Announcement
Working Paper Series
Manuscripts submitted for the series should conform to the format described in The Accounting Review, April, 1973, pp. 442-3, with footnotes at the end of the paper. All material should be in final form suitable for reproduction, as the working paper editor will not rework manuscripts. While any length is acceptable, manuscripts of from eight to thirty pages are deemed to be most manageable in terms of reproduction equipment to be used.
The policy with regard to this series is decidedly liberal, intending to create an atmosphere which will stimulate research, writing and exposure of ideas. Members are requested to submit only those papers which represent their best effort. Further, it is expected that the exposure of such research among fellows of The Academy will be characterized by a respect for the rights of those parties presenting the paper, without prejudice to subsequent publication of unique ideas.
Each entry will be distributed to mem-bers on a request basis. Entries and requests should be addressed to A. R. Roberts, Editor, Working Paper Series, Box 92, University Plaza, Atlanta, GA 30303. Members are entitled to a com-plimentary copy of each working paper. Requests for multiple copies may be subject to a charge for printing and postage. Non-members may obtain any paper by sending $1 per copy (printing and postage) along with their request, to The Academy offices. Nineteen items are now in the series.
Manuscripts submitted by non-members of The Academy should be sponsored by an Academy member and will be entered in the series as resources permit. Entries will be placed in the series on a first-come, first-serve basis.
CURRENTLY AVAILABLE
1. “The CPA’s Professional Heritage, Part I,” John L. Carey.
2. “The Audit of Historical Records as a Learning Device in Studying the Environment and Socio-Economic Influences on Accounting,” Richard H. Homburger.
3. “The Accounts of Ancient Rome,” Kenneth S. Most.
4. “Survey of the Development of Auditing in Germany,” Rosa-Elizabeth Gassmann.
5. “The CPA’s Professional Heritage, Part II,” John L. Carey.
6. “A Chronological Index for John L. Carey’s The Rise of the Accounting Profession, Vol. I, 1896-1936,” Gary John Previts.
7. “The State of Bookkeeping in Upper Germany at the time of the Fuggers and Welsers,” Herman Kellenbenz.
8. “A Chronological Index for John L. Carey’s The Rise of the Accounting Profession, Vol. II, 1937-1970,”
Gary John Previts.
9. “A Bibliography on the Relationship between Scientific Management and Standard Costing,” Marc J. Epstein.
10. “A Significant Year (1893) in the History of Bookkeeping in Japan,” Kojiro Nishikawa.
11. “Historical Development of Early Accounting Concepts and Their Relation to Certain Economic Concepts,” Maurice S. Newman.
12. “Thirty-six Classic Articles from the 1905-1930 Issues of The Journal of Accountancy,” Richard Vangermeersch.
13. “The Development of the Theory of Continuously Contemporary Accounting,” R. J. Chambers.
14. “The CPA’s Professional Heritage,(Accounting Education),” John L. Carey.
15. “Two Papers on the History of Valuation Theory (I. Management Behavior on Original Valuation of Tangible and Intangible Fixed Assets, and II. The Significance of Write-Ups of Tangible Fixed Assets
Announcement
in the 1920’s),” Richard Vanger-meersch.
16. “The Golden Anniversary of One of Accounting History’s Mysterious Contributors: Albert DuPont,” Gary John Previts and S. Paul Garner.
17. “Evidential Matter Pertaining to the Historical Development of the Concept of Disclosure and its Uses as a Teaching Aid,” Hans V. Johnson.
18. “The Study of Accounting History,” Vahé Baladouni.
19. “The Evolution of Pooling of Interests Accounting: 1945-1970,” Frank R. Rayburn.
(Vol. 2, No. 1, p. 1, 1975) (Vol. 2, No. 2, p. 2, 1975) (Vol. 2, No. 4, p. 2, 1975)
Announcement
Now Available for Immediate Delivery
Series I: Available—Previously An
Series I: 12 Vols. $222.00 Series II: 7 Vols. $130.00
1. Anyon, James T.
Recollections of The Early Days of American
Accountancy 1883-1893. New York 1925.
Reprinted 1974. 68p. Cloth $12.50
2. Crivelli, Pietro.
An Original Translation of the Treatise on
Double-Entry Book-Keeping by Frater Lucas
Pacioli. London 1924.
Reprinted 1974. XVIII, 125p. Cloth $21.50
3. Green, Wilmer L.
History and Survey of Accountancy. Brook
lyn 1930.
Reprinted 1974. 288p. Cloth $25.00
4. Jäger, Ernst Ludwig.
Die altesten Banken und der Ursprung des
Wechsels: Supplement. Stuttgart 1881.
Neudruck 1974. VIII, 91 S. Ln. $12.50
5. Jäger, Ernst Ludwig.
Die Berechtigung der einfachen Buchhaltung
gegenüber der italienischen. Dritte, durch die
Geschichte der Buchhaltung und deren
Unterwendung auf die Landwirtschaft, sowie
bezüglich des kaufmännischen Theils verm-
ehrte Aufl. Stuttgart 1868.
Neudruck 1974. IV, 147 S. Ln. $21.50
6. Jäger, Ernst Ludwig.
Der Traktat des Lucas Paccioli von 1494
über den Wechsel: Vortrag gehalten am 22.
März 1878 vor dem kaufmännischen Vereine
von Stuttgart. Stuttgart 1878.
Neudruck 1974. 40S. Ln. $12.50
7. Jäger, Ernst Ludwig.
Der Wechsel am Ende des 15. Jahrhunderts:
Ein Beitrag zum Paccioli-Jubiläum 1494-
1894. Stuttgart 1895.
Neudruck 1974. 29 S. + 1. Ln. $12.50
8. Kheil, Carl Peter.
Benedetto Cotrugli Raugeo: Ein Beitrag zur
Geschichte der Buchhaltung. Wien 1906.
Neudruck 1974. 36 S. Ln. $12.50
9. Peragallo, Edward.
Origin and Evolution of Double Entry Book
keeping: A Study of Italian Practice from the
Fourteenth Century. New York 1938.
Reprinted 1974. 156p. Cloth $32.50
10. Sieveking, Heinrich.
Aus Genueser Rechnungs- und Steuer-
büchern: Ein Beitrag zur mittk loiter lic hen
Handels und Vermögensstatistik. Wien 1909.
Neudruck 1974. 110S. Ln. $13.00
11. Sieveking, Heinrich.
Genueser Finanzwesen vom 12. bis 14.
Jahrhundert. Leipzig/Tübingen 1898.
Neudruck 1974. XV, 219 S. Ln. $24.50
12. Woolf, Arthur H.
A Short History of Accountants and Ac
countancy. London 1912.
Reprinted 1974. XXXI, 254p. Cloth $21.50
Series II: l975— Not Previously Announced
1. De Waal, P.G.A.
Van Paciolo tot Stevin: Een Bijdrage tot de
Leer van het Boekhouden in de Nederlanden.
Roermond 1927.
Reprinted 1975 IX, 3I8p. Cloth $28.50
2. Eldridge, H.J.
The Evolution of the Science of Book
keeping. Second Edition by Leonard
Frankland. London 1954.
Reprinted 1975. 70p. Cloth $12.50
3. Geijsbeek, John B.
Ancient Double-Entry Bookkeeping: Lucas
Pacioli’s Treatise (A. D. 1494 – The Earliest
Known Writer on Bookkeeping) Reproduced
and Translated with Reproductions, Notes
and Abstracts from Manzoni, Pietra. Ympyn,
Stevin and Dafforne. Denver, 1914.
Reprinted 1975. IV, 182p. Folio. Cloth $38.50
4. Gomberg, Léon.
Histoire critique de la Théorie des Comptes.
Genève 1929.
Reprinted 1975. 88p. Cloth $12.50
5. Leyerer, C.
Theorie und Geschichte der Buchhaltung:
Ein Leitfaden. Brünn 1919.
Neudruck 1975. 40S. Ln. $12.50
6. Sieveking, Heinrich.
Aus venetianische Handlungsbüchem: Ein
Beitrag zur Geschichte des Grosshandels im
15. Jahrhundert. [Jahrbuch fur Gesetz-
gebung, Verwaltung und Volkswirtschaft im
Deutschen Reich: Neue Folge. 25.-26. Jahrg.]
Leipzig, 1901/2.
Neudruck 1975. 72S. Ln. $12.50
7. Sykora, Gustav.
Systeme, Methoden und Formen der Buch
haltung: Von ihren Anfangen bis zur Gegen-
wart. Wien, 1952.
Neudruck 1975. 114 S. Ln. $13.00
Please send your orders to:
NIHON SHOSEKI, LTD.
Publishers & Booksellers Andojibashidori 3-15, Minami-ku,
OSAKA 542. JAPAN CABLES: BESTSELLERS OSAKA PHONES: (06) 251-9921
(Vol. 2, No. 1, p. 10, 1975) (Vol. 2, No. 3, p. 5, 1975)
Announcement
Available January 1976
The History of Accounting
A Reprint Collection
Advisory Editor:
Richard P. Brief, Professor of Business Statistics and “Your reprint series on the historical development
Accounting, New York University of accounting looks interesting indeed. I wish you all
Editorial Board: success with it and congratulate you, Professor Brief
University be published.”
29 Books $548 B.S. Yamey, Professor of Economics
All books in this collection may be purchased individually The London School of Economics and Political Science
and include Cataloging in Publication (CIP) data as provided by the Library of Congress.
A fully annotated brochure on THE HISTORY OF ACCOUNTING is available upon request.
Bennet[t], James [Arlington] THE AMERICAN SYSTEM OF PRACTICAL BOOKKEEPING, ADAPTED TO THE COMMERCE OF THE UNITED STATES, IN ITS DOMESTIC AND FOREIGN RELATIONS and
Foster, B[enjamin] F[oster] THE ORIGIN AND PROGRESS OF BOOKKEEPING LC 75-18457 New York, 1842/London, 1852
tables ISBN 0-405-07541-3 Two vols. in one $15.00
An Original Arno Press Anthology
Brief, Richard P., editor
THE LATE NINETEENTH CENTURY
DEBATE OVER DEPRECIATION, CAPITAL
AND INCOME
LC 75-18458 New York, 1975
ISBN 0-405-07542-1 tables and charts $15. 00
Brief, Richard P.
NINETEENTH CENTURY CAPITAL
ACCOUNTING AND BUSINESS
INVESTMENT
LC 75-18459 New York, 1975
ISBN 0-405-07543-X $13 00
Bruchey, StuartW[eems] ROBERT OLIVER AND MERCANTILE BOOKKEEPING IN THE EARLY NINETEENTH CENTURY
LC 75-18460 New York, 1975
ISBN 0-405-07544-8 $10 00
Church, A[lexander] Hamilton PRODUCTION FACTORS IN COST ACCOUNTING AND WORKS MANAGEMENT
LC 75-18461 New York, 1910
ISBN 0-405-07545-6 tables and charts $12.00
Cole, William Morse
ACCOUNTS: THEIR CONSTRUCTION AND
INTERPRETATION
LC 75-18462 Boston and New York, 1908
ISBN 0-405-07546-4 tables $21 00
Dicksee, Lawrence R[obert] ADVANCED ACCOUNTING
LC 75-18464 London, 1903
ISBN 0-405-07547-2 tables and charts $24 00
Dicksee, LawrenceR[obert] AUDITING
LC 75-18465 London, 1892
ISBN 0-405-07548-0 tables and charts $19.00
Dicksee, Lawrence R[obert] DEPRECIATION, RESERVES, AND RESERVE FUNDS
LC 75-18467 London, 1903
ISBN 0-405-07550-2 tables $10 00
Dicksee, Lawrence R[obert] GOODWILL AND ITS TREATMENT IN ACCOUNTS
LC 75-18468 London,1906
ISBN 0-405-07551-0 tables $10 00
Folsom, El[zekiel] G[ilman]
FOLSOM’S LOGICAL BOOKKEEPING:
THE LOGIC OF ACCOUNTS
LC 75-18469 New York and Chicago, 1873 ISBN 0-405-07552-9 tables and charts $27 00
Garcke, Emile and J[ohn] M[anger] Fells FACTORY ACCOUNTS, THEIR PRINCIPLES AND PRACTICE
LC 75-18470 London, 1893
ISBN 0-405-07553 7 tables and charts $17 00
Kehl, Donald CORPORATE DIVIDENDS
LC 75-18473 New York, 1941
ISBN 0-405-07555-3 tables and charts $22 00
Leake, P[ercy] D[ewe]
DEPRECIATION AND WASTING ASSETS AND THEIR TREATMENT IN ASSESSING ANNUAL PROFIT AND LOSS
LC 75-18474 London,1912
ISBN 0-405-07556-1 tables and charts $14 00
Lisle, George
ACCOUNTING IN THEORY AND
PRACTICE
LC 75-18475 Edinburgh and London, 1900 ISBN 0-405-07557-X tables and charts $25 00
Matheson, Ewing
THE DEPRECIATION OF FACTORIES,
MINES AND INDUSTRIAL
UNDERTAKINGS AND THEIR
VALUATION
LC 75-18476 London and New York, 1893
ISBN 0-405-07558-8 tables and graphs $12. 00
Montgomer,. RobertH
AUDITING THEORY AND PRACTICE
LC 75-18477 New York, 1912
ISBN 0-405-07559- 6 tables and charts $40 00
Norton, George Pepler TEXTILE MANUFACTURERS’ BOOKKEEPING FOR THE COUNTING HOUSE, MILL AND WAREHOUSE
LC 75-18478 London and Edinburgh, 1894 ISBN 0-405- 07560-X tables and charts $18 00
Paton, William A[ndrew] and Russell A[lger]
Stevenson
PRINCIPLES OF ACCOUNTING
LC 75-18479 Ann Arbor, Michigan , 1916
ISBN0-405-07561-8 tables and charts $13 00
Pixley Francis W[illiam] AUDITORS
LC 75-18480 London,1881
ISBN 0-405-0756-6 tables and charts $14 00
Reiter, Prosper, Jr.
PROFITS. DIVIDENDS AND THE LAW
LC 75-18481 New York, 1926
ISBN 0-405-07563-4 tables and charts $16 00
Scott, DR
THEORY OF ACCOUNTS
LC 75-18482 New York, 1925
ISBN 0-405- 07564- 2 tables $18 00
Scovell, Clinton H. INTEREST AS A COST
LC 75-18483 New York, 1924
ISBN 0-405-07565-0 tables and charts $16 00
Sells, Elijah Watt
THE NATURAL BUSINESS YEAR AND
THIRTEEN OTHER THEMES
LC 75-18484 Chicago and New York, 1924 ISBN 0-405-07566- 9 tables and charts $18 00
Soulé, Geo[rge]
SOULÉ ‘S NEW SCIENCE AND PRACTICE
OF ACCOUNTS
LC 75-18485 New Orleans, 1903
ISBN 0-405-07567-7 tables and charts $43 00
Sprouse, Robert T[homas]
THE EFFECT OF THE CONCEPT OF THE
CORPORATION ON ACCOUNTING
LC 75-18486 New York, 1975
ISBN 0-405-07568-5 tables $14 00
An Original Arno Press Anthology
Zeff, Stephen A., editor
ASSET APPRECIATION, BUSINESS
INCOME AND PRICE-LEVEL
ACCOUNTING, 1918-1935
LC 75-18487 New York, 1975
ISBN 0-405-07569-3 tables and charts $28 00
ARNO PRESS/A New York Times Company • 3 Park Avenue • New York, N.Y., 10016
Announcement
THIRD ANNUAL BUSINESS MEETING
Tucson will be the site of the third annual business meeting of The Academy of Accounting Historians. The meeting will be held concurrently with the annual sessions of the American Accounting Association. The business meeting will be held Monday, August 18, 1975, from 10 a.m. until noon. Arrangements are also being completed for a technical session on accounting history for Monday afternoon. Locations for these meetings will be announced in the coming issue of The Accounting Historian.
(Vol. 2, No. 1, pp. 2, and 7, 1975)
PAPERS RECEIVED
The following papers have been received and are on file in The Academy offices. Copies can be supplied at cost to reproduce.
“A Speculation on the Origins of Accounting,” F. M. W. Hird, 9 pp.; received June 1974.
“The History of Auditing,” Arthur Harris Adelberg, 44 pp.; received August 1974.
“Some Aspects of the Development of Accounting Prior to 1900,” John Raymond Tuckerman, 91 pp.; received August 1974.
(Vol. 2, No. 1, p. 3, 1975)
NOMINATION NOTICE
Professor H. P. Hughes, Faculty of Accounting, Georgia State University, will again serve as nominator for elections to be held at the 3rd annual business meeting in Tucson. Nominations are in order for the following offices: President, 1st Vice-President, 2nd Vice-President and Secretary-Treasurer. Persons elected to these offices are also members of the Board of Trustees. These offices are for the period of one year. In addition three trusteeships, each for the period of three years, are to be filled at this election.
Officers and trustees elected in August will take office as of January 1, 1976.
(Vol. 2, No. 1, p. 3, 1975) (Vol. 2, No. 2, p. 7, 1975)
Announcement
BROCHURE AVAILABLE
A new brochure describing the objectives and functions of The Academy, can be obtained from Prof. A. R. Roberts, Secretary of The Academy. The leaflet describes the history of the organization and details the purposes of Academy activities. It also contains a membership application form. Please avail yourself of these circulars in order to make The Academy known to persons who are interested in the study of accounting history.
(Vol. 2, No. 1, p. 1, 1975)
DUES NOTICE
New members or renewing members of The Academy are re-minded to remit their dues for the new calendar year 1975 to Dr. A. R. Roberts, Secretary-Treasurer, The Academy of Accounting Historians, 30 CAPA UMC, Columbia, MO 65201. Annual dues are $10.00.
(Vol. 2, No. 1, p. 1, 1975)
BUSINESS HISTORIANS MEET
The 21st annual gathering of the Business History Conference will be held Friday, February 28 and Saturday, March 1, 1975, at Northwestern University, Evanston, Illinois. A session on accounting history is set for Saturday morning. For information regarding reservations and registration arrangements write: Professor Richard W. Barsness, Graduate School of Management, Northwestern University, Evanston, IL 60201.
(Vol. 2, No. 1, p. 6, 1975)
TEACHING ACCOUNTING HISTORY?
If you are teaching accounting history at your school, or if you know selected individuals who are students of history at school or in your firm, then tell them about The Academy. Students will find the working papers of interest—they cover a wide range of subjects and are available free to members. The quarterly news sheet will assist them in researching historical items and serves as a reference to items of interest. Annual dues are $10.00 and can be mailed to Dr. A. R. Roberts, 30 CAPA, UMC, Columbia, MO 65201.
(Vol. 2, No. 1, p. 6, 1975)
Announcement
PUBLICATION
The Accounting Historians Journal, an annual scholarly publication, is scheduled to make its debut within a year. The journal “. . . will feature practical and scholarly research relating to the evolution of accounting and information systems.” Dr. Williard E. Stone, who has been named managing co-editor, will begin reviewing appointments for the editorial board shortly. Manuscript regulations and other information about the journal’s administration will be released in the near future. Questions and correspondence relating to the journal may be sent to
Editor
Historians Journal
Drawer HJ
University, AL 35486
A call for manuscripts for the journal has not been made. Members are encouraged to submit current research to the working paper series editor until such time as final publication plans and schedules are set. The Accounting Historian will continue to appear as a news sheet on a quarterly basis. Begining with the current issue this periodical will be designated Winter, Spring, Summer and Fall.
(Vol. 2, No. 1, p. 7, 1975)
SEAAA MEET
An Academy breakfast has been set for the SEAAA meeting in Richmond. The breakfast will be at the Richmond Hyatt House from 7:00 a.m. to 8:00 a.m. on April 25, 1975. In order to provide for everyone in light of limited space arrangements, members are asked to send reservations to The Academy offices before March 15, 1975.
(Vol. 2, No. 1, p. 8, 1975)
INTERNATIONAL MEETING
Under the direction of Vice-President Richard Homburger, plans are being made to hold the 2nd International Accounting Historians’ Symposium in 1976. Dr. Hugh Hughes of Georgia State University and Dr. Marilynne Hughes of Morehouse College will serve as host coordinators for the event which will be held in Atlanta, Georgia, during August 1976. Atlanta will also be the site of the annual American Accounting Association meeting during that month. Inter-
Announcement
national guests are expected to be attracted to North America during this period because of the Olympic summer games which are to be held in Canada and because of the many bicentennial activities celebrating the American Revolution. For more information on the program contact Professor Richard Homburger, Wichita State University, Wichita, KS 67208.
(Vol. 2, No. 1, p. 9, 1975)
ACADEMY EVENTS
ANNUAL MEETING—The third annual meeting of The Academy of Accounting Historians is scheduled for 10 a.m. to noon, Monday, August 18th in the Club Caprichos Room of the Braniff Place, Tucson. Members and guests are invited to attend the session. MEMBERSHIP UP—Paid membership for 1975 is nearing 250 members. Nineteen countries are represented in the membership and nearly all states in the USA.
SESSION AT TUCSON—”Accounting History—Worldwide” is the theme of the Special Subject Concurrent Session on Accounting History to be held on Monday, August 18, 1975 from 3:15 to 5:00 p.m. as a part of the annual AAA meetings in Tucson. Papers will be presented by Maureen Berry (University of Illinois), Harvey Mann (Concordia University, Montreal) and Hugh and Marilynne Hughes (Georgia State University and Morehouse College). INTERNATIONAL MEETING—Plans are continuing to progress for the 2nd International Congress of Accounting Historians scheduled to take place in Atlanta, during the summer of 1976. Information about plans for and timing of this meeting can be learned by writing Professor Richard Homburger, Wichita State University, Wichita, KS 67208.
(Vol. 2, No. 2, p. 1, 1975)
CAN YOU HELP????
Emil Wittek of the accounting faculty at LaGuardia Community College (Long Island City, NY 11101) is looking for references about and examples of old journals, ledgers and write ups on accounting taught from the beginning of 1776 or other material pertinent by ob-serving the bicentennial with regard to American accountancy.
(Vol. 2, No. 2, p. 6, 1975)
Announcement
2ND CONGRESS SET FOR 1976
Delegates from Europe, Asia, North and South America are ex-pected to attend the 2nd Congress of Accounting Historians in Atlanta, Georgia in 1976. The Congress Headquarters will be the Regency Hyatt House. Sessions will begin on Saturday, August 21st, 1976, and continue on Sunday, August 22nd. Research papers by leading historians throughout the world will be featured. Program arrangements are being prepared by a committee under the direction of Professor Richard Homburger of Wichita State University. Serving as official hosts for The Academy will be Dr. H. P. Hughes and Dr. Marilynne Hughes of Atlanta. Information regarding registration and reservations for the Congress can be obtained by writing Professor Hugh Hughes, Georgia State University, Atlanta, GA 30303.
(Vol. 2, No. 3, p. 1, 1975)
JOHNSON TO EDIT REVIEWS
Dr. Hans V. Johnson will assist the Editor of The Accounting Historian and serve as a section editor responsible for reviews of books of historical interest to accountants. Dr. Johnson will also prepare a feature synopsis of recently completed doctoral dissertations for future issues. Members or readers who have material which would be of interest to the general membership and which qualifies for such review or listing are asked to contact Dr. Johnson, College of Business, University of Texas, San Antonio, TX 78285.
(Vol. 2, No. 3, p. 4, 1975)
ANNUAL MEETING
The third annual meeting of The Academy of Accounting Historians was held at the Braniff Place in Tucson on August 18th.
The gathering was well attended and featured committee reports by Konrad Kubin (Research), Ken Most (Translations), and Richard Homburger (International Meeting).
Highlight of the meeting was the presentation of the annual Presi-dent’s Hourglass Award for significant contribution to the literature of accounting history. Hanns-Martin Schoenfeld was the hourglass recipient, having been chosen for his monograph Cost Terminology and Cost Theory: A Study of Its Development and Present State in Central Europe.
Announcement
The following were elected officers of The Academy for 1976:
President—Alfred R. Roberts, Georgia State University Vice President—H. M. Schoenfeld, University of Illinois Vice President—C. Lamden, Peat, Marwick, Mitchell & Co. Secretary/Treasurer—R. Metcalf, University of Nebraska Trustees for a three-year term 1976-79 were elected, including: R. Homburger, Wichita State University M. Newman, Haskins & Sells P. K. Seidman, Seidman & Seidman
Gary John Previts remains a trustee and will act as corporate agent in accordance with provisions of the by-laws.
(Vol. 2, No. 3,
