The Accounting Historians Journal
Spring 1983
Volume 10, Number 1

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 10, Number 1 Spring, 1983

CONTENTS

Guide for Submitting Manuscripts
Reproduction Policy

Feature Articles

Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives – JOHN K. COURTIS
The Early Debate on Financial and Physical Capital — T. A. LEE
Searching for Accounting Paradigms — MICHEL W. E. GLAUTIER
A Historical Perspective on the Auditor’s Role: The Early Experience of the American Railroads — JAMES L. BOOCKHOLDT
The Development of the Concept of Corporation from Earliest Roman Times to A.D. 476 — JEFFREY L. PATTERSON

Historical Nuggets

A Description of a Baltimore Merchant’s Journal — JAMES W. JONES
The Economic Activity of a Grain Mill Located in Bald Eagle Valley, Pennsylvania 1868 to 1872 — JAMES J. TUCKER, III

Book Reviews

One Hundred Years of Modern Accounting – ARAI
Developments in Accounting – SPERRY
Company Legislation and Changing Patterns of Disclosure in British Company Accounts 1900-1940 – MEPHAM
Spanish Accounting — Past and Present – PREVITS
Goodwill in Accounting: A History of the Issues and Problems – CHANDRA
The Federal Income Tax 1861-1872 – REEDER
Auditing Symposium IV: Proceedings of the 1978 Touche Ross/University of Kansas Symposium on Auditing Problems – LAMBERT
Selected Dickinson Lectures in Accounting: 1936-1952 – FLAMHOLTZ

Doctoral Research

Doctoral Dissertation Abstracts — Marple, Fleckles, Jumpasut,
Meenaphant, Shin, Yoo, Rodriguez, Bawuah, Vakilifard
Announcements