The Accounting Historians Journal
Fall 1987
Volume 14, Number 2
The Birmingham Publishing Company
130 South 19th Street
Birmingham Alabama 35233
THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publications of The Academy of Accounting Historians
Volume 14, Number 2 Fall 1987
CONTENTS
The Dark Ages of Cost Accounting: The Role of Miscues in the Literature — George J. Staubus
Ante-Bellum Bank Accounting — A Case Study: The New Orleans Savings Bank in the 1830s — Joseph R. Razek
The Influence of Tax Legislation on Financial Accounting: A Study of the Timber Industry, 1905-1925 — Robert C. Elmore
Capital Maintenance: A Neglected Notion — Oscar S. Gellein
Prehistoric Accounting and the Problem of Representation: On Recent Archaeological Evidence of the Middle-East from 8000 B.C. to 3000 B.C. — Richard Mattessich
Features
Hall of Fame Induction 1987 — Philip Defliese
The American Association of Public Accountants (1908) – Thomas C. Roberts
A Commentary on CPAs 1908 and Today — Harry T. Magill
Reviews
A Treatise of Bookkeeping or Merchant Accounts in the Italian Method of Debtor and Creditor – George J. Murphy
Origins of Enterprise: Business Leadership in the Industrial Revolution — G. Mills
A Manuscript of China’s History of Accounting — L. Lee
Charles Ezra Sprague — A. Debessay
The Historical Development and Operational Form of Corporate Reporting Regulation in Japan — L. Hudack
Letter to the Editor — A. Matz
Announcement
1987 Hourglass Award
Contents of Research Journals
Announcement of Manuscript Award Competition
List of Consulting Referees
