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Announcement
Reprints in the ACCOUNTING HISTORY CLASSICS SERIES
under the auspices of The Academy of Accounting Historians
and
The University of Alabama Press Gary John Previts, Series Editor
Volume 1 S. Paul Garner Evolution of Cost Accounting to 1925
$11.95 430 pp. paperback edition. November, 1976.
ISBN 0817389008
Volume 2 James Don Edwards, History of Public Accounting in the United States
$11.95 368 pp. paperback edition. August, 1978.
Volume 3 A. C. Littleton, Accounting Evolution to 1900 $11.95 373 pp. paperback edition. 1980.
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Announcement
Academy of Accounting
announces that the NINTH ANNUAL
HOURGLASS AWARD
for the most notable contribution to the literature of Accounting History
has been awarded to
H. Thomas Johnson
for his publications in the
History of Management Accounting
Previous Recipients of the Award
1973 — Stephen A. Zeff
1974 — Michael Chatfield
1975 — HannsMartin Schoenfeld
1976 — Osamu Kojima and Basil Yamey
1977 — A. Van Seventer
1978 — David Forrester
1979 — Murray Wells
1980 — Gary John Previts and
Barbara Dubis Merino
Announcement
Working Paper Series
In 1974, The Academy of Accounting Historians established the Working Paper Series as a means of circulating preliminary historical research. The Working Paper Series currently includes 53 papers of which the first forty are available in two single bound volumes (see announcement on the next page concerning these two volumes).
Manuscripts submitted should be presented in duplicate, typed on 81/4×11 inch paper, and double spaced. Footnotes should be numbered sequentially and placed at the end of the manuscript. Bibliographies should contain complete sources arranged in alphabetical order by author. Manuscripts ranging in length from 8 to 30 pages are deemed most appropriate for this Series. Copies of current working papers are provided to members free upon request. There is a cost of $2 per paper to nonmembers.
All matters pertaining to the Working Paper Series should be addressed to the Editor of the Series, Ashton C. Bishop; School of Business; James Madison University, Harrisonburg, Virginia 22807 U.S.A. in addition to the forty working papers appearing in Volume 1 and Volume 2 listed on the next page, the following individual working papers are available:
41. “Factors Shaping the Independent Public 48. “The Pioneer of Accounts Theory in Ta Auditing Profession in the United States pan: An Appraisal of the Methodology of from 1905 to 1933,” by Bruce E. Committe. Wasaburo Kimura,” by Yoshiaki Jinnai.
42. “Frederick W. Taylor and the Evolution of 49. “Accounting for Investments in Common Standard Overhead Costing by Rosita S. Stock in the United States of America from Chen and ShengDer Pan. 1900 to the Present,’’ by Edward A. Becker.
43. “A Synthesis of the Inquiry into the Con 50. “An Historical Perspective of the Account tribution of DoubleEntry Bookkeeping to ing Environment: A General Outline of a
Capitalism,” by James L. Strachan. Western European and North American
44. “Philosophies of History—Their Basic Ten Linkage,” by Stanley C. W. Salvary. ets,” by Owen B. Moseley and Milton F. 51. “The Nature of Historical Research,” by Usry. Owen B. Moseley and Milton F. Usry.
45. “The Development of the Auditor’s Report 52. “The Ideas of Stuart Chase: Pioneer Social in the United States,” by Tonya K. Flesher Accountant and Economist,” by Robert
and Dale L. Flesher. Bloom.
46. “The Evolution of Accounting in Indone 53. “The Accounting Review: 193539 A Digest, sia,” by Abd. Fawzy Siddik and Herbert L. Survey, and Commentary,” by James H. Jensen. Potts.
47. “On the Evolution of Accounting Objectives,’’ by Robert Bloom.
Announcement
Working Paper Series
Available in two single bound volumes are the first 40 working papers published by The Academy of Accounting Historians. These 6″ x 9” books include the following papers and their authors.
Working Papers 120 Volume 1
Working Paper Number
1. “The CPA’s Professional Heritage. Part I,” by John L. Carey.
2. “The Audit of Historical Records as a Learning Device in Studying Environmental and SocioEconomic Influences on Accounting, ” by Richard H. Homburger.
3. “The Accounts of Ancient Rome,” by Kenneth S. Most.
4. “Survey of the Development of Auditing in Germany,” by RosaElisabeth Gassmann.
5. “The CPA’s Professional Heritage, Part II,” by John L. Carey.
6. “A Chronological Index Prepared for John L. Carey’s The Rise of the Accounting Profession, Volume I, 18961936,” by Gary John Previts.
7. “The State of Bookkeeping in Upper Germany at the Time of the Fuggers and Welsers,” by Hermann Kellenbenz.
8. “A Chronological Index Prepared for John L. Carey’s The Rise of the Accounting Profession, Volume II, 19371970,” by Gary John Previts.
9. “A Bibliography on the Relationship Between Scientific Management and Standard Costing,” by Marc J. Epstein.
10. “A Significant Year (1873) in the History of Bookkeeping in Japan,” by Kojiro Nishikawa.
11. “Historical Development of Early Accounting Concepts and Their Relation to Certain Economic Concepts,” by Maurice S. Newman.
12. “Thirtysix Classic Articles from the 1905 1930 Issues of The Journal of Accountancy,” by Richard Vangermeersch.
13. “The Development of the Theory of Continuously Contemporary Accounting,” by R. J. Chambers.
14. “The CPA’s Professional Heritage, Part III,” by John L. Carey.
15. “Two Papers on the History of ValuationTheory (I. Management Behavior on Original Valuation of Tangible and Intangible Fixed Assets. II. The Significance of Write
ups of Tangible Fixed Assets in the 1920’s) ,” by Richard Vangermeersch.
16. “The Golden Anniversary of One of Accounting History’s Mysterious Contributors: Albert DuPont,” by Gary John Previts and S. Paul Garner.
17. “Evidential Matter Pertaining to the Historical Development of the Concepts of Disclosure and Its Uses as a Teaching Aid,” by Hans V. Johns on.
18. “The Evolution of Pooling of Interests Accounting: 19451970,’’ by Frank R. Ray burn
19. “The Study of Accounting History,” by Vahe Baladouni.
20. “The Evolution of Corporate Reporting Practices in Canada,” by George J. Murphy.
Working Papers 2140 Volume 2
Working Paper Number
21. “Early Greek Accounting on Estates (Fourth Century B.C.),” by George J. Costouros.
22. “The Traditional Accounting Systems in the Oriental Countries —Korea, China, Japan,” by Jong Hyeon Huh.
23. “The Evolution of Ethical Codes in Accounting, ” by Joyce C. Lambert and S. J. Lambert, III.
24. “The Oldest Book of Double Entry Book keeping in Germany,” by Kiyoshi Inoue.
25. “An Annotated Bibliography for HistoricaI Research in Cost Accounting,” by Edwin Bart ens te in.
26. “The Role of Academic Accounting Research: An Historical Perspective,” by Eric Flamholtz.
27. “The Structure of Scientific Revolutions and Its Implications for the Development of Accounting Policy,” by Diana Flamholtz.
28. “The Development of Accountancy in Hungary Since 1946. . . ,” by Rezso L. Scholcz.
29. “Historic Origins of the Purchase vs. Pooling of Interests Problem,” by Wesley T. Andrews.
30. “Current Efforts to Develop a Conceptual Framework for Financial Accounting and Reporting,” by William C. Shenkir.
31. “Influence of Nineteenth and Early Twentieth Century Railroad Accounting on Development of Modem Accounting Theory,” by James L. Boockholdt.
32. “The Historical Development of Standard Costing Systems Until 1920,” by Nathan Kranowski.
33. “The CPA’s Professional Heritage, Part IV,” by John L. Carey.
34. “The Evolution of Accounting Theory in Europe from 1900 to the Present Day and Its Implications on Industrial Management of Tomorrow,” by Paul Weilenmann.
3 5. ” Sombart on Accounting History,” by Kenneth S. Most.
36. “A Most Unforgetable Accounting Historian: Frederic G. Gamble,” by Paul Garner and Reza Espahbodi.
37. “Historical Overview of Developments in Cost and Managerial Accounting,” by M. Zafar Iqbal.
38. “Comments on Accounting Disclosures in the Baltimore and Ohio Annual Reports from 1828 Through 1850,” by Ri chard Vangermeersch.
39. “A Contemporary Review of the Evolution of Value Concepts (15001930),” by J. W. Martin.
40. “Tracing the Development of a Conceptual Framework of Accounting A Western European and North American Linkage: A Partial Examination.” by Stanley C. W. Salvary.
Order From: Ashton C. Bishop School of Business James Madison University Harrisonburg, Virginia 22807 U.S.A. Cost: $5 to members of The Academy of Accounting
Historians; $7.50 to nonmembers Make check payable to: The Academy of Accounting Historians
Announcement
ACCOUNTING AND BUSINESS RESEARCH
Number 43 Summer 1981
A research quarterly published by
the Institute of Chartered Accountants
in England and Wales
Editor: R. H. Parker, University of Exeter.
CONTENTS
Editorial
AuditorClient Relationships and Their Impact on Bankers’ Perceived Lending Decisions
Bank Annual Report Disclosure Adequacy Internationally Regulation and the Auditing Profession in the USA: The Metcalf Subcommittee’s Recommendations Reexamined Price Parity Translation: Methodology and Implementation Optimal Capital Structure under the Imputation System
Performance Assessment in Institutions of Higher Education under Conditions of Financial Stringency, Contraction and Changing Needs: A Management Accounting Perspective A 1794 Ledger Demonstrates an Economic Transition A Tower of Babel? Book Reviews Notes on Contributors
Michael Firth
Alfred Kahl Ahmed Belkaoui Frank Milne Ron Weber
D. H. Patz J. Pointon John Sizer
Williard E. Stone Geoffrey Whittington
Subscriptions should be sent to City House, 5666 Goswell Road, London EC1M 7AB, England. Subscription rates are: UK £18, Overseas £24, Airmail Overseas £29.
Announcement
THE ACCOUNTING REVIEW
The Accounting Review is the official journal of the American Accounting Association, and is published quarterly. The Association is a voluntary organization of persons interested in accounting education and research. Membership in the Association entails annual dues of US$25 for residents of the United States and Canada and US$12 for others. Libraries may take out subscriptions to the Review. All communications regarding membership and subscriptions should be sent to the American Accounting Association, 5717 Bessie Drive, Sarasota, Florida 33583.
TABLE OF CONTENTS October, 1981
MAIN ARTICLES
The Impact of Regulation on Controls: Firms’ Response to the Foreign Corrupt Practices Act Michael W. Maher
Accounting Information and the Evaluation of Subordinate
Performance: A Situational Approach Mark K. Hirst
Perceptions of Auditors’ Independence:
An Empirical Analysis Randolph A. Shockley
An Interactive AuditStaff Scheduling Decision
Support System Bala V. Balachandran and Andris A. Zoltners
The Design of the Corporate Budgeting System: Influences
on Managerial Behavior and Performance Kenneth A. Merchant
Municipal Accounting Information and
Voting Behavior Robert W. lngram and Ronald M. Copeland
Participation in Budgeting, Locus of Control
and Organizational Effectiveness Peter Brownell
The Nature of Managerial Work: An Investigation of
the Work of the Audit Manager Frank M. Wolf
The Effects of Audit Reports on Chartered Financial
Analysts’ Perceptions of the Sources of Financial
Statement and AuditReport Messages William T. Bailey
Coalition Formation in the APB and the FASB:
Some Evidence on the Size Principle D. Paul Newman
Financial Reporting and Municipal Bond Rating Changes K. K. Raman
NOTES
Power Transformations in TimeSeries Models of Quarterly Earnings per Share W. S. Hopwood, J. C. McKeown, and P. Newbold
EDUCATION RESEARCH
An Experiment in ComputerAssisted Instruction for Introductory Accounting S. Michael Groomer
Announcement
ACCOUNTING AND FINANCE
Journal of the Accounting Association of
Australia and New Zealand Vol. 21, No. 1 May, 1981.
Accounting Determined and Market Determined Risk Measures:
Some Tests of Association and Predictive Ability P. L. Goh and D. M. Emanuel
The Determination and Use of Investment Hurdle Rates in Capital Budgeting: A Survey of Australian Practice Richard G. P. McMahon
A Note on Corporate Investment Decisions and Option Pricing R. L. Brown
MultiPeriod Capital Asset Pricing Models—A Review of Development F. M. McDougall
A Note on Audit Report Readability G. D. Pound
A Quantitative Data Base to Evaluate the Performance of the
Corporate Sector from 1963 to 1978 Z. P. Matolcsy Book Reviews
PostGraduate Degrees Awarded in Australia and New Zealand 1980
News from Institutions
Accounting and Finance is published twice yearly in May and November by the Accounting Association of Australia and New Zealand. The membership fee is $10 per year and members receive the Journal and any published supplement. Nonmembers, i.e. libraries etc., can take out a subscription for the Journal for $10 per year. A submission fee of $10 will be required of contributors who are not members of the Association, as from July 1, 1981. Editorial correspondence should be addressed to Professor R. R. Officer, Editor; Department of Accounting and Finance; Monash University; Clayton, Victoria, 3168; Australia. Applications for membership should be addressed to Mr. C. Warrell; Secretary/Treasurer, A.A.A.N.Z.; Department of Accounting; Faculty of Economics and Commerce; University of Melbourne; Parkville, Victoria, 3052; Australia.
NOW AVAILABLE FOR IMMEDIATE DELIVERY
SELECTED CLASSICS IN THE HISTORY OF BOOKKEEPING A Reprint Collection
SERIES l Reprinted 1974
1. ANYON, James T., Recollections of The Early Days of American Accountancy 18831893. New York 1925. Reprinted 1974. 68p. Cloth $12.50
2. CRIVELLI, Pietro, An Original Translation of the Treatise on DoubleEntry BookKeeping by Frater Lucas Pacioli. London 1924. Reprinted 1974. XVIII, 125p. Cloth $21.50
3. GREEN, Wilmer L., History and Survey of Accountancy. Brooklyn 1930. Reprinted 1974. 288p. Cloth $25.00
4. JÄGER, Ernst Ludwig, Die altesten Banken und der Ursprung des Wechsels: Supplement. Stuttgart 1881. Neudruck 1974. VIII, 91 S. Ln. $12.50
5. JÄGER, Ernst Ludwig, Die Berechtigung der einfachen Buchhaltung gegenüber der italienischen. Dritte, durch die Geschichte der Buchhaltung und deren Unterwendung auf die Landwirtschaft, sowie bezüglich des kaufmännischen Theils vermehrte Aufl. Stuttgart 1868. Neudruck 1974.IV, 147 S. Ln. $21.50
6. JÄGER, Ernst Ludwig, Der Traktat des Lucas Pac cioli von 1494 über den Wechsel: Vortrag gehalten am 22. März 1878 vor dem kaufmännischen Vereine von Stuttgart. Stuttgart 1878. Neudruck 1974. 40 S. Ln. $12.50
7. JÄGER, Ernst Ludwig, Der Wechsel am Ende des
15. Jahrhunderts: Ein Beitrag zum PaccioliJubiläum 14941894. Stuttgart 1895. Neudruck 1974. 29 S. + 1. Ln. $12.50
8. KHEIL, Carl Peter, Benedetto Cotrugli Raugeo: Ein Beitrag zur Geschichte der Buchhaltung. Wien 1906. Neudruck 1974. 36 S. Ln. $12.50
9. PERAGALLO, Edward, Origin and Evolution of Double Entry Bookkeeping: A Study of ltalian Practice from the Fourteenth Century. New York 1938. Reprinted 1974. 156p. Cloth $32.50
10. SIEVEKING, Heinrich, Aus Genueser Rechnungsund Steuerbüchern: Ein Beitrag zur mittlelalterlichen Handels und Vermögensstaristik. Wien 1909. Neudruck 1974. 110S. Ln. $13.00
11. SIEVEKING, Heinrich, Genueser Finanzwesen vom
12. bis 14. Jahrhundert. Leipzig/Tübingen 1898. Neudruck 1974. XV. 219 S. Ln. $24.50
12. WOOLF, Arthur H., A Short History of Accountants and Accountancy. London 1912. Reprinted 1974. XXXI, 254p. Cloth $21.50 SERIES ll Reprinted 1975
1. DE WAAL, P.G.A. Van Paciolo tot Stevin: Een Bijdrage tot de Leer van het Boekhouden in de Nederlanden. Roermond 1927. Reprinted 1975 IX, 318p. Cloth $28.50
2. ELDRIDGE, H.J., The Evolution of the Science of Bookkeeping. Second Edition by Leonard Frankland. London 1954. Reprinted 1975. 70p. Cloth $12.50
3. GEIJSBEEK, John B., Ancient DoubleEntry Book Keeping: Lucas Pacioli’s Treatise (A. D. 1494 The Earliest Known Writer on Bookkeeping) Reproduced and Translated with Reproductions, Notes and Abstracts from Manzoni, Pietra, Ympyn, Stevin and
Dafforne. Denver, 1914. Reprinted 1975. IV, 182p. Folio. Cloth $38.50
4. GOMBERG, Léon, Histoire critique de la Théorie des Comptes. Genève 1929. Reprinted 1975. 88p. Cloth $12.50
5. LEYERER, C., Theorie und Geschichte der Buchhaltung: Ein Leitfaden. Brünn 1919. Neudruck 1975. 40 S. Ln. $12.50
6. SIEVEKING, Heinrich, Aus venetianische Handlungsbüchern: Ein Beitrag zur Geschichte des Grosshandels im 15. Jahrhundert. [Jahrbuch für Gesetzgebung, Verwaltung und Volkswirtschaft im Deutschen Reich: Neue Folge. 25.26. Jahrg.] Leipzig, 1901/2. Neudruck 1975. 72s. Ln. $12.50
7. SYKORA, Gustav, Systeme, Methoden und Formender Buchhaltung: Von ihren Anfangen bis zur Gegenwart. Wien, 1952. Neudruck 1975.114 S. Ln. $13.00
SERIES lll Reprinted 1977
1. DE ROOVER. Raymond, Le Livre de Comptesde Guillaume Ruyelle, Changeur à Bruges (1369). [Extrait des Annales de la Société d’Emulation de
Bruges, Tome LXXVIII] Réimpression 1977. Bruges, 1934. pp. 1595 (81p.) Cloth $12.50
2. DE WAAL, P.G.A.. De Engelsche Vertaling van Jan Impyn’s Nieuwe Instructie. [EconomischHistorisch Jaarboek: Bijdragen tot de Economische Geschiedenis van Nederland uitgegeven door De Vereeniging het Nederlandsch Economisch Historisch Archif, Achttiende Deel, 1934] Reprinted 1977. ‘sGravenhage, 1934. 58p. Cloth $12.50
3. HÜGLI, Franz, Die BuchhaltungsSysteme und BuchhaltungsFormen: Ein Lehrbuch der Buchhaltung. Mit über hundert Formularen und zwei Holzschnitten. Neudruck 1977. Bern, 1887. xii, 680 S. Ln. $69.50
4. KEMPIN, W. Vom Geist der Buchführung. Neudruck 1977. Köln, 1910.192 S. Ln. $24.00
5. LION, Max, Geschichtliche Betrachtungen zur Bilanztheorie bis zum Allgemeinen deutschen Handelsgesetzbuch. Neudruck 1977. Berlin, 1928. iii, 39 S. Ln. $12.50
6. MURRAY, David, Chapters in the History of Bookkeeping, Accountancy and Commercial Arithmetic. Reprinted 1977. Glasgow, 1930. viii, 519p. Cloth $39.50
7. NIRRNHEIM, Hans (Bearb.), Das Handlungsbuch Vickos van Geldersen. Hrsg. vom Verein für Hamburgische Geschichte. Neudruck 1977. Hamburg/Leipzig, 1895. 1xxix, 199 S. Ln. $31.50
8. SIEVEKING, Heinrich, Die Casa di S. Giorgio. [Genueser Finanzwesen mit besonderer Berücksichtigung der Casa di S. Giorgio, II] Neudruck 1977. Freiburg, 1899. xvi, 259 S. Ln. $30.00
9. STROOMBERG, J., Sporen van Boekhouding voor Pacialo. [Overdruk uit J. G. Ch Volmer: Van Boekhouden tot Bedrijfsleer, een Bundel opstellen ter Gelegenheid van zijn Vijfentwintig Jorig hoogleeraarschap door oudstudenten aangeboden] Reprinted 1977. Woessen, 1934. pp. 246269. (24p.) Cloth $12.50
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Announcement
ESSAYS IN HONOUR OF TREVOR R. JOHNSTON
edited by D. M. Emanuel I. C. Stewart
Professor Trevor R. Johnston is particularly well known in Australia and New Zealand as senior author of the two leading textbooks Law and Practice of Company Accounting in Australia, and Law and Practice of Company Accounting in New Zealand, now in their fourth and sixth editions respectively. As well he has been an active researcher, publisher, and accounting policy maker in New Zealand, his outstanding services being acknowledged by the conferment of life membership by the New Zealand Society of Accountants. To honour his retirement from a Chair at Auckland University, we have invited friends and colleagues to contribute to this Festschrift. The titles of the papers, and authors’ names and affiliations, are shown below.
Order From: Accountancy Department,
University of Auckland,
Private Bag,
Auckland. 1
NEW ZEALAND. Cost: $NZ16.00
Note: Cheques to be sent with order unless accompanied by official university order form.
T. R. Johnston: Responsibility and Authority in Company Accounting Dilemmas of Accounting Education
A New Statement: The Statement of
Provisional Values
Reserve Recognition Accounting: A Test
Case for the Conceptual Framework
A True and Fair View: An Accounting
Interpretation
An Accounting Court Revisited
Contemporary Issues in Financial Reporting: The Credibility of Accounting Standards
The Public Comment Procedures in the Setting of Accounting Standards Standard Setting: An Examination
Removing Forensic Barriers to the Effective
Implementation of Accounting Standards
The Want of Uniformity in Accounts: A
Nineteenth Century Debate
Liabilities in a Current Value Accounting
System
The Development of “Inflation Accounting”
Alternatives in New Zealand: 19451980
Standard of Directors’ Performance: Is
Intervention by the Legislature Really
Necessary?
Deferred Tax: A Behavioural Analysis
I. C. Stewart University of Auckland L. Goldberg
University of Melbourne Hector R. Anton Deloitte Haskins & Sells David Solomons University of Pennsylvania J. B. Ryan
University of Wollongong G. E. Tibblts University of Wollongong A. W. Graham Institute of Chartered Accountants in Australia Robt. W. Gibson Deakin University M. J. Bryant University of Toronto I. G. Eagles University of Auckland R. H. Parker University of Exeter Jean St. G. Kerr University of Melbourne D. M. Emanuel University of Auckland C. R. Beaven University of Auckland
T. D. Wise
University of Auckland
Announcement
Due to the increase in printing and postage costs the Academy has found it necessary to increase the membership dues in 1981 to twenty U.S. dollars ($20.00). It is our hope that we can sustain this amount for at least three years.
Members residing outside the United States are asked to remit payments in U.S. funds drawn on U.S. banks. The collection costs on nonU.S. fund remittances have risen sharply in the last year and we can no longer absorb these charges.
THE ACADEMY OF ACCOUNTING HISTORIANS APPLICATION FOR MEMBERSHIP
Name (please print)
Organization
Street Address
City State
ZIP Code Country
Phone No. ( )
Accounting History Areas of Interest
Our fiscal year ends December 31.
MEMBERSHIP DUES $20.00
(Entitles member to: semiannual Accounting Historians Journal; semiannual newsletter; annual member roster; and discounts on specified Academy publications.)
Voluntary Contributions to:
Publications Fund
Research Endowment Fund
Total enclosed $
Make checks payable to: THE ACADEMY OF ACCOUNTING HISTORIANS
Mail to: The Academy of Accounting Historians Box 658, University Plaza Georgia State University Atlanta, Georgia 30303
GUIDE FOR SUBMITTING MANUSCRIPTS
The Academy of Accounting Historians invites manuscripts on subjects ralated to accounting history for The Accounting Historians Journal. Articles should have scholarly merit and present an original contribution to the knowledge in the field. Articles presenting the results of research from primary sources will be given preference. All articles will be reviewed by two or more members of the Editorial Board. The Journal is scheduled to appear each Spring and Fall.
Manuscripts should be in English and of acceptable style and organization for clarity of presentation. Submit three copies double spaced on 8% x 11 inch paper. The manuscript should not exceed 5,000 to 7,000 words. The title page should contain name of author, affiliation and address for further correspondence. The title, but not the author’s name, should reappear on the first page of the manuscript.
Tables and figures should be numbered, titled and presented in reproducible form. Limited use of original documents etc. can be accommodated in the Journal at modest additional cost to the author by submitting cameraready copy. Important textual materials may be presented in both the original language and the English translation.
Footnote numbers must be referenced in sequence within the article, The bibliography should contain full reference to sources arranged in alphabetical order by author. Informational footnotes are to be presented at the bottom of the page referenced by letters and should be limited in size and number. Consult a previous issue of the Journal for examples.
Galley proofs will be sent to the author as permitted by scheduling but additions of new material must be strictly limited and excessive alterations will be charged to the author. Ten copies of the Journal on publication will be provided to the author.
An abstract of the article will precede the printed article, and should be submitted with all manuscripts. Abstract should not exceed 100 words.
Reprints may be ordered from the printer. Costs of these are billed directly to the author by the printer. Minimum order 100, prices to be established by printer.
SUBMIT MANUSCRIPTS TO:
Edward N. Coffman, Manuscripts Editor The Accounting Historians Journal School of Business Virginia Commonwealth University Richmond, Virginia 23284 U.S.A.
FOR ALL OTHER MATTERS PERTAINING TO THE JOURNAL, CONTACT:
Mervyn W. Wingfield, Production Editor
The Accounting Historians Journal
School of Business
James Madison University
Harrisonburg, Virginia 22807 U.S.A.
