Accounting Historians Journal, 1988, Vol. 15, No. 2 [Whole Issue]
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Accounting Historians Journal Volume 15 Article 13 Issue 2 Fall 1988 1988 Accounting Historians Journal, 1988, Vol. 15, no. 2 [whole issue] Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation (1988) "Accounting Historians Journal, 1988, Vol. 15, no. 2 [whole issue]," Accounting Historians Journal: Vol. 15 : Iss. 2 , Article 13. Available at: https://egrove.olemiss.edu/aah_journal/vol15/iss2/13 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Journal by an authorized editor of eGrove. For more information, please contact [email protected]. et al.: Accounting Historians Journal, 1988, Vol. 15, no. 2 Published by Academy of Accounting Historians The Accounting Historians Journal Fall 1988 Volume 15, Number 2 Research on the Evolution of Accounting Thought and Accounting Practice Published by eGrove, 1988 1 Accounting Historians Journal, Vol. 15 [1988], Iss. 2, Art. 13 The Accounting Historians Journal Fall 1988 Volume 15, Number 2 THE ACADEMY OF ACCOUNTING HISTORIANS The Academy of Accounting Historians is a nonprofit organization of persons interested in accounting history formed in 1973. The objectives of the Academy are to encourage research, publication, teaching, and personal inter-changes in all phases of accounting history and its interrelation with business and economic history. Membership is open to persons, in all countries, who are interested in accounting history. OFFICERS — 1988 President Dale L Flesher University of Mississippi President-Elect Eugene H. Flegm General Motors Corporation Vice President Lee D. Parker Flinders University of South Australia Vice President Barbara D. Merino North Texas State University Treasurer Kenneth O. Elvik Iowa State University Secretary Alfred R. Roberts Georgia State University TRUSTEES — 1988 Maureen H. Berry Barbara D. Merino University of Illinois North Texas State University Richard P. Brief Robert H. Parker New York University University of Exeter Edward N. Coffman Gary John Previts Virginia Commonwealth Case Western Reserve University University Hanns-Martin W. Schoenfeld Norman X. Dressel (deceased) University of Illinois Georgia State University Phillip K. Seidman Dahli Gray Seidman & Seidman University of Notre Dame Mary S. Stone, Corporate Agent H. Thomas Johnson University of Alabama Portland State University Rasoul H. Tondkar Harvey Mann Virginia Commonwealth University Concordia University Richard Vangermeersch Mervyn W. Wingfield University of Rhode Island James Madison University In addition to publishing The Accounting Historians Journal, The Academy publishes The Accounting Historians Notebook (newsletter), Monographs, Working Papers, and reprints of Accounting History Classics. Annual member- ships dues, including subscriptions to The Accounting Historians Journal and The Accounting Historians Notebook, are $25 (U.S.) for individuals and $35 (U.S.) for institutions and libraries. Inquiries concerning membership, publica- tions, and other matters relating to the Academy (other than submission of manuscripts to The Accounting Historians Journal) should be addressed to: Ashton C. Bishop, Secretary, The Academy of Accounting Historians, School of Accounting, James Madison University, Harrisburg, Virginia 22807. https://egrove.olemiss.edu/aah_journal/vol15/iss2/13 2 et al.: Accounting Historians Journal, 1988, Vol. 15, no. 2 The Accounting Historians Journal Fall 1988 Volume 15, Number 2 Published by eGrove, 1988 3 Accounting Historians Journal, Vol. 15 [1988], Iss. 2, Art. 13 EDITORIAL STAFF OF THE ACCOUNTING HISTORIANS JOURNAL Editors Gary John Previts, Mary S. Stone, Weatherhead School of Management School of Accountancy Case Western Reserve University University of Alabama Associate Editors Robert H. Colson Lee D. Parker Case Western Reserve University Flinders University of South Australia Barbara D. Merino University of North Texas Editorial Board Richard P. Brief Shizuki Saito New York University University of Tokyo Michael Chatfield Dieter Schneider California State University Ruhr-Universität Bocum Esteban Hernandez Esteve William J. Schrader Bank of Spain Pennsylvania State University Paul Frishkoff Donald H. Skadden University of Oregon American Institute of Certified Orace E. Johnson Public Accountants University of Illinois David Solomons (Emeritus) H. Thomas Johnson University of Pennsylvania Portland State University James J. Tucker R. V. Mattessich (Emeritus) Rutgers University University of British Columbia Paul Uselding Kenneth S. Most University of Northern Iowa Florida International University Murray C. Wells George J. Murphy University of Sydney University of Saskatchewan Arthur Wyatt Christopher Nobes Authur Andersen & Co. University of Reading Stephen A. Zeff R. H. Parker Rice University University of Exeter See inside back cover for list of consulting referees for this issue. The Accounting Historians Journal is a refereed scholarly journal published semiannually in the Spring and Fall, printed by The Birmingham Publishing Company, 130 South 19th Street, Birmingham Alabama 35233. ISSN 0148- 4184. The Accounting Historians Journal does not assume responsibility for statements of fact or opinion made by its contributors, Manuscripts submitted to The Accounting Historians Journal should be sent to the Manuscript Editor whose address is shown at the end of the Guide for Submitting Manuscripts in this issue. ii https://egrove.olemiss.edu/aah_journal/vol15/iss2/13 4 et al.: Accounting Historians Journal, 1988, Vol. 15, no. 2 THE ACCOUNTING HISTORIANS JOURNAL Semiannual Publication of The Academy of Accounting Historians Volume 15, Number 2 Fall 1988 CONTENTS Main Articles Select Bibliography of Works on the History of Accounting 1981-1987 — R. H. Parker 1 Influences From Early Accounting Literature on Contemporary Research — Robert J. Bricker 83 The Importance of Accounting to the Shakers — — Archie Faircloth 99 A Content Comparison of Antebellum Plantation Records and Thomas Affleck's Accounting Principles — Jan Richard Heier 131 The Scottish Enlightenment and the Development of Accounting — Michael J. Mepham 151 Retrospect C. C. Marsh's 1835 Lecture on the Study of Book-Keeping, with a Balance Sheet — [Reprint of a lecture by a 19th century American author] Foreword — Terry K. Sheldahl 177 1988 Accounting Hall of Fame Induction Introduction — Thomas J. Burns 205 Response — Norton M. Bedford 207 Editorial Sydney and Beyond — Gary John Previts 213 Editor's Correction to Volumn 15, No. 1 215 iii Published by eGrove, 1988 5 Accounting Historians Journal, Vol. 15 [1988], Iss. 2, Art. 13 CONTENTS (continued) Reviews of Books and Other Publications Sokolow, The History of Accounting Thought [Istocia razwitija buchgaltierskowo uczieta] — Alicia Jaruga 219 Meij, Depreciation and Replacement Policy — Doris M. Cook 222 Vangermeersch, Editor, The Contributions of Alexander Hamilton Church to Accounting and Management — Akhil Kumar 224 Announcement of 1988 Hourglass Award 227 Contents of Research Journals 228 iv https://egrove.olemiss.edu/aah_journal/vol15/iss2/13 6 et al.: Accounting Historians Journal, 1988, Vol. 15, no. 2 GUIDELINES ON RESEARCH 1. Manuscripts should provide a clear specification of the research issue, problem and/or hypothesis being addressed, an explanation of the derivation of the issue and a plan to address these. 2. Authors should develop a statement about the method employed in the research, including a full indication of the extent and the manner in which the methodology is used and the degree to which the research plan is achieved by means of the method. Such a statement should include a specification of the original materials or data collected or employed and a statement of the rationale employed in selecting the source material(s). A description of the evidential data used in con- ducting the final phases of the evaluation and which support the reported findings should be clearly stated. 3. When contemporary implications of the research are demonstrable or can be developed, as appropriate, the results of the research will be deemed as having added merit. 4. Manuscripts which involve general periods of time, such as a study over a decade or longer, should develop explanations which are sensitive to changes in technology, education, politi- cal, economic and similar environmental factors. 5. While historical research communities have long de- bated the ability to develop proper evidence to assign causa- tion to particular factors, authors may be expected to address and evaluate the 'probable' influences related to the issue or hypothesis being examined as consistent with an interpretation of the method, data and plan described. 6. A conclusion/interpretation of the research must be stated so as to be understood as consistent with the objective, plan and data used in the study. The finding(s) should be clearly 'tied back' to the problem specified in the research and emphasize the relevance to contemporary practice, education and/or research and policy issues as appropriate. Implications of the study for future research should be stated. 7. Purely descriptive papers continue to be of importance but must be carefully and completely developed and be based upon original materials as principal sources. v Published by eGrove, 1988 7 Accounting Historians Journal, Vol. 15 [1988], Iss. 2, Art. 13 GUIDE FOR SUBMITTING