The Accounting Historians Journal
June 1994
Volume 21, 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 21, Number 1 June 1994

CONTENTS

Main Articles

Special Section: A Tribute to Luca Pacioli and His Era

Goodbye to My Friend Luca Pacioli — Ernest Stevelinck
Comments on Some Obscure or Ambiguous Points of the Treatise (De Computis et Scripturis) by Luca Pacioli — Esteban Hernandez-Esteve
Early Accounting in Northern Italy: The Role of Commercial Development and the Printing Press in the Expansion of Double-Entry From Genoa, Florence, and Venice — Geofrey T. Mills
The Double-Entry Bookkeeping Method Applied in Spain to Account for Transactions Related to the Minting Process of Gold and Silver in the Sixteenth Century — Rafael Donoso Anes
Accounting Systems Practiced in the Near East: 1220-1350 — Cigdem Solas and Ismail Otar
Medieval Traders as International Change Agents — Michael Scorgie

Other Articles

The Nature and Influence of Managerial Accounting During the New South Movement: The Case of a Charleston Printer — Roger B. Daniels and Linda M. Plunkett
A Historical Analysis of the “Marriage Tax Penalty” — John Brozovsky and A. J. Cataldo, II
The Development of Accounting and Internal Control for the National Land System of the USA — Michael P. Schoderbek
The Changing Form of the Corporate Report — Tom Lee
Initial Efforts of Kenneth W. Stringer to Develop a Statistical Sampling Plan — James J. Tucker, III
The Institutional Effects of Leadership: The US GAO and its Audit Report Review Process — Onker N. Basu

1993 Accounting Hall of Fame Induction

Introduction — Ray J. Groves
Induction Citation — Thomas J. Burns
Response — Richard T. Baker

Ad Hoc Reviewers In Recent Months

Announcement
Contents of Research Journals
Call for Papers