The Accounting Historians Journal
December 1993
Volume 20, Number 2

The Birmingham Publishing Company
130 South 19th Street
Birmingham Alabama 35233.

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 20, Number 2 December 1993

CONTENTS

Main Articles

The History of Financial Reporting Models for American Colleges and Universities: 1910 to the Present — Ken W. Brown
The Evolution of the Profit Concept: One Organization’s Experience — Cheryl McWatters
Insider Trading and Accounting Reform: The Comstock Case — Glen A. Vent and Cynthia Birk
Accounting for Distribution Costs in the Dennison Manufacturing Company during the 1920s and 1930s — Gloria Lucey Vollmers
DR Scott’s Conceptual Framework — Carol Lawrence and Jenice P. Stewart
The Development of Government Accounting: A Content Analysis of the Journal of Accountancy, 1905-1989 — Gary John Previts and Richard E. Brown
The German Accounting Profession — 1931 and Before: A Reflection of National Ideologies — Mary E. Harston
Historical Instances of Innovative Accounting Practices in the Chinese Dynasties and Beyond — Maxwell Aiken and Wei Lu
Data Processing Technology and Accounting: A Historical Perspective — Robert Kee

Special Methodology Section

Writing an Accounting or Business History: Notes Toward a Methodology — Maurice Duke and Edward N. Coffman
Accounting History and Empirical Research — Barbara D. Merino and Alan G. Mayper

Review of Books and Other Publications

Quantitative Methods for Historians — Stephen J. Young
U.S. Accounting History 1965-1990 — Richard Vangermeersch
Local Authority Accounting Methods, Problems and Solutions — Rowan Jones

Ad Hoc Reviewers In Recent Months

Announcement
Contents of Research Journals
Call for Papers