The Accounting Historians Journal
Fall 1979
Volume 6, Number 2
The Birmingham Publishing Company
130 South 19th Street
Birmingham, Alabama 35203
THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 6, Number 2 Fall 1979
CONTENTS
Feature Articles
Cost Accounting: An Institutional Yardstick For Measuring British Entrepreneurial Performance, Circa 1914 — Robert R. Locke
Development of Corporate Accounting in Australia — Robert W. Gibson
Distribution Cost Analysis Methodologies, 1901 – 1941 — Paul F. Anderson
Historical Nuggets
On The Life of Luca Pacioli — Akira Nakanishi
An 1870 Corporate Audit Committee — Thomas E. McKee
Book Reviews
SCHMALENBACH AND AFTER
IL BILANCIO Dl UNA AZIENDA LANIERA DEL TRECENTO
DIE CASA Dl S. GIORGIO: GENUESER FINANZWESEN MIT BESONDERER BERUECKSICHTIGUNG DER CASA Dl S. GIORGIO, II
TRANSPORTATION COSTS AND COSTING 1917-1973
HISTORY OF PUBLIC ACCOUNTING IN THE UNITED STATES
SOULE’S NEW SCIENCE AND PRACTICE OF ACCOUNTS
Research and Publication Features
Doctoral Dissertation Abstracts—Collins, Moreira, Finkel,
Tarn, Divecha, Kahn, Zervoudakis
Announcements