The Accounting Historians Journal
December 1991
Volume 18, Number 2
The Birmingham Publishing Company
130 South 19th Street
Birmingham Alabama 35233.
THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 18, Number 2 December 1991
CONTENTS
Main Articles
1991 Vangermeersch Manuscript Award Winner: The 1947 French Accounting Plan: Origins and Influence on Subsequent Practice — Anne Fortin
Tracing the Evolution of Research in The Accounting Review Through Its Leading Authors: The 1946-1965 Period — Robert J. Fleming, Samuel P. Graci, and Joel E. Thompson
An Exploratory Study of Early Empiricism in U.S. Accounting Literature — Dale Buckmaster and Kok-Foo Theang
Substance and Semantics in the Auditor’s Standard Report — Stevan K. Olson and Charles W. Wootton
The Process of Accounting Innovation: The Publication of Consolidated Accounts in Britain in 1910 — John Richard Edwards
Accounting Records of Quakers of West Falmouth, Massachusetts (1796-1860): An Analysis — Jayne Fuglister and Robert Bloom
A History of Pooling of Interests Accounting for Business Combinations in the United States — Frank Rayburn and Ollie Powers
Review of Books and Other Publications
Professional Foundations and Theories of Professional Behavior — Tom Lee
Accounting For Life — Thomas J. Burns
Fiscal Accounts of Catalonia Under the Early Count-Kings (1151-1213) —Patti A. Mills
Coming Into the Light (A Study of the Development of a Professional Association for Cost Accountants in Britain in the Wake of the First World War) — Moyra J. M. Kedslie
Announcement
Contents of Research Journals
