The Accounting Historians Journal
December 1997
Volume 24, 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 24, Number 2 December 1997

CONTENTS

Main Articles

The Use of Historical Data in Accounting Research: The Case of the American Sugar Refining Company – Robert Bricker and Kevin Brown
Defining Auditors’ Responsibilities – Joni J. Young
A Reexamination of the Development of the Accounting Profession: Critical Events from 1912-1940 – Ram S. Sriram and Gloria Vollmers
Archival Researchers: An Endangered Species? – Richard K. Fleischman and Thomas N. Tyson
Informing Historical Research in Accounting and Management – Lee D. Parker
In MEMORIAM: Mary Ellen DeCoste
S. Paul Garner: Accountancy’s Ambassador to the World – Gary John Previts and William D. Samson

Reviews of Books and Other Publications

A History of Corporate Finance — Raj Aggarwal
Accounting History Newsletter, 1980-1989 and Accounting History 1989-1994 — Michael E. Scorgie
The Measure of Reality: Quantification in Western Europe, 1250-1600 — Richard K. Fleischman
Disorder and Harmony: 20th Century Perspectives on Accounting, History — Vaughan Radcliffe
Japanese Accounting: A Historical Approach — Robert Bloom
Studies in Accounting History: Tradition and Innovation doe the Twenty – First Century — Thomas N. Tyson

Announcement
Contents of Research Journals