The Accounting Historians Journal
Spring 1985
Volume 12, Number 1

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 12, No. 1 Spring, 1985

CONTENTS

Guide for Submitting Manuscripts
Reproduction Policy

Feature Articles

Accounting in Ancient Times — ERNEST STEVELINCK
Accounting on the Old Plantation: A Study of the Financial Records of an Ante-bellum Louisiana Sugar Planter – JOSEPH R. RAZEK
The Nineteenth Century Income Tax in the South — WILLIAM D. SAMSON
Spiraling Upward: Auditing Methods As Described By Montgomery And His Successors — JOHN H. MYERS
The Evolution and Current State of Financial Accounting Concepts and Standards in the Nonbusiness Sector — RAYMOND E. FIGLEWICZ, DONALD T. ANDERSON AND C. DAVID STRUPECK

Historical Nuggets

The 1904 Congress of Accountants: National or International? — J. M. SAMUELS
The Story of the Sixth Rule — BENNY R. COPELAND
A Total Information System for Physicians: c.1897 — HORACE R. GIVENS
John Caldwell Colt: A Notorious Accountant — LOUIS GOLDBERG AND WILLIARD E. STONE

Book Reviews

The Accounting Hall of Fame: Profiles of Forty-one Members – VERREAULT
Price Waterhouse & Co. in America – JENNINGS
Contribucion al Estudio de la Historiografia Contable en Espana – ROBERTS
The British Companies Acts and the Practice of Accountancy 1844-1962 – NOKE
The Commercial Organisation of Factories – FESMIRE
Fifty Years of Accountancy – MILLS
British Accountants – PARKER
A Critical Evaluation of Comparative Financial Thought in America 1900 to 1920 – KOZUB
Principles of Depreciation – WREGE
The Hayden Stone Accounting Forums 1962-1967 – TUCKER

Doctoral Research

Doctoral Dissertation Abstracts — Scardellato, Munktell,
Owen, Pieters, Korhonen, Rees, Ormsby, Ferioli
Announcements