The Accounting Historians Journal
Fall 1986
Volume 13, Number 2
THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 13, No. 2 Fall, 1986
CONTENTS
KENNETH S. MOST, Manuscripts Editor
Guide for Submitting Manuscripts
Reproduction Policy
Editorial
Feature Articles
The Many Faces of Luca Pacioli: Iconographic Research Over Thirty Years — ERNEST STEVELINCK
Shaker Accounting Records at Pleasant Hill: 1830-1850 — LARRY KREISER and PHILIP N. DARE
The Northern Steamship Company: The Depreciation Problem in the Nineteenth Century — J. B. TABB and C. B. FRANKHAM
The Inception and Evolution of Financial Reporting in the Protestant Episcopal Church in the United States — G. A. SWANSON and JOHN C. GARDNER
Financial Reporting and Stewardship Accounting in Sixteenth-Century Spain — PATTI A. MILLS
Accounting for Gold and Silver Mines: The Development of Cost Accounting — GLENN VENT
A Chronological Review of the Authoritative Literature on Interperiod Tax Allocation: 1940-1985 — FRANK R. RAYBURN
The Recent History of Corporate Audit Committees — BRENDA S. BIRKETT
Historical Nuggets
William O. Douglas on the Transfer of the Securities Exchange Commission’s Authority for the Development of Rules for Financial Reporting — ROBERT CHAKOV
The Monetary System, Taxation, and Publicans in the Time of Christ — ALAN D. CAMPBELL
Where’s the “r” in Debit? — W. RICHARD SHERMAN
An Accountant in the Bolivian Jungle — JOHN FREEAN
Accounting Measurement and Capacity Limits — HARRY ZVI DAVIS