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Volume 23, Number 1

The Accounting Historians Journal
June 1996
Volume 23, Number 1

The Birmingham Publishing Company
130 South 19th Street
Birmingham Alabama 35233.

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 23, Number 1 June 1996

CONTENTS

Main Articles

Verification Procedures Used in Two Inventory Counts in New Spain, 1596-1597 — David Baron
Accounting for Idle Capacity: Its Place in the Historical Cost Literature and Conjecture About Its Disappearance — Gloria Vollmers
Patterns of Research Productivity and Knowledge Creation at The Accounting Review: 1967-1993 — Joanne Rodgers, Paul Williams
Warren W. Nissley: A Crusader for Collegiate Education — Elliott Slocum, Al Roberts

Retrospective

A Tribute to Andy Barr — Gary Previts, Dale Flesher

Hall of Fame

Citation for William W. Cooper — Thomas J. Burns
Research and Practice in Contemporary Accounting — W. W. Cooper

Review of Books and Other Publications

Biblioteca Storica di Ragioneriaed Economia Aziendale — Prof. A. Amaduzzi and Prof. G. Cavazzoni
Accounting Innovation: Municipal Corporations 1835-1935 — Jean E. Harris
Twentieth-Century Accounting Thinkers — Maureen Berry
Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline — Thomas N. Tyson
The Struggle for Status: A History of Accounting Education — Harold Q. Langenderfer

Announcement
Contents of Research Journals