The Accounting Historians Journal
Spring 1981
Volume 8, Number 1

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

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 8, Number 1 Spring, 1981

CONTENTS

Feature Articles

Internal Control for Ottoman Foundations — TURGUT VAR
The Development of University and Professional Accountancy Education in New Zealand — M. J. R. GAFFIKIN
Accounting for Intangible Assets: A Study of the U.S. Position on Accounting for Goodwill — WESLEY T. ANDREWS, JR
The Development of Auditing Standards in Australia — ROBERT W. GIBSON AND ROGER ARNOLD

Historical Nuggets

The Accounting Records of the East India Company — VAHE BALADOUNI
Note on the First Recorded Audit in the Bible — HARRY ZVI DAVIS

Book Reviews

Managerial Innovation at General Motors – WREN
Pioneers in Modern Factory Management – POHLEN
Accounting Research 1960-1970: A Critical Evaluation – KETZ
Railway Expenditures: Their Extent, Object, and Economy – JONES
Accounting Thought and Education: Six English Pioneers – BOYS
A History of Accounting in America – WYATT
Accounting for Common Costs – JENSEN
Forging Accounting Principles in New Zealand – JENSEN

Doctoral Research

Doctoral Dissertation Abstracts — Gerriets, Smiley, Nye, Pamuk,
Odofin, Bait-Elmal, Sarmago
Announcements