The Accounting Historians Journal
Spring 1987
Volume 14, Number 1
The Birmingham Publishing Company
130 South 19th Street
Birmingham Alabama 35233
THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 14, Number 1 Spring 1987
CONTENTS
Main Articles
The Twilight of Income Measurement: Twenty-five Years On — David Solomons
The Development of Agency Thought: A Citation Analysis of the Literature — George O. Gamble, Brian O’Doherty and Ladelle M. Hyman
The Diagram of the Cost System of Hans Renold Ltd: A Blueprint for Accounting for Robots — Richard Vangermeersch
Accounting for Inflation: Henry Sweeney and the German Gold-Mark Model — O. Finley Graves
The Evolution of Voluntary Health and Welfare Organization Accounting: 1910 – 1985 — Mary Alice Seville
Municipal Accounting Reform c. 1900: Ohio’s Progressive Accountants — Richard K. Fleischman and R. Penny Marquette
The Probative Capacity of Accounts in Early – Modern Spain — Patti A. Mills
Special AICPA Centennial Section
Introduction
The AlCPA’s Century of Progress — James Don Edwards
A Synposis of Essays on Historical Accounting Topics — Edward N. Coffman
Editorial
Research Guidelines
REVIEWS
Historical Methods — Post Modernist Analysis Lacapra, History and Criticism — B. D. Merino
Accounting in England and Scotland 1543-1800 — P. Mills
Professional Ethics of Public Accounting — R. Bricker
Capsule Comments: Research Sources — B. D. Merino
Fourth International Congress — 1933 United States of America Before the Securities and Exchange Commission in the Matter of McKesson & Robbins Inc., Testimony of Expert Witnesses
Doctoral Research
Doctoral Dissertation Abstract
Contents of Research Journals
List of Consulting Referees