The Accounting Historians Journal
June 2007
Volume 34, Number 1

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

ACCOUNTING HISTORIANS JOURNAL
Volume 34, Number 1 June 2007

CONTENTS

Articles

The SEC Preempts the Accounting Principles Board in 1965: The Classification of the Deferred Tax Credit Relating to Installment Sales – Stephen A. Zeff
The End of Betterment Accounting: A Study of the Economic, Professional, and Regulatory Factors that Fostered Standards Convergence in the U.S. Railroad Industry, 1955-1983 – Jan R. Heier and A. Lee Gurley
Early Cost Accounting Practices and Private Ownership: The Silk Factory Company of Portugal, 1745-1747 – José Matos Carvalho, Lúcia Lima Rodriques, and Russell Craig
The Emergence of Mechanical Accounting in the U.S., 1880-1930 – Charles W. Wootton and Barbara E. Kemmerer
The Printing of Pacioli’s Summa in 1494: How Many Copies Were Printed? – Alan Sangster
Maurice Stans’ Views on Social Responsibility in the Accounting Profession – G. Stevenson Smith

Interfaces

Straw Men and Old Saws – An Evidence-Based Response to Sy & Tinker’s Critique of Accounting History – Thomas N. Tyson and David Oldroyd