The Accounting Historians Journal
Fall 1984
Volume 11, Number 2

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 11, Number 2 Fall, 1984

CONTENTS

Guide for Submitting Manuscripts
Reproduction Policy
Editorial

Feature Articles

Frameworks of American Financial Accounting Thought: An Historical Perspective to 1973 — GARY J. PREVITS
The Pension Accounting Myth — MARY S. STONE
Early Canadian Financial Statement Disclosure Legislation — GEORGE J. MURPHY
Cyclical Aspects of Twentieth Century American Accounting — MICHAEL JAMES DAILEY
Episodes in the Australian Tax Accounting Saga — ROBERT W. GIBSON

Historical Nuggets

Etymological Observations on Some Accounting Terms — VAHE BALADOUNI
The Roots of Accounting — G. A. SWANSON
An Early Commissioner of the SEC — WILLIAM D. COOPER
Tithing and Income Measurement — J. EDWARD KETZ
The Ideas of Stuart Chase on Waste and Inefficiency — ROBERT BLOOM and HANS HEYMANN

Book Reviews

Selections From Encyclopaedia of Accounting 1903 – COFFMAN
The Tangled Web of Price Variation Accounting – BLOOM
Frank Sewell Bray – WALDRON
The Florescent Decade: Accounting Education in Australia – O’KEEFFE
Accountancy and the British Economy: The Evolution of Ernst & Whinney 1840-1980 – MEPHAM
Most, Accounting Theory – FLESHER
Accounting Theory – MISTER
James M. Landis: Dean of the Regulators – LOEB
Cost Accounting and Burden Application – STEEDLE
A History of Profit and Loss Accounting – KIMIZUKA
Wise, Peat, Marwick, Mitchell & Co. 85 Years – PREVITS

Doctoral Research

Doctoral Dissertation Abstracts — Lister, Ababio-Appah,
Agbonyitor, Shelley, Elkharouf, Fesmire, Jaglinska-
Bieniek, Bernstein, Fiereder
Announcements