Announcement
WORKING PAPER SERIES
For information on the Working Paper Series, including ordering and submitting items, see Announcement on next page.
1. “The CPA’s Professional Heritage, Part I,” by John L. Carey.
2. “The Audit of Historical Records as a Learning Device in Studying the Environment and Socio-Economic Influences on Accounting,” by Richard H. Homburger.
3. “The Accounts of Ancient Rome,” by Kenneth S. Most.
4. “Survey of the Development of Auditing in Germany,” by Rosa-Elizabeth Gassmann.
5. “The CPA’s Professional Heritage, Part II,” by John L. Carey.
6. “A Chronological Index for John L. Carey’s The Rise of the Accounting Profession, Vol. I, 1896-1936,” by Gary John Previts.
7. “The State of Bookkeeping in Upper Germany at the time of the Fuggers and Welsers,” by Hermann Kellenbenz.
8. “A Chronological Index for John L. Carey’s The Rise of the Accounting Profession, Vol. II, 1937-1970,” by Gary John Previts.
9. “A Bibliography on the Relationship between Scientific Management and Standard Costing,” by Marc J. Epstein.
10. “A Significant Year (1893) in the History of Bookkeeping in Japan,” by Kojiro Nishikawa.
11. “Historical Development of Early Accounting Concepts and Their Relation to Certain Economic Concepts,” by Maurice S. Newman.
12. “Thirty-six Classic Articles from the 1905-1930 Issues of the Journal of Accountancy,” Richard Vanger-meersch.
13. “The Development of the Theory of Continuously Contemporary Accounting,” by R. J. Chambers.
14. “The CPA’s Professional Heritage Part III, (Accounting Education),” by John L. Carey.
15. “Two Papers on the History of Valuation Theory (I. Management Behavior on Original Valuation of Tangible and Intangible Fixed Assets, and II. The Significance of Write-Ups of Tangible Fixed Assets in the 1920’s),” by Richard Vanger-meersch.
16. “The Golden Anniversary of One of Accounting History’s Mysterious Contributors: Albert DuPont,” by Gary John Previts and S. Paul Garner.
17. “Evidential Matter Pertaining to the Historical Development of the Concept of Disclosure and its Uses as a Teaching Aid,” by Hans V. Johnson.
18. “The Study of Accounting History,”Vahé Baladouni.
19. “The Evolution of Pooling of Interests Accounting: 1945-1970,” Frank R. Rayburn.
20. “The Evolution of Corporate Reporting Practices in Canada,” by George J. Murphy.
21. “Early Greek Accounting on Estates (Fourth Century B.C.),” by George J. Costouros.
22. “The Traditional Accounting Systems in the Oriental Countries— Korea, China, Japan,” by Jong Hyeon Huh.
23. “The Evolution of Ethical Codes in Accounting,” by J. C. Lambert and S. J. Lambert.
24. “The Oldest Book on Double Entry Bookkeeping in Germany,” by Kiyo-shi Inoue.
25. “An Annotated Bibliography for Historical Research in Cost Accounting,” by Edwin Bartenstein.
26. “The Role of Academic Accounting Research: An Historical Perspective,” by Eric Flamholtz.
27. “The Structure of Scientific Revolutions and its Implications for the Development of Accounting Policy,” by Diana Flamholtz.
28. “Development of Accounting in Hungary from 1945,” by R. L. Scholez.
(Vol. 3, No. 2, p. 2, 1976) (Vol. 3, No. 4, p. 6, 1976)
Announcement
COFFMAN EDITS SERIES
Professor Ed Coffman, of Virginia Commonwealth University, Richmond, has been named Editor of The Academy’s working paper series, effective December 1, 1976.
The series currently includes 28 titles and represents an effective means of circulating preliminary research or topics for critique by others qualified and interested in doing so. Manuscripts for the series, and questions relating to format should be submitted to Pro-fessor Coffman. His address is: School of Business, Virginia Com-monwealth University, Richmond, VA 23284.
The manuscript submitted should be in conformity with the format rules described in the April, 1973 Accounting Review, with all footnotes at the end in a listing. Material should be submitted in a final form suitable for clean reproduction. Manuscripts from eight to thirty pages in length are deemed most appropriate for this series. Copies of the working papers are provided free upon request to members; note the service cost price of $1.00 per copy to non-members.
(Vol. 3, No. 4, p. 4, 1976)
Announcement
JUST PUBLISHED
THE HISTORY OF ACCOUNTANCY
Dr. 0. ten Have
Translated by A. van Seventer San Francisco State University
A COMPREHENSIVE TREATMENT OF THE
GENERAL HISTORY OF BOOKKEEPING
AND ACCOUNTING
Contents: Foreword by Basil S. Yamey (London School of Eco-nomics and Political Science)
Preface by O. ten Have.
Introduction, The Ancient World, the Development of Accountancy in Italy to 1500. The Development of Accountancy Outside Italy to 1500. The Transition from the European Trade to World Commerce, The Authors on Accountancy from the 16th to the 19th Century, The Development of Accountancy in the 19th and in the First Half of the 20th Century, From Bookkeeping to Business Administration, Conclusion.
BAY BOOKS—2335 Waverley Street, Palo Alto, CA 94301
113 pp., hardbound. $12.75
(Vol. 3, No. 2, p. 3, 1976)
Announcement
Now Available
The History of Accounting
A Reprint Collection
Advisory Editor:
Richard P. Brief, Professor of Business Statistics and “Your reprint series on the historical development
Accounting, New York University of accounting looks interesting indeed. I wish you all
Editorial Board: success with it and congratulate you, Professor Brief
University be published.”
29 Books $548 B.S. Yamey, Professor of Economics
All books in this collection may be purchased individually The London School of Economics and Political Science
and include Cataloging in Publication (CIP) data as provided by the Library of Congress.
A fully annotated brochure on THE HISTORY OF ACCOUNTING is available upon request.
Bennet[t], James [Arlington] THE AMERICAN SYSTEM OF PRACTICAL BOOKKEEPING, ADAPTED TO THE COMMERCE OF THE UNITED STATES, IN ITS DOMESTIC AND FOREIGN RELATIONS and
Foster, B[enjamin] F[oster] THE ORIGIN AND PROGRESS OF BOOKKEEPING LC 75-18457 New York, 1842/London, 1852
tables ISBN 0-405-07541-3 Two vols. in one $15.00
An Original Arno Press Anthology
Brief, Richard P., editor
THE LATE NINETEENTH CENTURY
DEBATE OVER DEPRECIATION, CAPITAL
AND INCOME
LC 75-18458 New York, 1975
ISBN 0-405-07542-1 tables and charts $15. 00
Brief, Richard P.
NINETEENTH CENTURY CAPITAL
ACCOUNTING AND BUSINESS
INVESTMENT
LC 75-18459 New York, 1975
ISBN 0-405-07543-X $13 00
Bruchey, StuartW[eems] ROBERT OLIVER AND MERCANTILE BOOKKEEPING IN THE EARLY NINETEENTH CENTURY
LC 75-18460 New York, 1975
ISBN 0-405-07544-8 $10 00
Church, A[lexander] Hamilton PRODUCTION FACTORS IN COST ACCOUNTING AND WORKS MANAGEMENT
LC 75-18461 New York, 1910
ISBN 0-405-07545-6 tables and charts $12.00
Cole, William Morse
ACCOUNTS: THEIR CONSTRUCTION AND
INTERPRETATION
LC 75-18462 Boston and New York, 1908
ISBN 0-405-07546-4 tables $21 00
Dicksee, Lawrence R[obert] ADVANCED ACCOUNTING
LC 75-18464 London, 1903
ISBN 0-405-07547-2 tables and charts $24 00
Dicksee, LawrenceR[obert] AUDITING
LC 75-18465 London, 1892
ISBN 0-405-07548-0 tables and charts $19.00
Dicksee, Lawrence R[obert] DEPRECIATION, RESERVES, AND RESERVE FUNDS
LC 75-18467 London, 1903
ISBN 0-405-07550-2 tables $10 00
Dicksee, Lawrence R[obert] GOODWILL AND ITS TREATMENT IN ACCOUNTS
LC 75-18468 London,1906
ISBN 0-405-07551-0 tables $10 00
Folsom, El[zekiel] G[ilman]
FOLSOM’S LOGICAL BOOKKEEPING:
THE LOGIC OF ACCOUNTS
LC 75-18469 New York and Chicago, 1873 ISBN 0-405-07552-9 tables and charts $27 00
Garcke, Emile and J[ohn] M[anger] Fells FACTORY ACCOUNTS, THEIR PRINCIPLES AND PRACTICE
LC 75-18470 London, 1893
ISBN 0-405-07553 7 tables and charts $17 00
Kehl, Donald CORPORATE DIVIDENDS
LC 75-18473 New York, 1941
ISBN 0-405-07555-3 tables and charts $22 00
Leake, P[ercy] D[ewe]
DEPRECIATION AND WASTING ASSETS AND THEIR TREATMENT IN ASSESSING ANNUAL PROFIT AND LOSS
LC 75-18474 London,1912
ISBN 0-405-07556-1 tables and charts $14 00
Lisle, George
ACCOUNTING IN THEORY AND
PRACTICE
LC 75-18475 Edinburgh and London, 1900 ISBN 0-405-07557-X tables and charts $25 00
Matheson, Ewing
THE DEPRECIATION OF FACTORIES,
MINES AND INDUSTRIAL
UNDERTAKINGS AND THEIR
VALUATION
LC 75-18476 London and New York, 1893
ISBN 0-405-07558-8 tables and graphs $12. 00
Montgomer,. RobertH
AUDITING THEORY AND PRACTICE
LC 75-18477 New York, 1912
ISBN 0-405-07559- 6 tables and charts $40 00
Norton, George Pepler TEXTILE MANUFACTURERS’ BOOKKEEPING FOR THE COUNTING HOUSE, MILL AND WAREHOUSE
LC 75-18478 London and Edinburgh, 1894 ISBN 0-405- 07560-X tables and charts $18 00
Paton, William A[ndrew] and Russell A[lger]
Stevenson
PRINCIPLES OF ACCOUNTING
LC 75-18479 Ann Arbor, Michigan , 1916
ISBN0-405-07561-8 tables and charts $13 00
Pixley Francis W[illiam] AUDITORS
LC 75-18480 London,1881
ISBN 0-405-0756-6 tables and charts $14 00
Reiter, Prosper, Jr.
PROFITS. DIVIDENDS AND THE LAW
LC 75-18481 New York, 1926
ISBN 0-405-07563-4 tables and charts $16 00
Scott, DR
THEORY OF ACCOUNTS
LC 75-18482 New York, 1925
ISBN 0-405- 07564- 2 tables $18 00
Scovell, Clinton H. INTEREST AS A COST
LC 75-18483 New York, 1924
ISBN 0-405-07565-0 tables and charts $16 00
Sells, Elijah Watt
THE NATURAL BUSINESS YEAR AND
THIRTEEN OTHER THEMES
LC 75-18484 Chicago and New York, 1924 ISBN 0-405-07566- 9 tables and charts $18 00
Soulé, Geo[rge]
SOULÉ ‘S NEW SCIENCE AND PRACTICE
OF ACCOUNTS
LC 75-18485 New Orleans, 1903
ISBN 0-405-07567-7 tables and charts $43 00
Sprouse, Robert T[homas]
THE EFFECT OF THE CONCEPT OF THE
CORPORATION ON ACCOUNTING
LC 75-18486 New York, 1975
ISBN 0-405-07568-5 tables $14 00
An Original Arno Press Anthology
Zeff, Stephen A., editor
ASSET APPRECIATION, BUSINESS
INCOME AND PRICE-LEVEL
ACCOUNTING, 1918-1935
LC 75-18487 New York, 1975
ISBN 0-405-07569-3 tables and charts $28 00
ARNO PRESS/A New York Times Company • 3 Park Avenue • New York, N.Y., 10016
Announcement
Now Available for Immediate Delivery
Series I: Available—Previously An
Series I: 12 Vols. $222.00 Series II: 7 Vols. $130.00
1. Anyon, James T.
Recollections of The Early Days of American
Accountancy 1883-1893. New York 1925.
Reprinted 1974. 68p. Cloth $12.50
2. Crivelli, Pietro.
An Original Translation of the Treatise on
Double-Entry Book-Keeping by Frater Lucas
Pacioli. London 1924.
Reprinted 1974. XVIII, 125p. Cloth $21.50
3. Green, Wilmer L.
History and Survey of Accountancy. Brook
lyn 1930.
Reprinted 1974. 288p. Cloth $25.00
4. Jäger, Ernst Ludwig.
Die altesten Banken und der Ursprung des
Wechsels: Supplement. Stuttgart 1881.
Neudruck 1974. VIII, 91 S. Ln. $12.50
5. Jäger, Ernst Ludwig.
Die Berechtigung der einfachen Buchhaltung
gegenüber der italienischen. Dritte, durch die
Geschichte der Buchhaltung und deren
Unterwendung auf die Landwirtschaft, sowie
bezüglich des kaufmännischen Theils verm-
ehrte Aufl. Stuttgart 1868.
Neudruck 1974. IV, 147 S. Ln. $21.50
6. Jäger, Ernst Ludwig.
Der Traktat des Lucas Paccioli von 1494
über den Wechsel: Vortrag gehalten am 22.
März 1878 vor dem kaufmännischen Vereine
von Stuttgart. Stuttgart 1878.
Neudruck 1974. 40S. Ln. $12.50
7. Jäger, Ernst Ludwig.
Der Wechsel am Ende des 15. Jahrhunderts:
Ein Beitrag zum Paccioli-Jubiläum 1494-
1894. Stuttgart 1895.
Neudruck 1974. 29 S. + 1. Ln. $12.50
8. Kheil, Carl Peter.
Benedetto Cotrugli Raugeo: Ein Beitrag zur
Geschichte der Buchhaltung. Wien 1906.
Neudruck 1974. 36 S. Ln. $12.50
9. Peragallo, Edward.
Origin and Evolution of Double Entry Book
keeping: A Study of Italian Practice from the
Fourteenth Century. New York 1938.
Reprinted 1974. 156p. Cloth $32.50
10. Sieveking, Heinrich.
Aus Genueser Rechnungs- und Steuer-
büchern: Ein Beitrag zur mittk loiter lic hen
Handels und Vermögensstatistik. Wien 1909.
Neudruck 1974. 110S. Ln. $13.00
11. Sieveking, Heinrich.
Genueser Finanzwesen vom 12. bis 14.
Jahrhundert. Leipzig/Tübingen 1898.
Neudruck 1974. XV, 219 S. Ln. $24.50
12. Woolf, Arthur H.
A Short History of Accountants and Ac
countancy. London 1912.
Reprinted 1974. XXXI, 254p. Cloth $21.50
Series II: l975— Not Previously Announced
1. De Waal, P.G.A.
Van Paciolo tot Stevin: Een Bijdrage tot de
Leer van het Boekhouden in de Nederlanden.
Roermond 1927.
Reprinted 1975 IX, 3I8p. Cloth $28.50
2. Eldridge, H.J.
The Evolution of the Science of Book
keeping. Second Edition by Leonard
Frankland. London 1954.
Reprinted 1975. 70p. Cloth $12.50
3. Geijsbeek, John B.
Ancient Double-Entry Bookkeeping: Lucas
Pacioli’s Treatise (A. D. 1494 – The Earliest
Known Writer on Bookkeeping) Reproduced
and Translated with Reproductions, Notes
and Abstracts from Manzoni, Pietra. Ympyn,
Stevin and Dafforne. Denver, 1914.
Reprinted 1975. IV, 182p. Folio. Cloth $38.50
4. Gomberg, Léon.
Histoire critique de la Théorie des Comptes.
Genève 1929.
Reprinted 1975. 88p. Cloth $12.50
5. Leyerer, C.
Theorie und Geschichte der Buchhaltung:
Ein Leitfaden. Brünn 1919.
Neudruck 1975. 40S. Ln. $12.50
6. Sieveking, Heinrich.
Aus venetianische Handlungsbüchem: Ein
Beitrag zur Geschichte des Grosshandels im
15. Jahrhundert. [Jahrbuch fur Gesetz-
gebung, Verwaltung und Volkswirtschaft im
Deutschen Reich: Neue Folge. 25.-26. Jahrg.]
Leipzig, 1901/2.
Neudruck 1975. 72S. Ln. $12.50
7. Sykora, Gustav.
Systeme, Methoden und Formen der Buch
haltung: Von ihren Anfangen bis zur Gegen-
wart. Wien, 1952.
Neudruck 1975. 114 S. Ln. $13.00
Please send your orders to:
NIHON SHOSEKI, LTD.
Publishers & Booksellers Andojibashidori 3-15, Minami-ku,
OSAKA 542. JAPAN CABLES: BESTSELLERS OSAKA PHONES: (06) 251-9921
(Vol. 3, No. 1, p. 5, 1976) (Vol. 3, No. 3, p. 6, 1976)
Announcement
NOW AVAILABLE
Monograph #1
The Academy of Accounting
Historians
A Reference Chronology
of Events Significant to
the Development of Accountancy
in the United States
by
C. L. KNIGHT
G. J. PREVITS
T. A. RATCLIFFE
paperback, 102 pages
No Charge to Members
Non-Members $3.00
Box 6999 University, AL 35486
(Vol. 3, No. 3, p. 4, 1976) (Vol. 3, No. 4, p. 3, 1976)
Announcement
ANNOUNCING under the auspices of
The Academy of Accounting Historians
and The University of Alabama Press
Box 2877 University, AL 35486
EVOLUTION OF COST ACCOUNTING by S. Paul Garner
VOLUME 1, ACCOUNTING HISTORY CLASSICS SERIES Gary John Previts, Series Editor
This classic of accounting, in paperback for the first time, is the definitive work on the evolutionary aspects of cost accounting. It gives close attention to topics which historians of accounting have frequently neglected.
Dr. Garner shows that a primitive cost accounting was practiced in medieval times. The perplexing accounting problems brought by the Industrial Revolution, and the subsequent advances in cost accounting practice, are thoroughly dis-cussed. Nine cost accounting theories and techniques are then examined as to origin and development. The concluding chapter contains Dr. Garner’s observations and inductions based upon his comprehensive study.
The result is a work of tremendous value to all theorists, students, and practitioners.
Dr. Garner is Dean Emeritus of the College of Commerce and Business Administration of The University of Alabama. His work is the first to be reprinted in the Accounting History Classics Series sponsored by The Academy of Accounting Historians.
430 pp., Paperback Edition, November ISBN 0-8173-8900-8. Paper $6.50
(Vol. 3, No. 3, p. 7, 1976) (Vol. 3, No. 4, p. 7, 1976)
Announcement
NOTICES
—There will be a breakfast for members of The Academy during the Southeastern AAA meetings in Tampa during April. The breakfast will be “dutch” style and will be held at the Riverside Hilton, 7:30 a.m., Friday, April 23.
—The Second World Congress of Accounting Historians is scheduled for Atlanta on August 21-22, 1976. Contact Professor H. Hughes, Georgia State University, Atlanta, GA 30303 for cost information, reservations and details.
—Copies of the minutes of the 1975 annual meeting of The Academy and information on the financial condition can be obtained upon request from Professor Richard Metcalf, Academy treasurer.
—HELP!! If you have encountered an anecdote on American Ac-counting History and are willing to contribute it to a research project being conducted currently please contact the Editor of The Accounting Historian.
(Vol. 3, No. 1, p. 11, 1976)
HISTORY SESSIONS ATLANTA AAA MEETING
Members and guests are invited to attend the various sessions of The Academy of Accounting Historians on Monday, August 23, 1976. At 10:00 a.m. the annual business meeting will be held for the purpose of election of officers, and in the afternoon a session on American Accounting History will be held from 3:15-5:00 p.m., with the following speakers: Barbara Merino, New York University; Williard Stone, University of Florida; and Steve Landekich, National Association of Accountants.
Vol. 3, No. 2, p. 1, 1976)
Announcement
SCHOENFELD HONORED
Hanns-Martin W. Schoenfeld, currently Vice-President of The Academy, has been named the Weldon Powell Memorial Professor at the University of Illinois. An international accounting lecturer, Professor Schoenfeld is a well known author and popular teacher.
(Vol. 3, No. 2, p. 3, 1976)
SECOND WORLD CONGRESS OF ACCOUNTING HISTORIANS
Atlanta, Georgia
August 21-22, 1976
Hyatt Regency Atlanta Hotel
hosted by The Academy of Accounting Historians
For any further information inquiries may be directed to: Professor Hugh Hughes University Plaza Georgia State University Atlanta, GA 30303 U.S.A.
(Vol. 3, No. 2, p. 4, 1976)
HOURGLASS AWARD
The Fourth Award Ceremonies of the President’s Hourglass took place during the luncheon banquet at the Second World Congress of Accounting Historians in Atlanta, Georgia, August 22, 1976. Professor Basil S. Yamey and Professor Osamu Kojima, co-authors of the reproduction and analysis of the English version of Ympyn’s “A notable and very excellent woorke,” (1547) were selected as recipients of this year’s award. Professor Kojima was present to accept the award and Professor Geoffrey Lee accepted on behalf of Professor Yamey.
(Vol. 3, No. 3, p. 1, 1976)
Announcement
OFFICERS AND TRUSTEES
The following were elected at the annual business meeting of
The Academy, which was conducted in Atlanta on August 23, 1976.
President Alfred R. Roberts
Georgia State University
Vice-President Hanns-Martin Schoenfeld
The University of Illinois
Vice-President Charles Lamden
Peat, Marwick, Mitchell & Co.
Secretary-Treasurer Anthony Krzystofik
The University of Massachusetts
Trustees (Three Year Term)
Thomas Burns, The Ohio State University Murray Wells, The University of Sydney Vernon Zimmerman, The University of Illinois
(Vol. 3, No. 3, p. 1, 1976)
CALL FOR PAPERS
The first issue of Accounting History published by the Accounting History Society (U.K.), has attracted much interest, and several new members have been recruited to the Society as a direct result of its publication.
Contributions in the form of articles, requests for information, short notes and news items should be submitted by 18th October, 1976 for the second issue to be published in December 1976.
Contributions should normally be submitted on A4 paper and typewritten (double-spaced). The editors reserve the right to alter or amend contributions, but will consult contributors about any material changes.
Any comments on the first issue and/or suggestions for the future will be greatly appreciated.
John Freear
Rutherford College,
The University,
Canterbury
Kent, CT2 7NX United Kingdom
(Vol. 3, No. 3, p. 3, 1976)
Announcement
TRANSLATIONS COMMITTEE
Chairman:
Dr. Geoffrey A. Lee (University of Nottingham, England)
Members: Professor Dr. Hermann Kellenbenz (Friedrich-Alexander-Uni-
versitat, Numberg, Germany) Professor Kenneth S. Most (Florida International University,
U.S.A.)
Professor Robert H. Parker (University of Exeter, England) Professor Turgut Var (Simon Fraser University, British Columbia,
Canada) Professor Basil S. Yamey (London School of Economics, England)
Report to the Annual Business Meeting of The Academy of Accounting Historians
Since the last business meeting, the chairman has circulated among the members a Short List of Works to have Priority for Trans-lation, containing titles in Latin, Italian, French, German and Dutch, and ranging from the early Middle Ages to the 20th Century. Very helpful comments on the list have been received from members.
Professor B. S. Yamey has published in collaboration with Professor Osamu Kojima (Kwansie Gakuin University, Nishinomiya, Japan), a critical study and part-translation of Jan Ympyn Cristof-fells, Nieuwe Instrutie, etc. (Antwerp, 1543), and this has earned both authors the President’s Hourglass Award for 1976. Professor Yamey has also sent Dr. Lee the draft of a paper on Luca Pacioli, contributed to a symposium in memory of Federigo Melis (1914-73). Professor B. D. Kalinski (University of Maryland) is now seeking clearance from the estate of Joseph H. Vlaemminck for publication of his version of Historie et Doctrines de la Comptabilite (Brussels, 1956), Madame Vlaemminck having died before giving permission.
A complete English version of Capitalate de Villis (c. 800), a-scribed to Charlemagne, has appeared in H. R. Loyn and J. Percival, The Reign of Charlemagne (London, 1975).
In the summer of 1977 Dr. Lee intends to take study leave in Florence. He hopes to examine bookkeeping manuscripts of the 13th and 14th centuries and (if practicable) to transcribe these parts of the Renieri Fini ledger (1296-1305) not covered in A. Costellani, Nuovi Testi Fiorentini del Dugento (Florence, 1952).
Announcement
lt is recommended that the Translations Committee be continued for a further year.
Geoffrey A. Lee, Chairman (Vol. 3, No. 3, p. 4, 1976)
HALL OF FAME INDUCTION
The Ohio State University Accounting Hall of Fame inducted John William Queenan as its 36th member at ceremonies held at the annual breakfast during the annual meeting of the AAA in Atlanta. Mr. Queenan, a past president of the AICPA, is the only individual to have served on all three professional standard setting bodies which have existed in the United States: The Committee on Accounting Procedure, The Accounting Principles Board, and the Financial Accounting Standards Board. Born in 1906, he served as managing partner of Haskins & Sells, a firm with which he was associated since 1927. In addition to having received the AICPA gold medal, he has received many other awards, including the CPA exam gold medal in the State of Illinois for the highest marks on that examination in 1931.
(Vol. 3, No. 3, p. 4, 1976)
JOURNAL PLANS
Williard E. Stone, managing co-editor of The Accounting Historians Journal, met with members of the editorial board in Atlanta and reported to the membership at the annual business meeting as to the progress toward the first edition of the journal. Stone reported that plans are well under way, with board appointments, manuscripts in process and production and subscription arrangements being completed. The first volume, expected to be about 100 pages of con-tent, will appear in early 1977. The content of the journal will include full length research items, shorter length “historical nuggets,” and a book review section to be edited by Dr. Ken Elvik of Iowa State University. The news and feature items which are now in the quarterly news sheet will continue as an independent supplement to the journal at regular intervals.
Stone emphasized that early submission of manuscripts will increase the chances for prompt publication. While the board did not
Announcement
Announce a final policy, the editors of the publication emphasized their preference for English language manuscripts, while recognizing that many quality items not in English could be accommodated as time and resources permitted. The publication, however, will be in English, and translations of non-English manuscripts will require additional time and the cooperation and consent of authors. Stone also noted that perhaps two early issues of the publication would contain in large part papers from the Second World Congress. Authors interested in submitting materials for publication should write W. E. Stone, 202 Matherly Hall, Gainesville, FL 32611 or Historians Journal, Drawer HJ, University, AL 35486.
(Vol. 3, No. 3, p. 4, 1976)
WORLD CONGRESS
Over 100 historians registered and attended the sessions of the Second World Congress of Accounting Historians at the Regency Hyatt House in Atlanta, August 21-22, 1976. The meetings featured technical sessions with panelists from around the world. Papers from the Congress will be processed and reviewed for publication in The Accounting Historians Journal which will appear in 1977. Banquet speeches by Mr. Ernst Stevelinck of Belgium and Dr. Gary John Previts, Past President of The Academy, touched on the relevance of history and the need for graduate study in the development of accounting thought.
(Vol. 3, No. 3, p. 7, 1976)
DUES AND SUBSCRIPTIONS
Your annual dues statement for the year 1977 will be sent to you shortly. The payment of dues alone does not include the cost of a membership subscription to The Accounting Historians Journal, therefore be sure to add the amount for a subscription to your remittance. All dues payments should be sent to Anthony T. Krzystofik, Secretary-Treasurer, School of Business, University of Massachusetts, Amherst, MA 01002.
(Vol. 3, No. 4, p. 1, 1976)
Announcement
JOURNAL TO BEGIN
The Academy of Accounting Historians invites manuscripts on subjects related to accounting history for The Accounting Historians Journal. Articles should have scholarly merit and present an original contribution to the knowledge in the field. Articles presenting the results of research from primary sources will be given preference. All articles will be reviewed by two or more members of the Editorial Board. The Journal is scheduled to appear each Spring and Fall starting in 1977.
Manuscripts should be in English and of acceptable style and organization for clarity of presentation. Submit three copies double spaced, on 8/4x 11 inch paper. The manuscript should not exceed 5,000 to 7,000 words. The title page should contain name of author, affiliation and address for further correspondence. The title should reappear on the first page of the manuscript but the author should not be identified.
Tables and figures should be numbered, titled and presented in reproducible form. Limited use of original documents, etc., can be accommodated in the Journal at modest additional cost to the author by submitting camera-ready copy only. Important textual materials may be presented in both the original language together with the English translation. Certain camera-ready material can be accommodated if properly sized.
Footnotes should be referenced within the article by mention of first author (i.e., Jones, et. al.) and page number. The bibliography should contain full reference to sources arranged in alphabetical order by author. Such footnotes should be referenced by consecutive numbering. Informational footnotes are to be presented at the bottom of the page referenced by letters and should be limited in size and number.
Proofs. Galley proofs will be sent to the author but additions of new material must be strictly limited and excessive alterations will be charged to the author. Ten copies of the Journal on publication will be provided to the author.
Abstract. A 100-word abstract of the article will precede the printed article, and should be submitted with all manuscripts.
Submit manuscripts to:
Professor Williard E. Stone University of Florida Matherly Hall Gainesville, FL 32611
Announcement
Subscription can be obtained at the annual rate of $5.00 (for mem-bers) or $7.50 (for non-members) by sending orders to: Historians Journal, Drawer HJ, University, AL 35486, or by writing the Secretary of the Academy and paying the subscription in addition to dues.
(Vol. 3, No. 4, pp. 1, 10, 1976)
DISPLAYS AT THE SECOND WORLD CONGRESS OF ACCOUNTING HISTORIANS
Atlanta, Georgia U.S.A. — August 21-22, 1976 From the Collection of Peter L. McMickle
1. Lucas Pacioli, Summa de Arithmetica, Geometria, Proportioni et
Proportionalita (Venue: Paganinus de Paganinis, 1494)
Wooden boards, signed binding. Very good condition. Larger than the copy in the British Museum. First edition of the first great general work on mathematics printed. Particularly famous as the first printed work to discuss double-entry bookkeeping. Sought after by book collectors as a masterpiece of 15th century Italian book decoration, it contains hundreds of woodcuts and geometrical diagrams in the margins and numerous large and small ornamental and figurated initials. This work has become extremely rare and no copies have appeared on the market for a very long time.
2. The three English translations of Pacioli’s Treatise on Book
keeping:
John B. Geijsbeek, Ancient Double-Entry Bookkeeping (Denver:
1944)
This copy signed by author.
Pietro Crivelli, An Original Translation of the Treatise on Double-Entry Bookkeeping by Father Lucas Pacioli. (London: 1974)
R. Gene Brown and Kenneth S. Johnston, Pacioli on Accounting. (New York: 1963)
3. Two English Tallies (only eight known in private hands). These
two tally “foils” are from the reign of Elizabeth I (ca. 1575). The
short one is a receipt for £41 (two large notches and one small
one). The longer is a receipt for £60 (three large notches). Along
Announcement
the edges, written in Latin in cursive script, is indicated that the amounts were paid in cash to the English Exchequer by Richard Leigh Junior, for taxes of the County of Chester.
4. Early authorized facsimile (1828) of George Washington’s ac
counts with the United States. Their authenticity is attested to by
the signature of the Chief Clerk in the Register’s Office of the
U.S. Treasury Department, January 1, 1828.
5. Three works from the 17th and 18th centuries illustrating a style
of bookkeeping little changed from the time of Pacioli.
6. Sbernia Onofrio Pugliese, Prattica Economica etc. (Palermo:
1671).
Edward Hatton, The Merchants Magazine (1st Edition 1695). (London: 1734).
Pierre Giraudeau, A Collection of Three Accounting Books bound in one volume, (only known copy; author’s signature). (Geneva: 1756).
(Vol. 3, No. 4, p. 4, 1976)
CLOSEOUT SALE
Copies of the Book Four Accounting Pioneers, containing ab-stracts of the writings by Paton, Kohler, Littleton and May can be ordered for $1.50 per copy (original price was $7.50) from:
Division of Research
Room 5-J, Berkey Hall
Michigan State University
East Lansing, Ml 48824
Checks payable to MSU must accompany your order. Michigan residents must add 4% sales tax. Price above includes postage.
(Vol. 3, No. 4, p. 6, 1976)
Announcement
BOOK REVIEWS
Prof. Ken Elvik, book review editor of The Accounting Historians Journal is seeking suggestions as to books which you feel are appropriate for review. Also, if you are willing to serve as a reviewer and will specify your area of interest, he will add you to his list of resource persons.
Elvik’s address is 390 Carver Hall, Iowa State University, Ames IA 50010.
(Vol. 3, No. 4, p. 6, 1976)
