The Accounting Historians Journal
Spring 1986
Volume 13, Number 1

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 13, No. 1 Spring, 1986

CONTENTS

KENNETH S. MOST, Manuscripts Editor

Guide for Submitting Manuscripts
Reproduction Policy
Guest Editorial

Feature Articles

The Evolution of Financial Statement Indexation in Brazil — TIMOTHY S. DOUPNIK
Financial Reporting in the Early Years of the East India Company — VAHE BALADOUNI
A Chronology of the Development of Corporate Financial Reporting in Canada — GEORGE J. MURPHY
The Use of Interest as an Element of Cost in Germany in the 16th and 17th Centuries — NASUHI BURSAL
The Classical Model of Control in the Accounting Literature — LEE D. PARKER

Historical Nuggets

A Genealogy of Today’s Contributors to Accounting Research — MARK E. HASKINS and DAVID D. WILLIAMS
Accounting Control: An Historical Note — MICHAEL J. MEPHAM

Book Reviews

The End of Practical Man: Enterpreneurship and Higher Education in Germany, France and Great Britain, 1880-1940 – GRAVES
Precision and Design in Accountancy – COFFMAN
Dicksee’s Contribution to Accounting Theory – FESMIRE
International Auditing: A Comparative Survey – GRAY
A Summary of the Principal Legal Decisions Affecting Auditors – HOLMES
The History of Interest Approximations – BOYNTON
Prophets of Regulation – BRICKER
On A Cloth Untrue: Inflation Accounting – CODA
Professional Accountants – MOFFEIT

Capsule Comments

Research Sources – MERINO
British Company Legislation and Company Accounts, 1844-1974
The Institute of Chartered Accountants in England and Wales Library Catalogue, 1913
The Institute of Chartered Accountants in England and Wales Library Catalogue — 1937
Papers and Proceedings of the American Association of University Instructors in Accounting

Doctoral Research
Maureen H. Berry, Editor
Doctoral Dissertation Abstracts—Graves, Fortin, Bracken,
Ferraro, Tronrud, Humphreys, Zahavi
Announcements