The Accounting Historians Journal
Winter – Fall 1976
Volume 3, Numbers 1-4
THE ACCOUNTING HISTORIANS JOURNAL
Originally Published Quarterly as The Accounting Historian by The Academy of Accounting Historians
Editor, Gary J. Previts The University of Alabama
Volume 3, Numbers 1-4 1976
CONTENTS
Articles
Direct Costing vs. Absorption Costing: A Historical Review — GYAN CHANDRA AND JACOB B. PAPERMAN
In All My Years — Classification of Accounting Services — RALPH S. JOHNS
A Tribute to Federigo Melis Part I — The Melis Testimonial — S. PAUL GARNER
Part II — A Profile of Melis — GIOVANNI PADRONI
Part III — A Bibliography of Melis’ Works — GIOVANNI PADRONI, as translated by ALVARO MARTINELLI
How Wrong Was Sombart? — KENNETH S. MOST
In All My Years — Notes on Handicapping — W. A. PATON
Digging in Boston’s Accounting Dumps — WILLIAM HOLMES
A Perspective on the Measurement of Earnings and FASB Policymaking — WILLIAM G. SHENKIR
Human Resource Accounting: An Historical Perspective — J. DAVID SPICELAND AND HILARY C. ZAUNBRECHER
Summary Report of the Committee on Goals and Objectives — S. PAUL GARNER
A Short History of the Economic Development and Accounting Treatment of Pension Plans — LARRY KREISER
Profiles
Edward P. Moxey, Jr. — ADOLPH MATZ
John McDonald — HARVEY MANN
George Soule — VAHE BALADOUNI
Willard J. Graham — R. E. ZIEGLER
Book Reviews
Hans Johnson, Editor Dickinson, Accounting Practice and Procedure
Institute of Chartered Accountants in England, Historical Accounting Literature
Woolf, A Short History of Accountants and Accountancy
Kojima, Historical Studies of Double Entry Bookkeeping (Bokishi Kenkyu)
Green, History and Survey of Accountancy Moore, Lord Byron Accounts Rendered
Arthur Andersen & Co., The First Sixty Years, 1913-1973
Haskins & Sells: Our First Seventy – Five Years
Pixley, Auditors: Their Duties and Responsibilities
Doctoral Research
Hans Johnson, Editor
Doctoral Dissertation Abstracts—Epstein, Martinelli, Bagnall,
Fox, Skaggs, Renner, Krebs, Zeisel, Merino, Freedman,
Labahn, Lovdal, Hooper, Clark, Meeks
Other Features
Contact Notes
Historical Antecedents
Historical Potpourri
History in Print
Letters
Out of the Past
Research Resources
Through the Ages
Announcements
