The Accounting Historians Journal
Spring 1980
Volume 7, Number 1

The Birmingham Publishing Company
130 South 19th Street
Birmingham, Alabama

THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 7, Number 1 Spring 1980

CONTENTS

Feature Articles

The Waltham System and Early American Textile Cost Accounting — David M. Porter
Frederick Winslow Taylor’s Contribution to Accounting — Rosita S. Chen and Sheng-Der Pan
Peter Duff: Accountant and Educator — Horace R. Givens
The Middlesex Canal—An Analysis of the Accounting and Management — Linda H. Kistler
Partnership Accounting in a Nineteenth Century Merchant Banking House — Edwin J. Perkins and Sherry Levinson

Historical Nuggets

The Account Charge and Discharge — William T. Baxter
Asset Valuation: An Historical Perspective — Thomas A. Ratcliffe and Paul Munter

Book Reviews

Robert Oliver And Mercantile, Bookkeeping In The Early Nineteenth Century
Deloitte & Co. 1845-1956
Chaucer Life-Records
I Partitari Maiorchini Del “Lou Dels Pisans” Relative Al Commercio Dei Pisaninelle Baleari (1304-1322 E 1353-1355)
Greece: A Response To Socioeconomic Changes
Current Cost Accounting: Identifying The Issues
Written Contributions Of Selected Practitioners, Vol. 2: Paul Grady
Management And Consulting: An Introduction To James O. Mckinsey
Financial Reporting Techniques In 20 Industrial Companies Since 1861
Littletons Contribution To The Theory Of Accounting

Research and Publication Features

Doctoral Dissertation Abstracts — Hartl, Moura,
Feldstein, Shahroodi, Smith, Kimbell
Announcement