The Accounting Historians Journal
Fall 1983
Volume 10, Number 2
THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 10, Number 2 Fall, 1983
CONTENTS
Guide for Submitting Manuscripts
Reproduction Policy
Editorial
Feature Articles
Business Goodwill: Conceptual Clarification Via Accounting, Legal and Etymological Perspectives — JOHN K. COURTIS
The Accountant – Historians of the Incas — JOHN A. YEAKEL
Use of Knotted String Accounting Records in Old Hawaii and Ancient China — LYLE E. JACOBSEN
Accounting in the Early Years of the East India Company — VAHE BALADOUNI
Professional Ethics of CPAs in Tax Practice: An Historical Perspective — BARRY C. BRODEN AND STEPHEN E. LOEB
Antecedents of the Income Tax in Colonial America — ROBERT M. KOZUB
Historical Nuggets
The Bureau for Placements — ELLIOTT L. SLOCUM AND ALFRED R. ROBERTS
Vedic Partnership Rules — N. CHOUDHURY
Book Reviews
Auditing Looks Ahead – Proceedings of the 1972 Touche Ross/ University of Kansas Symposium on Auditing Problems – BLUM
The Securities and Exchange Commission: A Case Study in the Use of Accounting as an Instrument of Public Policy – FARMER
Issues in Accountability No. 4: Legislation in Process. The Belgian Accounting Revolution and its Preparation – LEFEBVRE
Fool’s Profits – BUCKMASTER
Doctoral Research
Doctoral Dissertation Abstracts — Chow, Johnson, Lett,
Aharoni, Beirne, Haselkorn, Gean, Barber, Clark
Announcements