The Accounting Historians Journal
Spring 1977
Volume 4, Number 1
The Birmingham Publishing Company
130 South 19th Street
Birmingham, Alabama 35203
THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 4, Number 1 Spring 1977
CONTENTS
Editors Prologue
Special Preface
Feature Articles
A Hatfield Trilogy: Zwei Pfadfinder — Henry Rand Hatfield
The Significance of Zwei Pfadfinder — Richard Homburger and Gary John Previts
Recollections about Father — John Hatfield
The Pisan Document of Philadelphia — Tito Antoni
The Introduction of Western Bookkeeping Into Japan — Kojiro Nishikawa
Development of An Accounting System in Ancient Athens In Response to Socio-Economic Changes — George J. Costouros
Business Ventures in Genoa During the Twelfth Century (1156-1158) — Alvaro Martinelli
Accounting Textbooks in Seventeenth Century England — Chiefly about Collins’ Work — Osamu Kojima
The Preservation of Source Materials — Anna B. G. Dunlop
The Evolution of Budgetary Accounting Theory and Practice in Municipal Accounting from 1870 — James H. Potts
Historical Nuggets
Managerial Accounting on the U.S. 1758 Frontier — Williard E. Stone
Book Reviews
The Accounts of Daniel Henchman – Rollo G. Silver
Management Accounting in Colonial America – Anthony J. Gambino and John R. Palmer
An Accountants’ Book Collection 1494-1930 – Anna B. G. Dunlop
A History of Public Accounting in Maryland – Stephen E. Loeb and Gordon S. May
History of Bank Accounting in Japan – lchiro Katano
Research and Publication Features
Doctoral Dissertation Abstracts — Bloom, Bryson, Roberts,
Butler, Previts, Winjum, Elvik
Announcements