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Volume 19, Number 2

The Accounting Historians Journal
December 1992
Volume 19, 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 19, Number 2 December 1992

CONTENTS

Main Articles

The Nature and Environment of Cost Management Among Early Nineteenth Century U.S. Textile Manufacturers — Thomas Tyson
The Introduction of “Arabic” Numerals in European Accounting — John W. Durham
The Earliest American Treatise on Municipal Accounting — Loren W. Wenzel, Stanley D. Tonge, and Peter L. McMickle
An Australian Attempt to Internationalize Accounting Professional Organizations — John J. Gavens and Robert W. Gibson
Chinese Double Entry Bookkeeping Before the Nineteenth Century — Z. Jun Lin
Government/Business Synergy: Early American Innovations in Budgeting and Cost Accounting — R. Penny Marquette and Richard K. Fleischman
Income Smoothing in Accounting and Business Literature Prior to 1954 — Dale Buckmaster

Review of Books and Other Publications

Continuing Research on the Savings and Loan Crisis: A Review Essay — James Schaefer
The Overseas Trade of London Exchequer Customs Accounts 1480-1 — Hans J. Dykxhoorn
Accounting Methodology and the Work of R. J. Chambers — Chris Poullaos
Accounting Research in the 1980s and its Future Relevance — Anne Fortin
Selected Writings — Michael Chatfield
Relevance Rediscovered, Volume II — Lamont F. Steedle

Ad Hoc Reviewers In Recent Months

1992 Hourglass Award

Announcement
Contents of Research Journals
Call for Paper