The Accounting Historians Journal
December 1999
Volume 26, 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 26, Number 2 December 1999

CONTENTS

Main Articles

Robert Morris and Reporting for the Treasury under the U.S. Continental Congress — Michael P. Schoderbek
Management Accounting at the Historic Hudson’s Bay Company: A Comparison to 20th Century Practices — Gary P. Spraakman
Management Accounting Practice and Price Calculation at Boulton and Watt’s Soho Foundry: A Late 18th Century Example — Robert Williams
The Evolution of the Conceptual Framework for Business Enterprises in the United States — Stephen A. Zeff
Labor’s Changing Responses to Management Rhetorics: A Study of Accounting-Based Incentive Plans during the First Half of the 20th Century — Leslie S. Oakes, Mark A. Covaleski, and Mark W. Dirsmith

Reviews of Books

Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels — Gloria L. Vollmers
The Development of Accounting in an International Context: A Festschrift in Honour of R.H. Parker — Bob R.C.J. Van den Brand
Voluntary Annual Report Disclosure by Listed Dutch Companies 1945-1983 — Peter J. Clarke
Japanese Management Accounting: A Historical and Institutional Perspective — Hideki Murai