accounting Historians Journal, 11 (Fall 1984) 117.
Predecessors of the FASB’s conceptual framework. 303(g). RATCLIFFE, T.A. and MUNTER, P., ‘Asset Valuation: An Historical Perspective’, Accounting Historians Journal, 7 (Spring 1980) 7378.
Chronological tables listing valuation studies by theorists and US authoritative bodies.

303(h). RAYBURN, F.R., ‘A Chronological Review of the Authoritative Literature on Interperiod Tax Allocation: 19401985’, Accounting Historians Journal, 13 (Fall 1986) 89108.
A factual survey. No references to nonauthoritative US literature or to nonUS literature. 303(i). ROSENFIELD, P., ‘History of Inflation Accounting’, Journal of Accountancy (September 1981) 95, 98, 100, 1024, 106, 108, 110, 112, 114, 116, 11820, 122, 124, 126, reprinted in S.A. Zeff and T.F. Keller, Financial Accounting Theory. Issues and Controversies (New York, McGrawHill, 3rd ed., 1985) 576599. The emphasis is on institutional developments in the USA.

303(j). SAITO, S., ‘Asset Revaluation and Cost Basis: Capital Revaluation in Corporate Financial Reports’, Accounting Historians Journal, 10 (Spring 1983) 123. The asset revaluation movement in the USA in the 1920s and 1930s and the subsequent establishment of the cost basis.

303(k). SHELDAHL, T.K., ‘Reporting Treasury Stock as an Asset: Law, Logic and Economic Substance’, Accounting Historians Journal, 9 (Fall 1982) 123.
Developments in the USA, c. 19091933, of dominant support for treating treasury stock as an equity reduction.

303(1). SOLOMONS, D., ‘The Twilight of Income Measurement. Twentyfive Years On’, Accounting Historians Journal, 14 (Spring 1987) 16.
How and why a forecast has not been borne out by events.

303(m). SPICELAND, J.D. and ZAUNBRECHER, H.C., ‘Human Resource Accounting: An Historical Perspective’, Accounting Historians Journal, 3 (1976) 4349.
Traces recent accounting thought on HRA back to the ideas of 19th century economists.

303(n). STONE, M.S., ‘The Pension Accounting Myth’, Accounting Historians Journal, 11 (Fall 1984) 1938. Pre1930 pension accounting theory and practice in the USA.

304(a). TABB, J.B. and FRANKHAM, C.B., ‘The Northern Steamship Company: The Depreciation Problem in the Nineteenth Century’, Accounting Historians Journal, 10 (Fall 1986) 3753.

Mainly a discussion of late 19th century attitudes to depreciation.

304(b). TWEEDIE, D. and WHITTINGTON, G., The Debate on Inflation Accounting (Cambridge University Press, 1984) xii + 404 pp.
A comprehensive survey with due attention to continental European contributions.

305(f). WESTWICK, C.A., ‘The Lessons to be Learned from the
Development of Inflation Accounting in the UK’,
Accounting and Business Research, 10 (1980) 353373.
Inflation accounting in the UK from 1946 to 1980.
An insider view.

305(g). YAMEY, B.S., ‘Cost, Market or Something Else: Asset Valuation in Some Earty Treatises’, pp. 176188 of Carsberg, B. and Dev, S., External Financial Reporting (London, Prenticehall International, 1984).
Pre19th century views on fixed assets and stocks. 306(g). ZEFF, S.A., ‘Truth in Accounting: The Ordeal of Kenneth MacNeal’, Accounting Review, LVII (1982) 528553.
The background of McNeal’s book of 1939 and a critical analysis.
T. EDUCATION

307(c). BURROWES, A.W., ‘Early Accounting Education in New Zealand’, Accounting History, 4 (December 1980) 1524.

307(d). DEV, S., Accounting and the L.S.E. Tradition (London, The London School of Economics and Political Science, 1980) 23 pp.
The influence of the London School of Economics on UK accounting.

307(e). DYCKMAN, T.R. and ZEFF, S.A., ‘Two Decades of the Journal of Accounting Research’, Journal of Accounting Research, 22 (1984) 22597.
The contribution of a major research journal. The authors note the virtual disappearance of historical research from JAR after 1972. The origins of JAR are discussed in an appendix by Sidney Davidson. 307(f). EVANS, G.R., ‘Schools and Scholars: The Study of the Abacus in English Schools c.980c. 1150’, English Historical Review, 94 (1979) 7189.

Includes references to accounting uses of the abacus. See also the same author’s ‘From Abacus to Algorism: Theory and Practice in Medieval Arithmetic’, British Journal for the History of Science,

10 (1977) 114131 and ‘Difficillima et Ardua: Theory and Practice in Treatises on the Abacus 9501150’ Journal of Medieval History, 3 (1977) 2138. 307(g). FLESHER, D.L. and T.K., ‘Accounting Education in
1933’, Woman CPA, 46 (1984) 302.

307(h). FREEAR, J., ‘The Final Examinations of the Institute of Chartered Accountants in England and Wales, 18821981’, Accounting Historians Journal, IX (1982) 5389. Continuity and change in professional examining. 307(i). GAFFIKIN, M.J.R., ‘The Development of University and Professional Accountancy in New Zealand’, Accounting Historians Journal, 8 (Spring 1981) 1536. University and professional education have developed hand in hand.

307(j). GIBSON, R.W., Accounting Education in the Universities of Australia and New Zealand (Geelong, Deakin University, 1980) 74 pp.

307(k). GOLDBERG, L., The Florescent Decade: Accounting Education in Australia 19451955 (Sydney, Accounting Association of Australia and New Zealand, 1982) 58 pp.
The events of a critical decade.

307(1). GOLDTHWAITE, R.A., ‘Schools and Teachers of Commercial Arithmetic in Renaissance Florence’, Journal of European Economic History, I (1972) 418433.

307(m). HECK, J.L. and BREMSER, W.G., ‘Six Decades of The Accounting Review: A Summary of Author and Institutional Contributions’, Accounting Review, LXI (1986) 735744.
Who contributed and from where.

307(n). HUGHES, H.P., ‘Some Contributions of and Some Controversies Surrounding Thomas Jones and Benjamin Franklin Foster’, Accounting Historians Journal, 9 (1982)4351.
Two 19th century America accounting textbook authors and teachers. Foster was the author of the first book on the history of accounting (1852). 308(a). LANGENDERFER, H.Q., ‘Accounting Education’s History — A 100Year Search for Identity’, Journal of Accountancy, 163 (May 1987), 302, 304308, 310312, 314315, 318, 320, 322324, 326331. Education of US professional accountants (with comparisons with law and medicine).

308(b). LEE, T.A. (ed.), Professors of Accounting at the University of Edinburgh: A Selection of Writings, 191982 (Edinburgh, Department of Accounting and Business Method, University of Edinburgh, 1983).

308(c). LOCK, R.R., The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 18801940 (Greenwich, Conn., JAI Press, 1984) xii + 363 pp.
Many references to accounting. Especially useful
for its treatment of German cost accounting. See
also his ‘Business Education in Germany: Past
Systems and Current Practice’, Business History
Review, 59 (1985) 232253.

309(a). MARSH, J.A. and HENNING, G.R., ‘Some History of the Debate on Educational Policy of Accountants in Australia’, Abacus, 23 (March 1987) 5569.
How Australian accountants came to accept degree
level entry.

312(a). SCHLOSSER, R.E., LEE, B.Z. and RABITO, G.A., ‘Continuing Professional Education, 18871987’, Journal of Accountancy, 163 (May 1987) 240, 242247, 250254.
Overview of the development of CPE in the USA. 312(b). SHELDAHL, T.K., Beta Alpha Psi, From Alpha to Omega: Pursuing a Vision of Professional Education for Accountants, 19191945 (New York, Garland Publishing, 1982) xii + 838 pp.

312(c). SHELDAHL, T.K., Beta Alpha Psi, From Omega to Zeta Omega: The Making of a Comprehensive Accounting Fraternity, 19461984 (New York, Garland Publishing, 1986) 775 pp.

312(d). SLOCUM, E.L. and ROBERTS, A.R., ‘The New York School of Accounts — A Beginning’, Accounting Historians Journal, 7 (Fall 1980) 6370.
An attempt in the 1890s to provide professional
accounting education.

U. TERMINOLOGY

315(a). BALADOUNI, V., ‘Etymological Observations on Some Accounting Terms’, Accounting Historians Journal, 11 (Fall 1984) 101109. Brief discussion of eighteen accounting terms.

316(b). PARKER, R.H., ‘Reckoning, Merchants’ Accounts, BookKeeping, Accounting or Accountancy? The Evidence of the Long Titles of Books on Accounting in English, 15431919′, pp. 109122 of Carsberg, B. and Dev, S., External Financial Reporting (London, PrenticeHall International, 1984). The changing names of a subject and its practice.

V. BIBLIOGRAPHIES, BIOGRAPHERS AND CHRONOLOGIES

318(b). ANDERSON, R.H., ‘A Bibliography of Australian Writings on Cost Accounting, 19101935’, Accounting History Newsletter (Australia), no. 8 (Winter, 1984) 915.

318(c). BALADOUNI, V., ‘George Soulé’, Accounting Historians Journal, 3 (1976), 7276.
Short biography of an American accounting educator and author (b.1834).

319(f). BLECHS, J., ‘Über das Leben und Werk von Karl Peter Kheil’, Der Österreichische Betriebswirt (1965) 129156.f

319(g). BRIDGE, K., ‘CIPFA’s First President’, Public Finance and Accountancy Centenary Issue (February 1985) xxxxxxi.
Brief biography of George Swainson (18401909), pioneer UK public sector accountant. 319(h). BRIEF, R.P. (ed.), Dicksee ‘s Contribution to Accounting
Theory and Practice (New York, Arno Press, 1980). 319(i). BROWN, R.S., ‘Raymond John Chambers: A Biography’, Abacus, 18 (1982) 97105. Biography of a distinguished Australian academic accountant (b.1917). See also other articles in the December 1982 issue of Abacus, especially ‘A Bibliography of Raymond J. Chambers’.

319(j). BRYSON, R.E., Jr., ‘Perry Mason (18991964)’, Accounting Historians Journal, 2 (1975) 6467.
Short biography of a leading American academic accountant.

319(k). BURNS, T.J., ‘The Accounting Hall of Fame ‘, Journal of Accountancy, 163 (May 1987) 393397.
Potted biographies of 46 distinguished accountants (not all American).

320(b). COOPER, W.D., Carman G. Blough: Selected Contributions to Accounting (Atlanta, Georgia State University, 1982).

320(c). COOPER, W.D., ‘Carman G. Blough’s Contribution to Accounting: An Overview’, Accounting Historians Journal, 9 (1982) 6167.
Blough’s years with the SEC (193438), Arthur Andersen & Co. (193842) and the AICPA (19441961).

320(d). COOPER, W.D., ‘George C. Mathews: An Early Commissioner of the SEC’,Accounting Historians Journal, 11 (Fall 1984) 117127.
It was under Mathews’ leadership that the office of Chief Accountant was established and Accounting Series Releases initiated.

320(e). COWTON, C.J., ‘The Hero in Accounting History: An Assessment of the Role of Biography \ Accounting and Business Research, 16 (198586) 7377.
Discusses the usefulness of both individual and collective biographies.

321(e). FANNING, D., ‘Accounting Biography and Business History — A Review Article’, British Accounting Review, 17 (1985) 4958.
Review of vol. 1 of item 324(1).

321(f). FESMIRE, W., et al., ‘A Peripatetic History of Accounting’, Cost and Management (1967) 3338, reprinted in G.G. Mueller and CH. Smith, Accounting. A Book of Readings (New York, Holt, Rinehart and Winston, 2nd ed. 1970) 5262. A table of major events in the history of accounting.

321(g). FLESHER, T.K. and FLESHER, D.L., ‘James O. McKinsey’, Accounting Historians Journal, 12 (Fall 1985) 117128.
Biography of a leading US accountant and management consultant.

321(h). FLOWERS, W.B., ‘Biography and Accounting History’, Accounting Historians Journal, 1 (1974) 2122.

321(i). FORRESTER, D.A.R. (ed.), Frank Sewell Bray. Master Accountant 19061979 (Glasgow, Strathclyde Convergencies, 1982) 141 pp.
A tribute to the editor of Accounting Research. Reprints item 325(e).

321(j). GARNER, S.P., PADRONI, G. and MARTINELI, A., ‘A Tribute to Federigo Melis’, Accounting Historians Journal, 3 (1976) 1321.
Information on the life and works of a leading accounting historian.

321(k). GIVENS, H.R, ‘Peter Duff: Accountant and Educator’, Accounting Historians Journal, 7 (Spring 1980)3742. Duff (b. 1802) was the founder of a commercial college and the author of several bookkeeping texts.

321(1). GOLDBERG, L., ‘The Rest of John Scouller’ , Accounting History Newsletter (Australia), no. 8 (Winter 1984) 1741.
A sequel to item 321(d).

321(m). GOLDBERG, L. and STONE, W.E., ‘John Caldwell Colt: A Notorius Accountant’, Accounting Historians Journal, 12 (Spring 1985) 121130.
J.C. Colt was the author of The Science of Double Entry BookKeeping (1838) and the brother of Samuel Colt (inventor of the Colt revolver). He was condemned to death in 1842 for the murder of his publisher and committed suicide.

322(a). GURRY, E.J., ‘Harry Clark Bentley (18771967)’, Accounting Historians Journal, 2 (1975) 5861.
Short biography of the joint author of Bibliography of Works on Accounting by American Authors (1937) (item 319).

323(b). HASKINS, M.E. and WILLIAMS, D.D., ‘A Geneaology of Today’s Contributors to Accounting Research’, Accounting Historians Journal, 13 (Spring 1986) 93101.
The intellectual roots of today’s most successful US accounting researchers.

324(k). HAUSDORFER, W., Accounting Bibliography. Historical Approach (Palo Alto, Calif., Bay Books, 1986) xiii + 512 pp.
Completed in 1961. Both primary and secondary
material; not completely superseded by later work.

324(1). JEREMY, D.J. (ed.), Dictionary of Business Biography
(London, Butterworths, 5 vols. + supplement, 1984 1986).
Includes biographies of accountants Sir Harold Barton, Lord Benson, David Chadwick, Arthur Cooper, Ernest Cooper, Sir Francis D’Arcy Cooper,

William Welch Deloitte, Frederic de Paula, Sir Arthur Lowes Dickinson, Sir Ronald Edwards, Sir John Ellerman, John Manger Fells, Sir Gilbert Garnsey, Edwin Guthrie, Sir Robert Harding, Sir John HarmoodBanner, Sir Mark Jenkinson, Theodore Jones, Sir William McLintock, Sir Basil Mayhew, Sir William Peat, Lord Plender, William Quilter, Sir Basil Smallpeice, Andrew Tait, Sir George Touche, William Turquand, Edwin Waterhouse and Frederick Whinney. Also of interest are the biograhies of Jabez Balfour, Gerard Lee Bevan, Emile Garcke, Clarence Hatry, Ernest Hooley, Lord Jacques, Osborne O’Hagan, Lord Kylsant (Owen Cosby Philipps), Lord Stamp, Lyndall Urwick and Whitaker Wright.

324(m). KRZYSTOFIK, A.T., ‘Robert Hiester Montgomery (18721953)’, Accounting Historians Journal, 2 (1975) 6770.
Short biography of a leading American practitioner and textbook author.

324(n). LEE, T.A., Transactions of the Chartered Accountants Students’ Societies of Edinburgh and Glasgow: A Selection of Writings (New York, Garland Publishing, 1984) 342 pp.
Includes biographical notes and obituaries of the authors of the papers reproduced.

324(o). MANN, H., ‘John McDonald’, Accounting Historians Journal, 3 (1976) 6872.
Short biography (18411904) of a Scots born founder member of the Montreal Association of Accountants (1880).
324(p). MATZ, A., ‘Edward P. Moxey, Jr.’, Accounting Historians Journal, 3 (1976) 6368.
Short biography (18811943) of a leading Philadelphia accountant.

324(q). MAURER, M., ‘Alexander Malcolm in America’, Music and Letters, 33 (1952) 22631. Malcolm (16871763), the author of a “Treatise of Musick” (1721) as well as “A Treatise of BookKeeping” (1781), emigrated to America. He was rector of churches near Boston and Annapolis from 1740 to 1763.

324(r). MERINO, B.D., ‘Joseph E. Sterrett (18701934)’, Accounting Historian’s Journal, 2 (1975) 6264.
Short biography of a leading American practitioner.

324(s). MOONITZ, M., ‘Memorial: Carman George Blough, 18951981’, Accounting Review, LVII (1982) 147160.
Life and times of a leading US accountant. 325(i). MORTON, J.R., ‘DR Scott’, Accounting Historians Journal, 1(1984) 2729.
Short biography (18871954) of the author of The Cultural Significance of Accounts (1931).
325(j). MOSICH, A.N., ‘Henry Whitcomb Sweeney’, Accounting Historians Journal, (1974) 2527.
Short biography (18931967) of a pioneer of inflation accounting.

325(k). MUMFORD, M., ‘An Historical Defense of Henry Rand Hatfield’, Abacus, 16(1980) 151157. The work of a pioneer American academic accountant.

325(1). MUMFORD, M.J., ‘Memorial: Professor Edward Stamp’, Accounting Horizons, 1 (1987) 7174. Short biography (19281936) and appreciation of a leading academic accountant.

325(m). MURPHY, G.J., ‘A Chronology of the Development of Corporate Financial Reporting in Canada: 1850 to 1983’, Accounting Historians Journal, 13 (1986) 3162. A companion to the chronologies already available for the USA (items 324(e) and 329(a) and the UK (item 325(n)).

325(n). NOBES, C.W. and PARKER, R.H., ‘Landmarks in the History of Accounting’, Accountancy, 90 (1979) 3739, 4142.
Chronology of UK company financial reporting 18441979.

325(c). PARKER, R.H. (ed.), Bibliographies for Accounting Historians (New York, Arno Press, 1980).
Reprints items 321 (a), 323 and 324(d) and relevant sections of items 9, 24(c), 158 and 256(c).

325(p). PARKER, R.H., British Accountants: A Biographical Sourcebook (New York, Arno Press, 1980).
Biographies of 65 British accountants.

325(q). PARKER, R.H. (with GIBSON, R.W. and HENNING, G.R.), Chronological List of Books and Articles on Australian Accounting History’, Accounting History Newsletter, 6 (Winter 1983) 511.
Updated in ibid., 16 (Winter 1988) 2136.

325(r). PATON, W.A., ‘Recalling George Oliver May and Me’, Accounting Historians Journal, 8 (Fall 1981) 9195.
Personal recollections.

326(d). SCOTT, R.A. and WARD, E.G., ‘Carman G. Blough: His Personality and Formative Years’, Accounting Historians Journal, 9 (1982) 5360.
Biographical notes on a leading US accountant. 326(e). SMALLPEICE, B., Of Comets and Queens (Shrewsbury: Airlife, 1981) 274 pp.
Autobiography of a British accountant and airline and shipping executive.

326(f). SMITH, W.R., ‘John Bennett Canning’, Accounting Historians Journal, 1 (1974)2931.
Short biography (18841962) of the author of The Economics of Accountancy (1929).

326(g). STABLER, H.F. and DRESSEL, N.X., ‘May and Paton: Two Giants Revisited’, Accounting Historians Journal, 8 (Fall 1981) 7990.
A synopsis of May and Paton’s views on selected areas of accounting.

328(d). STEVELINCK, E., ‘The Many Faces of Luca Pacioli: Iconographic Research over Thirty Years’, Accounting Historians Journal, 13 (Fall 1986) 118.
A witty and wellillustrated account.

329(d). TRUEBLOOD, R.M. and SORTER, G.H. (eds.), William W. Werntz: His Accounting Thought (New York, AICPA, 1968).

329(e). ZARACH, S. (ed.), Debrett’s Bibliography of Business History (London, Macmillan, 1987) xv + 278 pp. The sections on Accountancy, Banking and Finance, Office Equipment and the Stock Exchange are of special interest to accounting historians. Covers the UK only.

329(f). ZEFF, S.A., ‘F.R.M. de Paula’, Accounting Historians Journal, 1 (1974) 3134.
Short biography (18821954) of a leading British practitioner.

329(g). ZEFF, S.A., ‘Leaders of the Accounting Profession: 14 Who Made a Difference’, Journal of Accountancy, 163 (May 1987) 46, 4850, 5254, 56, 5862, 6668, 7071. Biographies of leading US accountants (Montgomery, May, Paton, Blough, Barr, Broad, Carey, Grady, Kohler, Littleton, Powell, Spacek, Sprague and Werntz).

329(h). ZEIGLER, R.E., ‘Willard J. Graham’, Accounting Historians Journal, 3 (1976) 7681.
Short biography (18971966) of a leading American accounting educator.

W. BANK ACCOUNTING

330(b). ACASTER, E.J.T., ‘Rambles Round a Balance Sheet’, Royal Bank of Scotland Review, No. 149 (March 1986) 4348.
The balance sheet is that of a London banking partnership as at Christmas Eve, 1774.

331(b). LEE, T.A., ‘The Financial Statements of The Hongkong and Shanghai Banking Corporation, 18651980’, pp. 7792 of F.H.H. King (ed.), Eastern Banking. Essays in the History of the Hongkong and Shanghai Banking Corporation (London, The Athlone Press, 1983). Uses cash flow accounting to analyze the development of the bank. Not concerned with problems of disclosure.

331(c). MA, R. and MORRIS, R.D. Disclosure and Bonding Practices of British and Australian Banks in the Nineteenth Century (Sydney, University of Sydney Accounting Research Centre, 1982) 37 pp.

An inconclusive empirical test of agency theory. 332(a). PRESSNELL, L.S. and ORBELL, J., A Guide to the Historical Records of British Banking (Aldershot, Gower Publishing, 1985) xxv + 130 pp. Locations for accounting and other records plus a bibliography of bank histories.

332(b). TURNER, A.J., ‘The Evolution of Reserve Ratios in English Banking’, National Westminster Bank Quarterly Review (February 1972) 5262.
How English banks developed cash and liquidity ratios.

X. MISCELLANEOUS

333(g). AFOSA, K., ‘Financial Administration of Ancient Ashanti Empire’, Accounting Historians Journal, 12 (Fall 1985) 109115. Taxation and accounting in West Africa.

333(h). ANSTEY, R., ‘The Profitability of the Slave Trade, 17611810’, pp. 3857 of his The Atlantic Slave Trade and British Abolition 17601810 (London, Macmillan, 1975).
See also his ‘The Volume and Profitability of the British Slave Trade, 17611807’, pp. 331 of S. Engerman and E.D. Genovese (ed.), Race and Slavery in the Western Hemisphere (Princeton, 1974). 333(i). BAILEY, D.T., ‘Accounting in Russia: The European Connection’, International Journal of Accounting, 18 (Fall 1982) 136.
Russian importations of accounting, especially from Germany, before the early 1930s.

333(j). BANCO DE BILBAO (ed.), Libro mayor del ‘Banquero de Corte’ de los Reyes Católicos, Ochoa Pérez de Salinas (14981500) Bilbao, 1980).f

333(k). BARNARD, F.P., The Casting Counter and the Counting Board (Oxford, Clarendon Press, 1916, reprinted Yeovil, Fox Publications, 1981) 357 pp. + LXIII plates. The classic work on the medieval equivalent of the calculating machine.

333(1). BAXTER, W.T., ‘The Account Charge and Discharge’, Accounting Historians Journal, 7 (Spring 1980) 6970. Excerpt from paper read at the third annual Charles Waldo Haskins Accounting History Seminar.

333(m). BISSON, T.N. (ed.), Fiscal Accounts of Catalonia under the Early CountKings (11511213), 2 vols. Vol.1 348 pp., Vol.2 464 pp. University of California Press, 1986. 333(n). BOWSHER, C.A., ‘Federal Financial Management: Evolution, Challenges and the Role of the Accounting Profession’, Journal of Accountancy, 163 (May 1987) 280, 282284, 286287, 290294.

Federal government accounting in the USA. 333(o). BOYCE, L.F., Jr., ‘Lamb Among the Ledgers’, Journal of Accountancy, 110 (December 1960) 7274.
The essayist Charles Lamb’s comments on early 19th century accountants and their working conditions.

333(p). BROCK, B.H., The Development of Public Utility Accounting in New York (East Lansing, Graduate School of Business Administration, Michigan State University, 1981) v + 313 pp. An historical case study of accounting regulation.

336(d). CALLEN, J.L., ‘A Medieval Controversy About Profit
and Loss Allocations’, Abacus, 23 (1987) 8590. 336(e). CAMPBELL, A.D., ‘The Monetary System, Taxation and Publicans in the Time of Christ’, Accounting Historians Journal, 13 (Fall 1986) 131135

336(f). CARPI, D., ‘The Account Book of a Jewish Moneylender in Montepulciano (14091410)’, Journal of European Economic History, XIV (1985) 501513.
The earliest known account book in Hebrew. Montepulciano is in Tuscany.

336(g). CARRASCO DIAZ, D. and GARCIA MARTIN, V., ‘De la Partida Doble al Principio de Dualidad’, Técnica Contable, no.454 (October 1986).f

336(h). COPELAND, B.R., ‘The Story of the Sixth Rule’, Accounting Historians Journal, 12 (Spring 1985) 107116.

The sixth rule was the last of the six approved by the American Institute of Accountants in 1934. 336(i). DAVIS, H.Z., ‘Accounting Measurement and Capacity Limits of Technological Devices’, Accounting Historians Journal, 13 (Fall 1986) 1513.

337(e). EDWARDS, J.R., ‘The Origins and Evolution of the Double Account System: An Example of Accounting Innovation’, Abacus (1985) 1943. How British railway companies came to subdivide their balance sheets into a capital account and a revenue account.

337(f). ELAM, R., ‘The Cultural Significance of Accounts — The Philosophy of DR Scott’, Accounting Historians Journal, 8 (Fall 1981) 5159.
Argues that Scott merged the ideas of Frederick Taylor and Thorstein Veblen and provides a bibliography of Scott’s writings. 337(g). FERNANDEZ PIRLA, J.M., Las Ordenanzas Contables
de Juan II de Castillo (Madrid, 1985). f

337(h). FIGLEWICZ, R.E., ANDERSON, D.T. and STRUPECK, C.D., ‘The Evolution and Current State of Financial Accounting Concepts and Standards in the Nonbusiness Sector’, Accounting Historians Journal, 12 (Spring 1985) 7398.
A survey of the history of public sector accounting. 337(i). FILIOS, V.P., ‘Some Noteworthy Theories from the French and Swiss Tradition in Accounting’, Accounting and Business Research, 11 (1981) 267279.
Commentary on the work of a number of writers
including the accounting historian Léon Gomberg.

337(j). FILIOS, V.P., ‘Four Schools of European Accounting
Thought’, Accounting Historians Journal, 8 (Fall 1981) 6178.
Discusses personification of accounts, the legal view of accounts, the materialist view of accounts, and economic views of accounts.

337(k). FILIOS, V.P., ‘The Cameralistic Method of Accounting: A Historical Note’, Journal of Business Finance & Accounting, 10 (1983) 443450.
Accounting for public sector management in Continental Europe.

337(1). FLEISCHMAN, R.K. and MARQUETTE, R.P., ‘Municipal Accounting Reform c.1900: Ohio’s Progressive Accoutants’, Accounting Historians Journal, 14 (Spring 1987) 8394.
Ohio was the first American state to require uniform municipal accounting and one of the first to inaugurate budgeting.

337(m). FOURQUET, F., Les Comptes de la Puissance. Histoire de la Comptabilité Nationale et du Plan (Paris, Encres, 1980) xxiv + 462 pp.
History of national accounting in France, told largely through the words of those responsible. The Plan in the title is the national economic not the national accounting plan.

337(n). FREEAR, J., ‘An Accountant in the Bolivian Jungle’, Accounting Historians Journal, 13 (Fall 1986) 145150.

337(o). FRENCH, E.A., ‘Garner v Murray — The Case for the Plaintiff, pp. 5480 of Carsberg, B. and Dev, S., External Financial Reporting (London, PrenticeHall International, 1984).

338(d). GIBSON, R.W., ‘Episodes in the Australian Tax Accounting Saga’, Accounting Historians Journal, 11 (Fall 1984) 7799.
The role of professional bodies, companies and regulatory bodies, and the conflicts among them. 338(e). GIVENS, H.R., ‘A Total Information System for Physicians: c.1897’, Accounting Historians Journal, 12 (Spring 1985) 117120.
Description of The Physician’s Memorandum and Account Book.

338(f). GLYNN, J.J., ‘The Development of British Railway Accounting: 18001911’, Accounting Historians Journal, 11 (Spring 1984) 103118.
Practice and regulation of railway accounting in 19th century Britain.

338(g). GOITEIN, S., A Mediterranean Society. Vol.1 Economic Foundations (Berkeley & Los Angeles, University of California Press, 1967) xxvi + 550 pp. The Jewish communities of the Arab world in the 11th century. Accounting is covered in ch.IIID. Accounting was “A vital instrument in the maintenance of an orderly economy” but “Far below the standards reached by the Italians in the late Middle Ages” (p.209).

338(h). GONZALEZ FERRANDO, J.M., ‘Los Libros de Cuentas de la Familia Ruiz MercaderesBanqueros de Medina del Campo (15511606)’, in Actas del Primer Congreso sobre Archivos Ecónomicos de Entidades Privadas, Madrid, June 34, 1982 (Madrid, Archivo Histórico del Banco de España, 1982).f

338(i). GOURVISH, T.R., ‘Captain Mark Huish: A Pioneer in the Development of Railway Management’, Business History, XII (1970) 4658. Management accounting in English railways in the 1840s and 1850s.

338(j). GRESS, E.J., ‘Public Accounting in Selected Middle
East Countries: a Historical Perspective’, pp. 167175
of Zimmerman, V. (ed.), The Recent Accounting and
Economic Developments in the Middle East (Urbana
Champaign, Center for International Education and
Research in Accounting, University of Illinois, 1985).
The emergence and development of professional
accountancy in the Lebanon, Syria, Jordan, Iraq,
Egypt and Kuwait.

340(c). HAWAWINI, G.A. and VORA, A. (eds.), The History of Interest Approximations (New York, Arno Press, 1980). Relevant articles with a historical review by the editors.

340(d). HAWAWINI, G.A. (ed.), Bond Duration and Immunization: Early Developments and Recent Contributions (New York, Garland Publishing, 1982) 322 pp.

340(e). HENNEMAN, J.B., ‘Coinage Problems and Their Effect on Fiscal Documents’, pp. 33153 of his Royal Taxa
tion in Fourteenth Century France (Princeton University Press, 1971).
Discusses problems of the unit of account. 340(f). HERNANDEZ ESTEVE, E., Contribucion al Estudio de la Historiografia Contable en España (Madrid, Banco de España, Estudios de Historia Económica, no.3, 1981) 210 pp.
Authoritative survey of accounting literature in Spanish. Good bibliography. Has not been translated into English, but see the same author’s ‘Spanish Accounting — the Past’, Issues in Accountability, no.7, April 1981, pp. 21 to 213. 340(g). HERNANDEZ ESTEVE, E., ‘Tras las huellas de Bartolomé Salvador de Solórzano, autor del primer tratado español de contabilidad por partida doble (Madrid, 1590)’, Revista de derecho mercantil (1983) 12526.
340(h). HERNANDEZ ESTEVE, E., ‘A Spanish Treatise of 1706 on DoubleEntry Bookkeeping: “Norte Mercantil y Crisol de Cuentas” by Gabriel de Souza Brito’, Accounting and Business Research, 15 (1985) 291296. Background and description of one of the earliest Spanish books on double entry.

340(i). HERNANDEZ ESTEVE, E., Establecimiento de la Partida Doble en las Cuentas Centrales de la Hacienda de Castilla (1592), vol.1 Petro Luis de Torregrosa, Primer Contador del Libro de Caja (Madrid, Banco de España, Estudios de Historia Económica, no. 14, 1986). Introduction of double entry to the Central Accounts of the Castilian Royal Treasury in 1592.

341(d). HOSKIN, K.W. and MACVE, R.H., ‘Accounting and the Examination: A Genealogy of Disciplinary Power’, Accounting, Organizations and Society, 11 (1986) 105136.
Application of Foucault’s concept of “Powerknowledge” (saviorpouvoir) to the development of accounting.

341(e). HOSKIN, K.W. and MACVE, R.H., ‘The Genesis of Accountability: the West Point Connections’, Accounting, Organizations and Society, 13 (1988) 3773.
Managerialism, accountability and disciplinary
power in 19th century USA.

342(a). JACOBSEN, L.E., ‘Use of Knotted String Accounting Records in Old Hawaii and Ancient China’, Accounting Historians Journal, 10 (Fall 1983) 5361.

342(b). JOHNSON, H.T., The Role of Accounting History in the Education of Prospective Accountants (Glasgow, University of Glasgow, 1984) 28 pp.

342(c). JOHNSTON, D.L., ‘Charles Lamb: Accountant and Author’, CA Magazine, 108 (Feb. 1975) 3641. 342(d). JOUANIQUE, P., ‘La vie et l’oeuvre de Francisco Muños de Escobar’, Revue belge de la comptabilité, nos.3 & 4, 1965, nos.l & 2, 1966. f

345(n). KETZ, J.E., ‘Tithing and Income Measurement’, Accounting Historians Journal, 11 (Fall 1984) 129132. 345(o). KUO, D.Y., A Manuscript of China’s History of Accounting (Beijing, Chinese Financial & Economic Publishing, vol.1, 1982) 446 pp. [in Chinese]. Reviewed in Accounting Historians Journal, Fall 1987.

345(p). LEE, T.A., Towards a Theory and Practice of Cash Flow Accounting (New York, Garland Publishing, 1986) 285 pp.
The author’s papers on cash flow accounting prefaced by a “review and history”.

345(q). LEWIN, G.C., ‘An Early Book on Compound Interest (Richard Witt’s Arithmeticall Questions)’, Journal of the Institute of Actuaries, 96 (1970) 120132. Includes a bibliography of books on simple and compound interest from Trenchant (1566) via Witt (1613) to Donald (1953).
345(r). LISTER, R., ‘Company Financial Statements as Source Material for Business Historians: Observations on the Underlying Conceptual Framework’, Business History, XXIII (1981) 233239.
A comment on item 345(w), stressing accounting conventions.

345(s). MACE, J.R., ‘Eighteenth Century Income Tax ReVisited’, Accounting History, 2 (November 1977) 2346.
The debate on income tax in Britain before its introduction in 1799, with a reproduction of the first income tax return.
345(t). MANN, H., ‘Thus Spake the Rabbis — The First Income Tax?’, Accounting Historians Journal, 11 (Spring 1984) 125133.

345(u). MARIÑION, J.M.M., ‘Contabilidad de una compañia mercantil, trecentista barcelonesa, 133442’, Anuario de historia del derecho espanol, XXXV, p.42, XXXVI, p.457, Madrid.f

345(v). MARRINER, S., ‘Accounting Records in English Bankruptcy Proceedings to 1850’, Accounting History, 3 (May 1978) 421.
An analysis of the surviving records and the use that can be made of them.

345(w). MARRINER, S., ‘Company Financial Statements as Source Material for Business Historians’, Business History, 22 (1980) 203235.
A useful examination of the pitfalls. An appendix summarizes the main accounting provisions of the Companies Acts from 1844 to 1948.

345(x). MEPHAM, M.J., ‘Accounting Control — An Historical Note’, Accounting Historians Journal, 13 (Spring 1986) 103107.
Control as ‘counterroll’ (a duplicate roll serving as a validation).

345(y). MILLS, P.A., ‘Financial Reporting and Stewardship in SixteenthCentury Spain’, Accounting Historians Journal, 13 (Fall 1986) 6576.
A discussion of Diego Del Castillo’s Tratado de Cuentas (1522), the earliest Spanish book on accounting (not double entry).

345(z). MILLS, P.A., ‘The Probative Capacity of Accounts in EarlyModern Spain’, Accounting Historians Journal, 14 (Spring 1987) 95108.

345(aa). MONTALVO, J.H. (ed.), Cuentas de la Industria Naval (1406, 1415) (Valencia, Textos Medievales, XXV, 1973).f

345(ab). MUELLER, G.G., ‘St. Louis to Munich: The Odyssey of the International Congresses of Accountants’, International Journal of Accounting, 15 (Fall 1979) 112. 345(ac). NELOMS, K.H., ‘History of the AICPA Library’, Journal of Accountancy, 163 (May 1987) 388, 390392.
Growth of a professional library since its foundation in 1918.

346(c). PARKER, R.H., ‘The Third International Congress of Accounting Historians’, Journal of European Economic History, 10 (Fall 1981) 743754.
A discussion of some of the papers presented at the Congress.

346(d). PARKER, R.H., ‘Burning Down Parliament: A Story of Accounting Change’, Accountancy, 95 (October 1984) 80.
A bonfire of tallies in 1834.

347(a). PARTNER, P., ‘The “Budget” of the Roman Church in the Renaissance Period’, pp. 256278 of Jacob, E.F. (ed.), Italian Renaissance Studies (London, Faber and Faber, 1960).
Discusses in particular two financial documents dated 14801 and 1525. The former “Displays much of the wayful haphazardness of medieval accountancy” (p.260). Some sections of the latter are reproduced, untranslated, in an appendix (pp. 2758).

348(b). PERKINS, E.J. and LEVINSON, S., ‘Partnership Accounting in a Nineteenth Century Merchant Banking House’, Accounting Historians Journal, 7 (Spring 1980) 5968.

Reproduces letters from Brown Shipley & Co. in 1858 and 1860 discussing accounting principles. 348(c). PERROT, J.C, ‘La Comptabilité des Entreprises Agricoles dan l’Economie Physiocratique’, Annales: Economies Sociétés Civilisations, 33 (1978) 559579. Accounting’s role in 18th century French economic literature.

349(c). POTTS, J.H., ‘Some Highlights in the Evolution of the Fund Concept in Municipal Accounting’, Government Accountants Journal, XXVI (Summer 1977) 5862. 349(d). POTTS, J.H., ‘A Brief History of Property and Depreciation Accounting in Municipal Accounting’, Accounting Historians Journal, IX (1982) 2537.
Survey of the British literature in the late 1890s and the American literature to 1935.

349(e). RENOUARD, Y., Etudes d’histoire médiévale (Paris, S.E.V.P.E.N., 1968) 644 pp.
Part IV on Commerce and Businessmen includes many references to accounting including the claim that January 1 was chosen as the first day of the year because of the need to prepare balance sheets at a fixed date (p.434).

349(f). RICHARDSON, D., ‘Profits in the Liverpool Slave
Trade: the Accounts of William Davenport, 1757
1784’, pp. 6090 of R. Anstey and P.E.H. Hair (eds.),
Liverpool, the African Slave Trade, and Abolition
(Liverpool, Historic Society of Lancashire and Cheshire Occasional Series Volume 2, 1976). Discusses the nature of the accounts, problems of interpreting them and the patterns of profits which can be calculated from them.

349(g). SAMSON, W.D., ‘The Nineteenth Century Income Tax in the South’, Accounting Historians Journal, 12 (Spring 1985) 3752.
Predecessors of the US federal income tax. 349(h). SAMUELS, J.M., ‘The 1904 Congress of Accountants: National or International?’, Accounting Historians Journal, 12 (Spring 1985) 99105.
Argues that the 1904 Congress in St. Louis was national rather than international.

349(i). SEVENTER, A. van, ‘Accounting in the Netherlands’, pp. 345368 of Holzer, H.P. (ed.), International Accounting (New York, Harper & Row, 1984).
Dutch accounting as it has developed historically.

349(j). SEVILLE, M.A., ‘The Evolution of Voluntary Health
and Welfare Organization Accounting: 19101985’,
Accounting Historians Journal, 14 (Spring 1987)
5782.

350(d). STONE, R., ‘The International Harmonisation of National Income Accounts’, Accounting and Business Research, 12 (1981) 6779.
Development of national income accounting since the early 1940s.

350(e). STONE, W.E., ‘Barter: Development of Accounting Practice and Theory’, Accounting Historians Journal, 12 (Fall 1985) 95108.
Historical development of accounting for nonmonetary exchanges.

351(e). TUCKER III, J.J., ‘The Role of Stock Dividends in Defining Income, Developing Capital Market Research and Exploring the Economic Consequences of Accounting Policy Decisions’, Accounting Historians Journal, 12 (Fall 1985) 7394.

351(f). VAR, T., ‘Internal Control for Ottoman Foundations’, Accounting Historians Journal, 8 (Spring 1981) pp. 113.
Trust accounting in the Ottoman Empire. 35 1(g). VILAR, P., Le ‘Manual de la Compañya Nova’ de Gibraltar 17091723 (Paris, S.E.V.P.E.N., 1962) 233 pp.

Transcription of a journal (kept in Catalan) together with a reconstruction of the ledger (in French). Accounting aspects are discussed on pp. 3743.

358(a). YAMEY, B.S., ‘The Index to the Ledger: Some Historical Notes’, Accounting Review, LV (1980) 41925.
Varieties of index as described in the early
treatises.

358(b). YAMEY, B.S., ‘The “Partimenti” Account: A Discarded Practice’, Abacus, 17 (1981) 37.
The ‘partimenti’ account was the predecessor of
the compound journal entry.

358(c). YAMEY, B.S., ‘George Peacock, an Early “Translator” of Pacioli’, Accounting and Business Research, 12 (1982) 313315.
Accounting history in the Encylopaedia Met
ropolitana (vol.1, 1818).

358(d). YAMEY, B.S., ‘The First Danish Book on Bookkeeping and Accounts’, Accounting and Business Research, 13 (1983)209211.
Pedersen’s text of 1673 is largely a translation of a
Dutch work of 1643 by Cock.

358(e). YEAKEL, J.A., ‘The AccountantHistorians of the Incas’, Accounting Historians Journal, 10 (Fall 1983) 3951.
Quipu experts as historians as well as accountants.

360. ZHAO, Y.L., ‘A Brief History of Accounting and Audit
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361. ZIMMECK, M., ‘Gladstone Holds His Own: the Origins
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INDEX OF AUTHORS To item numbers in the Bibliography

Acaster, E.J T , 330(b)
Acken, B.T., 225(b)
Affleck, EX., 202(a)
Afosa, K., 333(g)
Aitken, M.J., 296(j)
Alcock, N.W., 93(b), 121(a)
Allan, J.N., 202(b)
Anderson, D.T., 337(h) .
Anderson, G.D., 271(g)
Anderson, R.H., 318(b)
Anderson, R.J., 229(a), 231(j)
Andrews, W.T., Jr., 289(a)
Anstey, R., 333(h)
Antoni, T., 46(1)
Armstrong, P., 238(c)
Arnold, J., 238(d)
Arnold, R., 231(h)
Ashton, R.H., 238(e)
Ashton, R.K., 269(g)
Auditing Practices Committee, 229(b)
Bailey, D.T., l(d), 333(i) Baladouni, V., 121(b), 121(c), 121(d),
121(e), 315(a), 318(c) Balletto, L., 46(m) Banco de Bilbao, 333(j) Banyard, C.W., 204(g2 Barden, H.G., 230(a) Barnard, F.P., 333(k) Batty, J., 239(b) Baxter, W.T., 333(1) Beltzner, R.G., 229(c) Berryman, R.G., 229(d) Bertele, T., 55(c) Birkett, B.S., 229(e) Bisson, T.N., 333(m) Blechs, J., 319(f) Bloom, R., 240(c), 269(h), 289(b) Boland, R.J., Jr., 254(a) Boockholdt, J.L., 229(f) Booth, P.H.W., 159(b) Bosher, J.F., 86(b) Bowman, A.K., 37(e) Bowsher, CA., 333(n) Boyce, L.F., Jr., 333(o) Boys, P., 229(g) Bremser, W.G., 307(m) Brice, W.C., 37(f) Bridge, K., 319(g)
Brief, R.P., 121(f), 269(i), 269(j) 293(g), 319(h)
Brink, V.Z., 204(h), 229(h) Briston, R.J., 204(i) Britnell, R.H., 121(g) Brock, B.H., 333(p) Broden, J.C., 204(j) Bromwich, M., 269(k) Brown, C.T., 269(1) Brown, R.E., 232(a) Brown, R.G., 230(a) Brown, R.S., 319(i) Bruchey, S., 1880) Bryson, R.E., Jr., 319(j) Buckmaster, D., 293(h) Buckner, K.C., 204(k) Burchell, S., 269(m) Burns, T.J., 319(k) Burritt, R.L., 240(d) Burrows, A.W., 307(c) Bursal, N , 293(i) Bywater, M.F., l(e)
Callen, J.L., 336(d) Campbell, A.D., 336(e) Carandini, A., 37(g) Carmichael, D.R., 230(b) Carpi, D., 336(f) Carrasco Diaz, D., 336(g) Carter, C.P., 251(q) Chandler, A.D., Jr., 188(j), 240(e) Chandra, G., 241(b) Chastney, J.G., 270(b) Chatov, R., 270(c) Chen, R.S., 242(b) Chewning, E.G., 275(d) Chinnery, G.A., 159(c) Choudhury, N., 201(a), 201 (b) Chow, C.W., 230(c), 270(d), 270(e) Clark, F.L., 295(c), 295(d), 295(e) Clubb, C , 269(m) Coffman, E.N., 27(d) Cohen, P.C., 188(k) Coker, F.C.O., 205(b) Colasse, B., 3(g) Collard, E.A., 205(c) Committe, B., 27(c) Consiglio Nazionale dei Dottori Commercialisti, 205(d)
Cook, J.M., 205(e), 227(ad) Cooper, W.D., 320(b), 320(c), 320(d) Copeland, B.R., 336(h) Cormack, M., 124(c) Courtis, J.K., 295(f) Cowton, C.J., 320(e) Craswell, A.T., 240(d) Creighton, P., 207(b) Crum, R.P., 188(1)
Dailey, M.J., 271(e)
Daniels, G.W., 271(f)
Dare, P.N., 190(s)
Davidson, S., 271(g)
Davies, J.J., 231(a)
Davies, R.V., 208(a)
Davis, H.Z., 23l(b), 295(g), 336(i)
Davis, M.D., 51(a)
Dean, G.W., 277(ay), 295(e), 295(h)
Degos, J.G., 3(h)
Delgada, A., 282(a)
Dev, S., 307(d)
D’Haenens, A., 86(c)
Dhondt, J., 3(i)
Dillon, G.J., 271(h)
Dini, B., 55(b)
District Auditors’ Society, 208(a)
Dittenhoffer, M.A., 231(c), 231(d)
Dobie, K.H., 95(d)
Dobson, R.B., 159(d)
Dorini, U., 55(c)
Douch, H.L., 95(e)
Doupnik, T.S., 296(c), 296(d)
Dressel, N.X., 326(g)
Dunkerley, R., 208(b)
Dunlop, A.B.G., 55(d), 55(e), 208(c)
Dyckman, T.R., 307(e)
Easton, J.E., 226(e)
Eddy, G.S., 190(v)
Edey, H.C., 273(g)
Edwards, J.D., 209(a)
Edwards, J.R., 269(1), 273(1), 273(m), 273(n), 273(o), 273(p), 273(q), 273(r), 273(s), 296(e), 296(f), 337(e)
Elam, R., 337(f)
Elliott, R.I., 231(e)
Ellis, K.J., 125(b)
Emanuel, D.M., 296(g)
Engstrom, J.H., 188(m)
Enright, F., 282(b)
Erskine, A.M., 95(g)
Estrada, S.N., 296(h) Evans, G.R., 307(f)
Fanning, D., 321(e)
Favreau, R., 91(c)
Fawtier, R., 90(a)
Fernandez Pirla, J.M., 337(g)
Fesmire, W., 321(f)
Figlewicz, R.E., 337(h)
Filios, V.P., 231(f), 337(i), 337(j), 337(k)
Fink, R.O., 38(c)
Finn, R.W., 159(e)
Fleischman, R.K., 337(1)
Flesher, D.L., 188(n), 231(g), 273(t),
307(g), 321(g) Flesher, T.K., 231(g), 273(t), 307(g),
32 l(g)
Flowers, W.B., 321(h) Forrester, D.A R., 125(c), 321 (i) Fourquet, F., 337(m) Frankham, C.B., 304(a) Freear, J., 307(h), 337(n) Freeman, D., 190(w) French, E.A., 273(u), 337(o) Fryde, E.G., 97(a)
Gaertner, J.R., 6(d)
Gaffikin, M.J.R., 6(e), 296(i), 296(j),
307(i)
Galambos, L., 188(j) Gamble, G.O., 296(k) Garbutt, D., 38(d) Garcia Martin, V., 336(g) Gardner, J.C., 190(aa) Garner, S.P., 321(j) George, G.R., 249(d) Gibson, R.W., 191(b), 231(h), 296(1),
307(j), 325(q), 338(d) Gilkinson, W.S., 231(i) Givens, H.R., 321(k), 338(e) Glautier, M.W.E., 7(d) Glynn, II, 338(f) Goitein, S., 338(g) Goldberg, L., 7(e), 307(k), 321(1),
32 l(m)
Goldthwaite, R.A., 307(1) Gole, V.L., 210(a) Gonzalez Ferrando, J.M., 338(h) Gourvish, T.R., 338(i) Graham, A.W., 212(a) Grandell, A., 283(a) Grassby, R., 128(b)
Graves, O.F., 297(c) Greatrex, J., 99(d) Green, E., 273(v) Gress, E.J., 3380) Griffiths, N., 212(b) Guillemain, B., 88(b) Gurry, E.J., 322(a)
Hackett, W., 231(j)
Hagerman, R.L., 40(a)
Hain, H.P., 297(d)
Hall, R.M., 40(b)
Hargreaves, I., 212(c)
Harris, M., 99(e)
Harvey, P.D.A., 99(f)
Haskins, M.E., 323(b)
Haskins & Sells, 213(b)
Hausdorfer, W., 324(k)
Hawawini, G.A., 340(c), 340(d)
Hawkins, D.F., 275(c)
Healey, R.H., 229(c)
Heck, J.L., 307(m)
Helmore, L.M., 213(c)
Henderson, S., 297(e)
Henneman, J.B., 340(e)
Henning, G.R., 309(a), 325(q)
Herbert, L., 232(a)
Hernandez Esteve, E., 340(f), 340(g),
340(h), 340(i) Heymann, H., 240(c) Hoe, A.M., 213(d) Hopkins, L.,213(e),233(d) Hopwood, A.G., 12(c), 12(d), 269(m) Hopwood, W.S., 213(f) Horngren, C.T., 250(c) Horrox, R., 161(a) Hoskin, K.W., 341(d), 341(e) Hreha, K.S., 213(f) Hudson, G.W., 213(g) Hudson, P., 250(d) Hughes, H.P., 297(f), 307(n) Hyman, A., 283(b) Hyman, L.M., 296(k)
Ifrah, G., 12(e) Ingram, R.W., 275(d) Inoue, K., 177(e), 177(f) Institute of Cost and Works
Accountants, 215(a) Ireland, P.W., 275(e) Izutani, K., 58(a)
Jacob sen, L.E., 342(a)
Jacobson, P.D., 231(e)
James, T.G.H., 40(b)
Jancura, E.G., 225(b)
Jeremy, D.J., 324(1)
Johnson, H.T., 12(d), 251(f), 251(g),
251(h), 251(i), 251(j), 251(k),
342(b)
Johnston, D.L., 342(c) Jones, E., 216(d) Jones, H., 251(1), 251(m), 276(a) Jones, J.W., 190(q) Jones, R., 233(e) Jones, R.H., 163(a), 163(b) Jones, T.W., 251(n) Jouanique, P., 41(a), 41(b), 342(d)
Kaplan, R.S., 251(k), 251(o) Karpinski, L.C., 133(a) Kedslie, M.J.M., 204(i) Kershaw, I., 103(a) Ketz, J.E., 345(n) Kikuya, M., 298(e) Kinchey, B., 251(q) Kistler, L.H., 251(p), 251(q) Kozeb, R.M., 190(r) Kreiser, L., 190(s), 298(f) Krzystofik, A.T., 324(m) Kubin, K.W., 298(g) Kuo, D.Y., 345(o)
Lall Nigam, B.M., 201(c)
Lambert, M., 43(b)
Lane, F.C., 62(g)
Langenderfer, H.Q., 308(a)
Leach, C.W., 217(f)
Leach, R., 277 (t)
Lee, B.Z., 312(a)
Lee, G.A., 286(a)
Lee, T.A., 17(f), 298(h), 308(b), 324(n),
331(b), 345(p) Leech, N.E., 277(ad) Lesnikov, M.P., 177(g) Levinson, S., 348(b) Lewin, G.C., 345(q) Lewis, N.R., 277(u) Lister, R.J., 17(g), 17(h), 345(r) Lock, R.R., 308(c) Loeb, S.E., 204(j) Loft, A., 217(g) Loveday, 252(f)
Lowe, H.J., 217(h) Lubell, M.S., 217(i) Lunt, W.E., 166(e) Lyon, B., 110(a), 166(0
Ma, R., 300(a), 331(c) McCraw, T.K., 277(v) Macdonald, K.M., 217(j) Mace, J.R., 166(g), 345(s) McKinnon, 3.C., 277(w) McMickle, P.L., 190(t) Macve, R.H., 43(c), 341(d), 341(e) Maillard, F., 90(a) Manca, C, 62(h) Matz, A., 324(p) Mann, H., 190(u), 324(o), 345(t) Mariñion, J.M.M., 345(u) Marquette, R.P., 337(1) Marriner, S., 345(v), 345(w) Marsh, J.A., 309(a) Marshall, G., 140(b) Marshall, N.J., 217(k), 217(1) Martinelli, A., 62(i), 321(j) Mason, J., 277(x), 277(y) Masters, B.R., 166(h) Mattessich, R.V., 301(g), 301(h) Maurer, M., 324(q) MayerSommer, A.P., 218(b) Mednick, R., 218(c) Megally, M., 43(d) Menninger, K., 284(a) Mepham, M.J., 140(c), 345(x) Merino, B.D., 23(d), 277(z), 301(h),
324(r)
Metzemaekers, L.A.V.M., 218(d) Middleton, S.A. 218(e) Milburn, J.A., 230(b) Miller, C, 141(d) Miller, P., 254(a) Mills, P.A., 345(y), 345(z) Miranti, P., Jr., 209(a), 277(aa) Mobley, S.C., 231(j) Mollatt, M., 91(c) Montalvo, J.H., 345(aa) Moonitz, M., 279(e), 324(s) Morris, R.D., 277(ab), 277(ac), 331(c) Morton, J.R., 325(i) Mosher, F.C., 234(b) Mosich, A.N., 325(j) Moss, M., 273(v) Most, K.S., 23(e), 45(a) Mueller, G.G., 345(ab)
Mueller, R.C., 62(g)
Muis, J.W., 301(i)
Mumford, M.J., 301(k), 325(k), 325(j)
Mundheim, R.H., 277(ad)
Munter, P., 303(g)
Murphy, G.J., 235(a), 277(ae), 277(af),
325(m)
Murray, A., 23(f) Murray, A., 235(b) Mutchler, J.F., 277(ag) Myers, A.R., 166(i) Myers, J.H., 235(c)
Neimark, M.D., 277(z), 278(g)
Neloms, K.H., 345(ac)
Neville, W.A., 218(f)
Newman, K., 277(ah)
Nichols, D.R., 229(a)
Nishikawa, K., 199(c), 199(d), 199(e)
Nishikawa, N., 200(c)
Nobes, C.W., 23(g), 63(d), 277(ai),
325(n) Noke, C, 110(b)
O’Doherty, B.O., 296(k) Ogura, E., 199(f) Okashita, S., 177(h) O’Leary, T., 254(a) Oliver, L.M., 141(e) Olson, W.E., 223(b) Orbell, J., 332(a) Orben, R.A., 277(ad) Otley, D.T., 256(d)
Pacter, P.A., 277(aj)
Padroni, G., 321(j)
Pan, S.D., 242(b)
Paperman, J.B., 241(b)
Parker, L.D., 27(d), 256(e), 256(f), 256(g), 256(h), 256(i), 277(u)
Parker, R.H., 24(d), 24(e), 24(f), 141(f), 195(a), 224(c), 224(d), 256(j), 277(ak), 316(b), 325(n), 325(o), 325(p), 325(q), 346(c), 346(d)
Partner, P., 347(a)
Paton, W.A., 325(r)
Patterson, J.C., 45(b)
Peasnell, K.V., 303(d)
Peebles, H.B., 277(az)
Peirson, G., 297(e)
Pepper, D.S., 63(e)
Peragallo, E., 64(d), 64(e), 64(0
Perkins, E.J., 348(b)
Perrot, J.C, 348(c)
Phillips, S.M., 277(al)
Piper, A.G., 27(f)
Pollard, B.M., 27(b)
Porter, D.M., 256(k)
Postles, D., 112(b), 112(c)
Potts, J.H., 349(c), 349(d)
Pound, G.B., 27(b)
Pressnell, L.S., 332(a)
Previts, G.J., 27(c), 27(d), 218(c),
225(a), 277(am), 303(e), 303(f) Price, J.M., 142(a) Prior, M., 142(b) Pugh, T.B., 112(d), 169(a) Pullan, J.M., 285(a)
Rabito, G.A., 312(a)
Rankin, L.J., 236(a)
Ratcliffe, T.A., 303(g)
Ray, A.J., 190(w)
Rayburn, F.R., 303(h)
Razek, J.R., 190(x)
Reid, G.E., 225(b)
Reid, J.M., 277(an), 277(ao), 277(ap)
Renouard, Y., 349(e)
Richards, A.B., 225(c)
Richardson, D., 349(f)
Richmond, L., 277(aq)
Robb, A.J., 277(as)
Roberts, A.R., 27(e), 226(d), 312(d)
Roberts, R., 277(ar)
Robinson, H.W., 226(c)
Robinson, W.R.B., 113(b)
Rosenfield, P., 303(i)
Rutherford, B., 229(g), 349(h)
Sabin, A., 113(c) Saito, S., 303(j) Salquist, R.H., 230(a) Sampson, A.C., 277(at) Samson, W.D., 349(g) Samuels, J.M., 27(f), 349(h) Saroosh, J., 188(n) Sawyer, L.B., 229(h) Scapens, R., 238(d) Schneider, D., 27(g) SchmandtBesserat, D., 46(h) Schumer, L.A., 196(b) Schlosser, R.E., 312(a) Schwantag, K., 295(e) Scott, R.A, 326(d)
Seiler, R.E., 227(i)
Selig, M., 277(au)
Seligman, J., 277(ad), 277(av)
Senatra, P.T., 277(aw)
Seventer, A. van, 349(i)
Seville, M.A., 349(j)
Sharp, M., 170(a)
Sheldahl, T.K., 190(y), 303(k), 312(b),
312(c)
Sherman, W.R., 28(b) Shockley, R.A., 188(m) Simmonds, A., 236(b) Sinha, N., 201(d)
Slocum, EX., 204(k), 226(d), 312(d) Smallpeice, B., 326(e) Smith, CH., 277(ag) Smith, J.D., 251(n) Smith, W.R., 326(f) Snell, D.C., 46(i) Solomons, D., 28(c), 303(1) Someya, K., 277(ax) Sommerfield, R.M., 226(e) Sorter, G.H., 329(d) Sosson, J.P., 92(b) Sowerby,T., 226(f) Spacek, L., 226(g) Spiceland, J.D., 303(m) Stabler, H.P., 326(g) Stamp, E., 277(t), 277(ay) Stevelinck, E., 46(j), 65(b), 328(d) Stewart, J.C., 227(e), 227(f) Stockford, B., 277(aq) Stone, R., 350(d) Stone, W.E., 190(z), 303(n), 321(m),
350(e)
Storrar, C, 28(d), 277(az) Strupeck, C.D., 337(h) Sugden, K.F., 285(b) Sutcliffe, P., 262(b), 277(u) Swain, M., 146(b) Swanson, G.A., 190(aa) Swanson, T., 227(g) Sylvestre, A.J., 227(1)
Tabb, J.B., 278(f), 304(a) Taketera, S., 200(b), 200(c) Thilo, M.,46(k) Thomas, J.D., 37(e) Thompson, D.J., 118(b) Thompson, P.V., 118(b) Tinker, T., 278(g) Tinsley, J.A., 227(h)
Trueblood, R.M., 329(d) Tsuji, A., 263(a) Tucker III, J.J , 190(ab), 351(e) Turner, A.J., 332(b) Tweedie, D., 304(b)
Università degli Studi di Pisa Facoltà di Economia e Commercio, 29(b)
Vangermeersch, R., 263(b), 263(c),
263(d), 278(h) Var, T., 67(f), 67(g), 351(£) Vent, G., 263(e) Vice, A., 278(i) Vilar, P., 351(g) VillainGandossi, C, 92(c) Vora, A., 340(c)
Walton, P., 278(j)
Ward, E.G., 326(d)
Warman, A., 273(p)
Watanabe, I., 30(d), 148(e), 148(f)
Watts, H., 237(b)
Watts, R.L., 237(c), 278(k)
Webb, K.M., 273(q), 273(r), 273(s)
Wells, M.C., 240(d), 266(e), 295(h)
Westcott, S.H., 227(i)
Westwick, C.A., 305(f)
Whittington, G., 304(b)
Whittred, G., 278(1), 278(m) Wiesen, J., 237(d) Williams, D.D., 323(b) Williams, D.J., 303(d) Willmott, H., 227(j), 278(n) Winters, A.J., 230(b) Wise, T.A., 227(k) Wolf, W.B., 267(a) Wolnizer, P.W., 277(ay) Wood, T.D., 227(1)
Yamey, B.S., l(e), 36(f), 36(g), 36(h), 36(i), 157(c), 267(b), 305(g), 358(a), 358(b), 358(c), 358(d)
Yeakel, J.A., 358(e)
Zarach, S., 329(e) Zaunbrecher, H.C., 303(m) Zecher, J.R., 277(al) Zeff, S.A., 279(a), 279(b), 279(c),
279(d), 279(e), 306(g), 307(e),
329(f), 329(g) Zhao, Y.L., 360 Ziegler, R.E., 329(h) Zimmeck, M., 361 Zimmerman, J.L., 237(c)