The Accounting Historians Journal
June 1997
Volume 24, 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 24, Number 1 June 1997

CONTENTS

Main Articles

Agent’s Reputation, Accounting and Costing in Organisational Control Structures — Tom McLean
Evolution of Professional Enforcement in Texas: An Examination of Violations and Sanctions — Mary E. Harston, Sandra T. Welch
Antecedents of Modern Earnings Management Research: Income Smoothing in Literature, 1954-1965 — Dale Buckmaster
Early Efforts of the U.S. Public Accounting Profession to Investigate the Use of Statistical Sampling — James J. Tucker III
The Influence of Scottish Accountants in the United States: The Early Case of the Society of Accountants in Edinburgh — T. A. Lee

1996 Accounting Hall of Fame Induction

Citation — Daniel L. Jensen
Response — Charles Arthur Bowsher
Remarks — Paul Kolton
Citation — Daniel L. Jensen
Response — Donald James Kirk
Remarks — Charles T. Horngren
Citation — Daniel L. Jensen
Response — William Henry Beaver

Tribute to Osamu Kojima

Accounting History: The Contribution of Osamu Kojima — John K. Courtis

Reviews of Books and Other Publications

Accounting Theory — Jeanette M. Sanfilippo
The History of Accounting: An International Encyclopedia — Michael Gaffikin
Coleman Andrews: A Collection of His Writings — Robert Bloom
Accounting History from the Renaissance to the Present: A Rememberance of Luca Pacioli — Kathleen Cooper
Accounting, A Multiparadigmatic Science — Nola Buhr
Eighteenth-Century Book-keeping: Twelve Encylopeida Ariticles — Williams

Announcement
Contents of Research Journals