Kenneth O. Elvik, Editor
IOWA STATE UNlVERSlTY
Reviewed by Chris Luneski University of Oregon
This volume presents a profile of each of the thirty-six men who had been inducted into the Accounting Hall of Fame (located at The Ohio State University) through 1976. The nomination and induction process is described and it somewhat resembles the Nobel selec tion process. The list of inductees also shares some of the charac teristics of the list of Nobel Laureates in Literature.
The profiles are short and are restricted to factual biographical information. Within the space limitations, the authors have managed to provide an interesting and useful set of sketches. For the per son seeking information about the lives and activities of some of the people who have influenced accounting, this collection serves as a worthwhile reference. The entries are carefully researched and documented. The accuracy of the entries is further aided by the fact that the senior author, in his youth, was acquainted with all the inductees.
Though not its purpose, the collection is perhaps even more in-teresting for the reader with a speculative bent. Much of historical research involves drawing inferences by reading between the lines of factual information. With a liberal application of imagination, the profiles can provide the basis for all sorts of inferences about the nature of accounting and its development. For instance, there is material that might lead one to speculate about the impact of rail roads on accounting or on the relationship between accounting and music. The collection could be used in this regard as a fun exercise in a history seminar.
The authors have accomplished a valuable serious purpose and have incidentally provided a stimulus for speculation. This re viewer found the collection to be enjoyable reading for both these reasons.
Joyce Bankes and Eric Kerridge, editors, The Early Records of the Bankes Family at Winstanley, (Manchester, England: printed for the Chetham Society by Manchester University Press, 1973, pp. viii, 113, £6.00)
