The Accounting Historians Journal
December 2004
Volume 31, Number 2
The Birmingham Printing and Publishing Company
3101 6th Avenue South
Birmingham, AL 35233
ACCOUNTING HISTORIANS JOURNAL
Volume 31, Number 2 December 2004
CONTENTS
Articles
Financial Crises and the Publication of the Financial Statements of Banks in Spain, 1844-1868 — Mercedes Bernal Lloréns
Economic Class, Social Status, and Early Scottish Chartered Accountants — Tom Lee
Corporatism and Unavoidable Imperatives: Recommendations on Accounting Principles and the ICAEW Memorandum to the Cohen Committee — Masayoshi Noguchi and John Richard Edwards
Ancient Accounting
Ancient Mesopotamian Accounting and Human Cognitive Evolution — Tom Mouck
Kautilya on the Scope and Methodology of Accounting, Organizational Design and the Role of Ethics in Ancient India — Balbir S. Sihag
Accounting Systems and Recording Procedures in the Early Islamic State — Omar Abdullah Zaid
Interfaces
Writing Accounting and Management History. Insights from Unorthodox Music Historiography — Luca Zan
