Announcement
NOW AVAILABLE
MONOGRAPH #3
ERIC LOUIS KOHLER: A COLLECTION OF HIS WRITINGS (1919-1975)
Edited by W. W. Cooper, Yuji Ijiri and Gary John Previts
Over eighty articles and essays by Accounting’s “Man of Principles”
Available May 1980 Hardbound or Paperback
(See Order Forms for Details)
Announcement*
Professor Ash ton Bishop, of Virginia Commonwealth University, Richmond, is Editor of The Academy’s working paper series.
The series currently includes 40 titles (see list) and represents an effective means of circulating preliminary research or topics for critique by others qualified and inter¬ested in doing so. Manuscripts for the series, and questions relating to format should be submitted to Professor Bishop, School of Business, Virginia Commonwealth Uni¬versity, Richmond, Va. 23284.
The manuscript submitted should be in conformity with the format rules described in the April, 1973 Accounting Review, with all footnotes at the end in a listing. Material should be submitted in a final form suitable for clean reproduction. Manu¬scripts from eight to thirty pages in length are deemed most appropriate for this series. Copies of the working papers are provided free upon request to members. There is a service cost price of $2.00 per copy to non-members.
*See Accompanying Announcement in this issue regarding the working paper monographs numbers 1 and 2 containing papers 1-20, and 21-40 respectively.
ORDER FORM
(Prices effective January 1, 1980)
$18.75
$30.00 $15.00
The ACCOUNTING HISTORIAN (Newsletter) ? Volumes 1 through 3 (1974-76) OR $6.25 per volume.
THE ACCOUNTING HISTORIANS JOURNAL Q Volumes 4 through 6 (1977-79)
OR $10.00 per volume, $6.00 per issue. D Volume 7 (1980)
MONOGRAPHS*
$ 3.00 $ 4.50
$15.00 $10.00
? #1 A Reference Chronology of Events Significant to the Development of Accountancy in The United States by Knight, Previts & Ratcliffe
Q #2 John Raymond Wildman by G. J. Previts and R. Taylor
O #3 E. L. Kohler’s Articles and Editorials
Hardback
Paperback * 25% discount to members on individual orders.
$ 2.00 $ 2.00
$ 2.50 $ 2.50
HISTORIANS NOTEBOOK (Free to current members) O 1978 (2 per year), $1.00 per copy O 1979 (2 per year), $1.00 per copy
MEMBERSHIP ROSTERS (Free to current members) Q 1978 Q 1979
PLEASE ENCLOSE PAYMENT WITH YOUR ORDER.
Make checks payable to:
The Academy of Accounting Historians
Mail to: Georgia State University P. O. Box 658 University Plaza Atlanta, Georgia 30303
Announcement
The publisher of “SCHMALENBACH & AFTER” — D.A. R. For-rester’s ACADEMY AWARD WINNER FOR 1978 (Available from International Scholarly Book Services, P.O. Box 555, Forest Grove, Oregon 97116).
also presents ISSUES.IN ACCOUNTABILITY
No. 1 A Miscellany
2 Reserve Accounting
3 The Great Canal that linked Edinburgh, Glasgow & London,—a monograph on the Forth & Clyde Navigation 1768 – 1816, with early Sources & Applications reports and fore¬
casts, early graphs and the first ever company published accounts (fully reproduced).
4 Belgian Accounting (due December 1979)— traces early developments especially in Plans Comptables, and analyses the latest reforms.
Available from STRATHCLYDE CONVERGENCIES
15 Spence Street, Glasgow G20, Scotland, (at $3 dollars per issue)
Reprints in the ACCOUNTlNG HISTORY CLASSES SERIES
under the auspices of The Academy of Accounting Historians
and
The University of Alabama Press Gary John Previts, Series Editor
Volume 1 S. Paul Garner Evolution of Cost Accounting to 1925
$6.50 430 pp. paperback edition. November, 1976.
ISBN 0-8173-8900-8
Volume 2 James Don Edwards, History of Public Accounting in the United States
$7.50 368 pp. paperback edition. August, 1978. ORDER NOW
The University of Alabama Press
Box 2877 University, Alabama 35486
THE ACADEMY OF ACCOUNTING HISTORIANS
There are now available two single bound volumes of the first 40 working papers published by The Academy of Accounting Historians. These 6″ x 9″ books include the following distinguished papers and their authors.
WORKING PAPERS 1-20 VOLUME 1
Working Paper Number
1. “The CPA’s Professional Heritage, Part I,” by John L. Carey.
2. “The Audit of Historical Records As a Learning Device in Studying Environmental and Socio-Economic Influences on Accounting,” by Richard H. Homburger.
3. “The Accounts of Ancient Rome,” by Kenneth S. Most.
4. “Survey of the Development of Auditing in Germany,” by Rosa-Elisabeth Gassmann.
5. “The CPA’s Professional Heritage, Part II,” by John L. Carey.
6. “A Chronological Index Prepared for John L. Carey’s The Rise of the Accounting Profession, Volume I, 1896-1936,” by Gary John Previts.
7. “The State of Bookkeeping in Upper Germany at the Time of the Fuggers and Welsers,” by Hermann Kellenbenz.
8. “A Chronological Index Prepared for John L. Carey’s The Rise of the Accounting Profession, Volume II, 1937-1970,” by Gary John Previts.
9. “A Bibliography on the Relationship Between Scientific Management and Standard Costing,” by Marc J. Epstein
10. “A Significant Year (1873) in the History of Bookkeeping in Japan,” by Kojiro Nishikawa.
11. “Historical Development of Early Accounting Concepts and Their Relation to Certain Economic Concepts,” by Maurice S. Newman.
12. “Thirty-six Classic Articles from the 1905-1930 Issues of The Journal of Accountancy,” by Richard Vangermeersch.
13. “The Development of the Theory of Continuously Contemporary Accounting,” by R. J. Chambers.
14. “The CPA’s Professional Heritage, Part III,” by John L. Carey.
15. “Two Papers on the History of Valuation Theory (I. Management Behavior on Original Valuation of Tangible and Intangible Fixed Assets.
II. The Significance of Write-ups of Tangible Fixed Assets in the 1920’s),” by Richard Vangermeersch.
16. “The Golden Anniversary of One of Accounting History’s Mysterious Contributors: Albert DuPont,” by Gary John Previts and S. Paul Garner.
17. “Evidential Matter Pertaining to the Historical Development of the Concepts of Disclosure and Its Uses as a Teaching Aid,” by Hans V. John¬
son.
18. “The Evolution of Pooling of Interests Accounting: 1945-1970,” by Frank R. Rayburn.
19. “The Study of Accounting History,” by Vahe Baladouni.
20. “The Evolution of Corporate Reporting Practices in Canada,” by George J. Murphy.
WORKING PAPERS 21-40 VOLUME 2
Working Paper Number
21. “Early Greek Accounting on Estates (Fourth Century B.C.),” by George J. Costouros.
22. “The Traditional Accounting Systems in the Oriental Countries—Korea, China, Japan,” by Jong Hyeon Huh.
23. “The Evolution of Ethical Codes in Accounting,” by Joyce C. Lambert and S. J. Lambert, III.
24. “The Oldest Book of Double Entry Bookkeeping in Germany,” by Kiyoshi Inoue.
25. “An Annotated Bibliography for Historical Research in Cost Accounting,” by Edwin Bartenstein.
26. “The Role of Academic Accounting Research: An Historical Perspective,” by Eric Flamholtz.
27. “The Structure of Wentific Revolutions and Its Implications for the Development of Accounting Policy,” by Diana Flamholtz.
28. “The Development of Accountancy in Hungary Since 1946 . . . ,” by Rezso L. Scholcz.
29. “Historic Origins of the Purchase vs. Pooling of Interests Problem,” by Wesley T. Andrews.
30. “Current Efforts to Develop a Conceptual Framework for Financial Accounting and Reporting,” by William G. Shenkir.
31. “Influence of Nineteenth and Early Twentieth Century Railroad Accounting on Development of Modern Accounting Theory,” by James L. Boock-
holdt.
32. “The Historical Development of Standard Costing Systems Until 1920,” by Nathan Kranowski.
33. “The CPA’s Professional Heritage, Part IV,” by John L. Carey.
34. “The Evolution of Accounting Theory in Europe from 1900 to the Present Day and Its Implications on Industrial Management of Tomorrow,”
by Paul Weilenmann.
35. “Sombart on Accounting History,” by Kenneth S. Most.
36. “A Most Unforgetable Accounting Historian: Frederic G. Gamble,” by Paul Garner and Reza Espahbodi.
37. “Historical Overview of Developments in Cost and Managerial Accounting,’’ by M. Zafar Iqbal.
38. “Comments on Accounting Disclosures in the Baltimore and Ohio Annual Reports from 1828 Through 1850,” by Richard Vangermeersch.
39. “A Contemporary Review of the Evolution of Value Concepts (1500-1930),” by J. W. Martin.
40. “Tracing the Development of a Conceptual Framework of Accounting — A Western European and North American Linkage: A Partial Examination,” by Stanley C. W. Salvary.
Cut along dotted line
ORDER FORM To:
Ashton Bishop Department of Accounting
School of Business Cost of each volume: $5 to members
Virginia Commonwealth University of The Academy of Accounting His-
Richmond, VA 23284 torians; $7.50 to nonmembers
USA
Please send me The Academy of Accounting Historians Working Papers as indicated.
Enclosed is a check for , payable to The Academy of
Accounting Historians. Number of
copies Please print or type
Volume 1 Name
Volume 2 Address
Total
Announcement
Third International Congress of Accounting Historians
The Academy of Accounting Historians
The Accounting History Society
August 16-18th
LONDON 1980
London, 1980 is to be the venue of the Third International Congress of Accounting Historians. The dates will be 16 to 18 August, and the location will be the London Business School, at Sussex Place, Regent’s Park, London NW1 4SA.
The First International Congress of Accounting Historians was held in Brussels in 1970, and the Second Congress in Atlanta, Georgia, in 1976. At both there was a wide spread of nationalities among speakers and participants.
As 1980 will also be the centenary year of The Institute of Chartered Accountants in England and Wales, London is par-ticularly appropriate for the Third Congress.
Congress registration fee is £25. Accommodations are avail¬able at London Business School at cost of £98, inclusive of all meals except special Congress Dinner on August 16. Pro¬gram applications are available from:
Dr. G. A. Lee
Dept. of Industrial Economics
University Park
Nottingham NG7 2RD England
Announcement
ACCOUNTING AND BUSINESS RESEARCH
Number 37 Winter 1979
A research quarterly published by the Institute of Chartered Accountants in England and Wales
Editor: R. H. Parker, University of Exeter, England
Research in Accounting—Purpose, Process and Potential R. I. Tricker
Budget Planning: a Dynamic Reformulation Lloyd R. Amey
A Multiple Objective Approach to Capital Budgeting Krish Bhaskar
Taxation-Induced Interdependencies in Project Appraisal Graham Grundy Paul Burns
Asset-Size Distribution: Some Research Implications J. R. Francis
Company Promotion and the Accountancy Profession in Nineteenth Century Sheffield Bruce L. Anderson Alan M. Hoe
Inflation Accounting in the Nationalised Industries: a Survey and Appraisal D. M. Wright
A Note to ‘A Reinstatement of the Accounting Rate of Return’ M. J. Mepham
Book Reviews
Notes on Contributors
Subscriptions—U.K. £14.00; Overseas £18.00; Airmail £21.00 should be sent to City House, 56-66 Goswell Road, London EC1M 7AB England.
Announcement
THE ACCOUNTING REVIEW
The Accounting Review is the official journal of the American Accounting Association, and is published quarterly. The Asso-ciation is a voluntary organization of persons interested in ac-counting education and research. Membership in the Associa¬tion entails annual dues of US$25 for residents of the United States and Canada and US$12 for others. Libraries may take out subscriptions to the Review. All communications regarding membership and subscriptions should be sent to the American Accounting Association, 571 7 Bessie Drive, Sarasota, Florida 33583.
TABLE OF CONTENTS JULY, 1980
MAIN ARTICLES
Accounting-Based Risk Predictions: A Re-examination
Pieter T. Elgers
Judicial Classification of Debt Versus Equity— An Empirical Study
Ray Whittington and Gerald Whittenburg The Index to the Ledger: Some Historical Notes
Basil S. Yamey
The Impact of Disclosure and Measurement Practices on International Accounting Classifications
R. D. Nair and Werner G. Frank Perceptions of Auditor Independence and Official Ethical Guidelines
Michael Firth Voluntary Social Reporting: An Iso-Beta Portfolio Analysis
John C. Anderson and Alan W. Frankle
NOTES
Cumulative Financial Statements
Richard P. Brief, Barbara Merino and Ira Weiss
EDUCATION RESEARCH
Job Selection Criteria of Accounting Ph.D. Students and Faculty Members
Thomas E. Kida and Ronald C. Mannino
NOW AVAILABLE FOR IMMEDIATE DELIVERY
SELECTED CLASSICS IN THE HISTORY OF BOOKKEEPING A Reprint Collection
SERIES l Reprinted 1974
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. Brooklyn 1930. Reprinted 1974. 288p. Cloth $25.00
4. JÄGER, Ernst Ludwig, Die altesten Banken undder 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 vermehrte 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. 40 S. 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 ltalian Practice from the Fourteenth Century. New York 1938. Reprinted 1974. 156p. Cloth $32.50
10. SIEVEKING, Heinrich, Aus Genueser Rechnungsund Steuerbüchern: Ein Beitrag zur mittlelalterlichen Handels und Vermögensstaristik. 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 Accountancy. London 1912. Reprinted 1974. XXXI, 254p. Cloth $21.50
SERIES ll Reprinted 1975
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, 318p. Cloth $28.50
2. ELDRIDGE, H.J., The Evolution of the Science of Bookkeeping. 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 Théoriedes Comptes. Genève 1929. Reprinted 1975. 88p. Cloth $12.50
5. LEYERER, C., Theorie und Geschichte der Buchhaltung: Ein Leitfaden. Brünn 1919. Neudruck 1975. 40 S. Ln. $12.50
6. SIEVEKING, Heinrich, Aus venetianische Handlungsbüchern: Ein Beitrag zur Geschichte des Grosshandels im 15. Jahrhundert. [Jahrbuch für Gesetzge-
bung, 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 Formender Buchhaltung: Von ihren Anfangen bis zur Gegenwart. Wien, 1952. Neudruck 1975.114 S. Ln. $13.00
SERIES lll Reprinted 1977
1. DE ROOVER. Raymond, Le Livre de Comptesde Guillaume Ruyelle, Changeur à Bruges (1369). [Extrait des Annales de la Société d’Emulation de Bruges, Tome LXXVIII] Réimpression 1977. Bruges, 1934. pp. 15-95 (81p.) Cloth $12.50
2. DE WAAL, P.G.A.. De Engelsche Vertaling van Jan Impyn’s Nieuwe Instructie. [Economisch-Historisch Jaarboek: Bijdragen tot de Economische Geschiedenis van Nederland uitgegeven door De Vereeniging het Nederlandsch Economisch Historisch Archif, Achttiende Deel, 1934] Reprinted 1977. ‘s-Gravenhage, 1934. 58p. Cloth $12.
3. HÜGLI, Franz, Die Buchhaltungs-Systeme und Buchhaltungs-Formen: Ein Lehrbuch der Buchhaltung. Mit über hundert Formularen und zwei Holzschnitten. Neudruck 1977. Bern, 1887. xii, 680 S. Ln. $69.
4. KEMPIN, W. Vom Geist der Buchführung. Neudruck
1977. Köln, 1910.192 S. Ln. $24.00
5. LION, Max, Geschichtliche Betrachtungen zur Bilanztheorie bis zum Allgemeinen deutschen Handelsgesetzbuch. Neudruck 1977. Berlin, 1928. iii, 39 S. Ln. $12.50
6. MURRAY, David, Chapters in the History of Bookkeeping, Accountancy and Commercial Arithmetic. Reprinted 1977. Glasgow, 1930. viii, 519p. Cloth $39.50
7. NIRRNHEIM, Hans (Bearb.), Das Handlungsbuch Vickos van Geldersen. Hrsg. vom Verein für Hamburgische Geschichte. Neudruck 1977. Hamburg/Leipzig, 1895. 1xxix, 199 S. Ln. $31.50
8. SIEVEKING, Heinrich, Die Casa di S. Giorgio. [Genueser Finanzwesen mit besonderer Berücksichtigung der Casa di S. Giorgio, II] Neudruck 1977. Freiburg, 1899. xvi, 259 S. Ln. $30.00
9. STROOMBERG, J., Sporen van Boekhouding voor Pacialo. [Overdruk uit J. G. Ch Volmer: Van Boek-houden tot Bedrijfsleer, een Bundel opstellen ter Gelegenheid van zijn Vijfentwintig Jorig hoogleeraarschap door oud-studenten aangeboden] Reprinted 1977. Woessen, 1934. pp. 246-269. (24p.) Cloth $12.50
Please send your orders to:
NIHON SHOSEKI, LTD. • 2-11, Esakacho 2-chome, Suita City, Osaka 564, Japan
• Telephone
Telex (lnternational) J64984 NIHONSHO • Cables (International) BESTSELLERS SUITA
Announcement
A HISTORY OF ACCOUNTING IN AMERICA An Historical Interpretation of the Cultural Significance of Accounting
Gary John Previts, C.P.A., Case Western Reserve University, & Barbara Dubis Merino, New York University
This unique book describes the growth of professional accounting in America as a developing, vital discipline. Initially descriptive, the book becomes in-creasingly analytical in examining the issues and influences that have marked the dynamic environment of the past fifty years. Nine chapters consider the social, political, economic, and personal elements of each generation – from Puritan to modern times. Covering the development of accounting theory, education, ethics, and practices, this book gives you an unparalleled over¬view of the growth of American accounting.
(0 471 05172-1) July, 1979 378 pp. $17.95
Ronald Press
P.O. Box 092 Somerset, N.J. 08873
THE ACADEMY OF ACCOUNTING HISTORIANS APPLICATION FOR MEMBERSHIP
Name (please print)
Organization
Street Address
City State
ZIP Code County
Phone No C()
Accounting History Areas of Interest
Our fiscal year ends December 31.
Annual Dues and Subscription to
Accounting Historians Journal 1-year $15.00
Contribution to Support Research or 3rd Congress
Total enclosed $
Make checks payable to: THE ACADEMY OF ACCOUNTING HISTORIANS
Mail to: The Academy of Accounting Historians Box 658, University Plaza Atlanta, Georgia 30303
GUIDE FOR SUBMITTING MANUSCRIPTS
The Academy of Accounting Historians invites manuscripts on subjects related to accounting history for The Accounting Historians Journal. Articles should have scholarly merit and present an original contribution to the knowledge in the field. Articles presenting the results of research from primary sources will be given preference. All articles will be reviewed by two or more members of the Editorial Board. The journal is scheduled to appear each Spring and Fall.
Manuscripts should be in English and of acceptable style and organization for clarity of presentation Submit three copies double spaced on 8% x 11 inch paper. The manuscript should not exceed 5,000 to 7,000 words. The title page should contain name of author, affiliation and address for further correspondence. The title should reappear on the first page of the manuscript but the author should not be identified.
Tables and figures should be numbered, titled and presented in reproducable form Limited use of original documents etc can be accommodated in the Journal at modest additional cost to the author by submitting camera-ready copy. Impor¬tant textual materials may be presented in both the original language together with the English translation.
Footnote numbers must be referenced within the article in sequence. The bibliography should contain full reference to sources arranged in alphabetical order by author Informational footnotes are to be presented at the bottom of the page referenced by letters and should be limited in size and number. Consult a previous number of the Journal for examples.
Proofs. Galley proofs will be sent to the author as permitted by scheduling but additions of new material must be strictly limited and excessive alterations will be charged to the author. Ten copies of the Journal on publication will be provided to the author.
Abstract. An abstract of the article will precede the printed article, and should be submitted with all manuscripts. Abstract should not exceed 100 words.
Reprints. Authors may order reprints with covers of their articles from the printer. Costs of these are billed directly to the author by the printer. Minimum order 100, prices to be established by printer.
SUBMIT MANUSCRIPTS TO:
Professor Edward N. Coffman, Co-Editor School of Business Virginia Commonwealth University Richmond, Virginia 23284
