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Volume 26, Number 1

The Accounting Historians Journal
June 1999
Volume 26, Number 1

The Birmingham Publishing Company
130 South 19th Street
Birmingham Alabama 35233.

ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 26, Number 1 June 1999

CONTENTS

Main Articles

The Telling Power of CCA – A New Zealand Oral History — Rachel F. Baskerville
The Development of American Ship-Accounting Practices to 1900: A Comparative Study of Three Vessels — Jan Richard Heier
“Discovering” Indigenous Peoples: Accounting and the Machinery of Empire — Dean Neu
Historiography, Causality, and Positioning: An Unsystematic View of Accounting History — David Oldroyd
Lessons for Policy Makers from the History of Consumption Taxes — Steve C. Wells and Tonya K. Flesher
Using Distribution Costs in Decision Making at the Dennison Manufacturing Company, 1909 to 1949 — Gloria Vollmers

1998 Accounting Hall of Fame Induction

Arthur Ramer Wyatt

Reviews of Books

A History of Accountancy at the University of Illinois at Urbana-Champaign — Kevin F. Brown
A History of Accountancy in theUnited States: The Cultural Significance of Accounting — Richard G. Vangermeersch
Accounting for Steam and Cotton: Two Eighteenth Century Case Studies — Joann Noe Cross
Accounting Evolution in China, 1949 to 1994 (Chugoku no kigyokaikeiseido) — Yang Yuqi, Hiroshi Kawakita, and Yoshiro Kimizuka