The Accounting Historians Journal
December 1998
Volume 25, Number 2

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

ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 25, Number 2 December 1998

CONTENTS

Main Articles

The Science of Accounts: Bookkeeping Rooted in the Ideal of Science — Keith P. McMillan, S.J
Labor and Costing: The Employees’ Dilemma — Stephen P. Walker and Falconer Mitchell
The Development of Taxation in the Bible: Improvements in Counting, Measurement, and Computation in the Ancient Middle East — Manuel L. Jose and Charles K. Moore
Income Tax Allocation: The Continuing Controversy in Historical Perspective — Sally M. Schultz and Roxanne T. Johnson
The First Wisconsin Accountancy Bill: An Historical Perspective — Joann Noe Cross
From Accounting to Negative Numbers: A Signal Contribution of Medieval India to Mathematics — Richard Mattessich

Corrective Note

Follow-up to: “Recent Insights into Mesopotamian Accounting of the 3rd Millennium B.C.:” Correction to Table 1 — Richard Mattessich

25th Anniversary Retrospectives

The FASB’s Accomplishments to Date: One Participant’s Views — Dennis R. Beresford
A History of The Academy of Accounting Historians: 1989-1998 — Edward N. Coffman, Alfred R. Roberts, and Gary J. Previts

Point/Counterpoint

Description, Objectivity, and a Robust Pluralism: A Reply to Fleischman and Tyson — Terrv K. Sheldahl

Reviews of Books

Pastoral Accounting in Colonial Australia: A Case Study of Unregulated Accounting — Jan R. Heier
Corporate Collapse: Regulatory, Accounting and Ethical Failure — Peter Foreman
What is Past is Prologue: Cost Accounting in the British Industrial Revolution, 1760-1850 — Gweneth Norris
Trade Associations and Uniform Costing in the British Printing Industry, 1900-1963 — Gary P. Spraakman