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Volume 30, Number 2

The Accounting Historians Journal
December 2003
Volume 30, Number 2

The Birmingham Printing and Publishing Company
3101 6th Avenue South
Birmingham, AL 35233

ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 30, Number 2 December 2003

CONTENTS

Articles

The Development of a Belgian Accounting Code During the First Half of the 20th Century — Ignace De Beelde
Auditing and Audit Firms in Germany Before 1931 — Lisa Evans
The Impact of World War II on Cost Accounting at the Sperry Corporation — Richard K. Fleischman and R. Penny Marquette
Accountability and Financial Control as ‘Patriotic’ Strategies: Accomptants and the Public Accounts Committee in Late 17th and Early 18th Century Ireland — Philip O’Regan
Assets in Accounting: Reality Lost — Sarah J. Williams

Interfaces

Questions of Taxation Framed as Accounting Historical Research: A Suggested Approach — Margaret Lamb

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