The Accounting Historians Journal
June 2005
Volume 32, Number 1
The Birmingham Printing and Publishing Company
3101 6th Avenue South
Birmingham, AL 35233
ACCOUNTING HISTORIANS JOURNAL
Volume 32, Number 1 June 2005
CONTENTS
Articles
The Effect of Regulation on Statement Disclosures in the 1915 Moody’s Manuals — Jeffrey J. Archambault and Marie Archambault
Legal Precedents for Managerial Autonomy in the United Kingdom — Dean Ardern and Maxwell Aiken
The Roaring Nineties: Accounting History Comes of Age — Richard K. Fleischman and Vaughan S. Radcliffe
Cost and Management Accounting in Pre-Industrial Revolution Spain — Fernando Gutiérrez, Carlos Larrinaga and Miriam Núñez
Control, Conflict and Concession: Corporate Governance, Accounting and Accountability at Birmingham Small Arms, 1906-1933 — Roger Lloyd-Jones, Myrddin J. Lewis, Mark D. Matthews and Josephine Maltby
Interfaces
Is Time Spent, Passed or Counted? The Missing Link Between Time and Accounting History — Paolo Quattrone
