The Accounting Historians Journal
Winter – Fall 1975
Volume 2, Numbers 1-4
THE ACCOUNTING HISTORIANS JOURNAL
Originally Published Quarterly as The Accounting Historian by The Academy of Accounting Historians
Editor, Gary J. Previts The University of Alabama
Volume 2, Numbers 1-4
CONTENTS
Articles
Common Costs and Business Decisions: An Historical Note — BASIL S. YAMEY
It’s About Time Pathways to a New Vista of Accountancy’s Past — GARY JOHN PREVITS
Who Was Who in Accounting in 1909? — WILLIARD E. STONE
Accounting for Foreign Currency Translation: Current Problems in Historical Perspective — KONRAD W. KUBIN
A Speculation on the Origins of Accounting — F. M. W. HIRD
Accounting History, The Accounting Historian, and the FASB — WILLIAM G. SHENKIR
For Example The Value of Pretending — GARY JOHN PREVITS
In All My Years — ERIC L. KOHLER
Historical Studies in Recent Years in Japan — KOJIRO NISHIKAWA
History and Human Nature — LEONARD SPACEK
The Accounting Hall of Fame — THOMAS J. BURNS
In All My Years: Economic and Legal Causes of Changes in Accounting — GEORGE HILLIS NEWLOVE
“lt Is Up To Us.” — Arnold J. Toynbee — VAHÉ BALADOUNI
Historical Vignette: Benjamin Franklin on Accounting — GEORGE J. MURPHY
In All My Years — OSWALD NIELSEN
Interim Report of the Research Committee — KONRAD K. KUBIN
Profiles
Harry Clark Bentley — EDWARD JAMES GURRY
Joseph E. Sterrett — BARBARA DUBIS MERINO
Perry Mason — ROSCOE EUGENE BRYSON, JR
Robert Hiester Montgomery — ANTHONY T. KRZYSTOFIK
Book Reviews
Grandell, Redovisningens utvecklingshistoria fran bildskrit tii dator
Inglis, My Life and Times
Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe
Burns, Editor, Accounting in Transition: Oral Histories of Recent U.S. Experience
Woodruff, A..merica’s Impact on the World: A Study of the Role of the United States in the World Economy, 1750-1970
Pryce-Jones; Parker, Accounting in Scotland: A Historical Bibliography
Chatov, Corporate Financial Reporting — Public or Private Control
Peragallo, Origin and Evolution of Double Entry Bookkeeping: A Study of Italian Practice from the Fourteenth Century
Katano, Evolution of Corporate Financial Statements in Japan
Doctoral Research
Hans Johnson, Editor Doctoral Dissertation Abstracts — Chen, Bartenstein, Stone
Other Features
Contact Notes
Historical Antecedents
Historical Potpourri
History in Print
Letters
Out of the Past
Research Resources
Through the Ages
Announcements