The Accounting Historians Journal
June 1989
Volume 16, 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 16, Number 1 June 1989

CONTENTS

Main Articles

Canada’s Accounting Elite: 1880-1930 — Alan J. Richardson
Legislative History of the Allowance of LIFO for Tax Purposes — Morton Pincus
The Standardization of Mine Accounting — Glenn Vent and Ronald A. Milne
Accounting “Revolutions” in Japan — Kyojiro Someya
The Life of Bartolomé Salvador de Solórzano: Some Further Evidence — Esteban Hernandez Esteve
A Note: Graves, Sweeney and Goldmarkbilanz — Whither Sweeney and Schmidt’s Tageswertbilanz — Graeme Dean and Frank L. Clarke
H. K. Hathaway on Product Costing: Relevant Issues of Contemporary Concern — Robert A. Seay and Roger C. Schoenfeldt

Reviews of Books and Other Publications

Audit Qualifications in Australia 1950 to 1979 — Roland L. Madison
Reporting Fixed Assets in Nineteenth-Century Company Accounts — Hans V. Johnson

CONTENTS (continued)

Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand — Michael J. R. Gaffikin
A History of Cooper Brothers & Co.: 1854 To 1954 — Jan R. Heier
Towards a Theory and Practice of Cash Flow Accounting — Robert Bloom
The Essential Alfred Chandler: Essays Toward a Historical Theory of Big Business — George Slater
Videotape of Interviews with Emeritus Professor Louis Goldberg, 1986 — R. H. Parker
Beta Alpha Psi, From Omega to Zeta Omega: The Making of a Comprehensive Fraternity, 1946-1984 — Louella Moore
Financial Accounting Milestones in the Annual Reports of United States Steel Corporation (The First Seven Decades) — R A. Bryer

Announcements
Contents of Research Journals