The Accounting Historians Journal
June 2006
Volume 33, Number 1

The Birmingham Printing and Publishing Company
3101 6th Avenue South
Birmingham, AL 35233

ACCOUNTING HISTORIANS JOURNAL
Volume 33, Number 1 June 2006

CONTENTS

In Celebration of William Donald Samson

Articles

Early American Corporate Reporting and European Capital Markets: The Case of the Illinois Central Railroad, 1851-1861 – Dale L. Flesher, Gary J. Previts, and William D. Samson
Using A White-Collar Profession in Accounting Courses: Approaches to Addressing Diversity – William D. Samson, Cheryl L. Allen, Richard K. Fleischman, and Ida B. Robinson-Backmon
Accounting Techniques in Korea: 18th Century Archival Samples from a Non-Profit Association in the Sinitic World – Seong Ho Jun and James B. Lewis
America’s Railroad Depreciation Debate, 1907 to 1913: A Study of Divergence in Early 20th Century Accounting Standards – Jan R. Heier
The Stockholder Review Committee of the Chesapeake and Ohio Canal Company, 1828-1857: Evidence of Changes in Financial Reporting and Corporate Governance – Robert W. Russ, Gary J. Previts, and Edward N. Coffman
The R.J. Chambers Collection: An “Archivist’s” Revelations of 20th Century Accounting Thought and Practice – Graeme W. Dean, Peter W. Wolnizer, and Frank L. Clarke
Accounting for Interned Japanese-American Civilians during World War II: Creating Incentives and Establishing Controls for Captive Workers – Thomas N. Tyson and Richard K. Fleischman

Point/Counterpoint

“The Roaring Nineties”: A Comment on the State of Accounting History in the United States – Garry D. Carnegie
“It’s Oysters, Dear!” Professor Carnegie’s Prescription and the Seeming Fate of Accounting History in the United States – Vaughan S. Radcliffe