The Accounting Historians Journal
Fall 1981
Volume 8, Number 2
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 2 Fall, 1981
CONTENTS
Feature Articles
A History of the Abacus — KEITH F. SUGDEN
Bonsignori Family Estate Accounting 1461-1632 — TURGUT VAR
Discounted Cash Flow and Business Valuation in a Nineteenth Century Merger: A Note — J. R. EDWARDS AND ALISON WARMAN
The Cultural Significance of Accounts—The Philosophy of DR Scott — RICK ELAM
Four Schools of European Accounting Thought — VASSILIOS FILIOS
Historical Nuggets
May and Paton: Two Giants Revisited — HENRY FRANCIS STABLER AND NORMAN X. DRESSEL
Recalling George Oliver May and Me — WILLIAM A. PATON
Vanishing Accounting Journals Due to Paper Deterioration: A Laboratory Study — FREDERIC M. STINER, JR., JOHN C. WILLIAMS AND ADRIAN SCLAWY
Book Reviews
Costi Industriali di Una Azienda Conciaria delta Fine del Trecento, 1384-1388 – MARTINELLI
The Complete Cost-Keeper – SMITH
Written Contributions of Selected Accounting Practitioners, Volume 3: Andrew Barr. – BENIS
Foundations for Unlimited Horizons — The Institute of Internal Auditors 1941-1976 – RAO
The Visible Hand: The Managerial Revolution in American Business – SCHWEITZER
The Etiquette of the Accountancy Profession and The Ethical Problems of Modern Accountancy – LOEB
The New Deal – ANDERSON
Corporation Financial Statements – BLUM
A Catalogue of Rare Books, Pamphlets, and
Journals on Business and Economics in the Krannert Library Special Collection 1500-1870 – BARTENSTEIN
A Jubilee History, 1928-1978 – CLARKE
American Economic History: From Abundance To Constraint – MclNISH
Third Charles Waldo Haskins Accounting History Seminar: An Historical and Contemporary Review of the Development of International Accounting – ANDREWS
Stabilized Accounting – BUCKMASTER
The Evolution of Direct Costing – ANDERSON
A Bibliography of Cost Accounting: Its Origins and Development to 1914 – MATZ
Doctoral Research
Doctoral Dissertation Abstracts — McCollim, Larew, Dyer,
Lamia, Gallacher, Lamoreaux, Flesher, Alavi
Announcements
