The Accounting Historians Journal
Fall 1982
Volume 9, 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 9, Number 2 Fall, 1982
CONTENTS
Feature Articles
Reporting Treasury Stock as an Asset: Law, Logic, and Economic Substance — TERRY K. SHELDAHL
Value-Added Taxation: The Roots Run Deep Into Colonial and Early America — ROBERT P. CRUM
Some Contributions of and Some Controversies Surrounding Thomas Jones and Benjamin Franklin Foster — HUGH P. HUGHES
Historical Nuggets
Carman G. Blough: His Personality and Formative Years — RICHARD A. SCOTT AND ELIZABETH G. WARD
Carman G. Blough: Contributions to Accounting: An Overview — WILLIAM D. COOPER
Taylor’s Contribution to Cost Accounting: A Comment — M. C. WELLS
Book Reviews
Inventory Valuation and Periodic Income – BUCKMASTER
Icelandic Enterprise: Commerce and Economy in the Middle Ages – JOHNSON
English System of Book-Keeping – TONDKAR
A Guide to Supply-Side Economics – ANDERSON
Accountants’ Legal Responsibility – STABLER
Aristocratic Enterprise – NOKE
The Ethics of a – Humanist – HERBERT
Bibliographies for Accounting Historians – BRYSON
Principles of Accounting – BUCKMASTER
The Rise of Big Business, 1860-1910 – MCINISH
Big Business in America: Attack and Defense – FARMER
Legal Responsibilities and Rights of Public Accountants – HOLLEY
His Professional Career and Accounting Thought – BROWN
A Treatis on Life Insurance Accounts, and A Treatise on Insurance Companies’ Accounts – YAHR
Auditing Symposium III — Proceedings of the 1976 Touche Ross/ University of Kansas Symposium on Auditing Problems – BLUM
Contemporary Auditing Problems: Proceedings of the 1974 Arthur Andersen/University of Kansas Symposium on Auditing Problems – YELLIN
Theoretical Methods in Social History – FERRERI
The American Association of Public Accountants: Its First Twenty Years, 1886-1906 – FRISHKOFF
American Engineers’ Contributions to Cost Accounting – LOCKE
Controversies on the Theory of the Firm, Overhead Allocation, and Transfer Pricing – BRUCKER
Capital Stock Without Par Value – YEAKEL
Essays in Honor of William A. Paton: Pioneer Accounting Theorist – KIMBRELL
Doctoral Research
Doctoral Dissertations Abstracts — Martin, Carlos,
Sweigart, Reiss, Kulik
Announcements
