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Accounting Historians Journal, 1998, Vol. 25, No. 1 [Whole Issue] Accounting Historians Journal Volume 25 Article 15 Issue 1 June 1998 1998 Accounting Historians Journal, 1998, Vol. 25, no. 1 [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 (1998) "Accounting Historians Journal, 1998, Vol. 25, no. 1 [whole issue]," Accounting Historians Journal: Vol. 25 : Iss. 1 , Article 15. Available at: https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 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, 1998, Vol. 25, no. 1 Published by eGrove, 1998 1 Accounting Historians Journal, Vol. 25 [1998], Iss. 1, Art. 15 Published by The Academy of Accounting Historians The Accounting Historians Journal June 1998 Volume 25, Number 1 Research on the Evolution of Accounting Thought and Accounting Practice https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 2 et al.: Accounting Historians Journal, 1998, Vol. 25, no. 1 The Accounting Historians Journal • Volume 25, Number 1 June 1998 Officers - 1998 President Elliott L. Slocum Georgia State University President-Elect Tom A. Lee University of Alabama First Vice-President. Kathleen E. Sinning Western Michigan University Second Vice-President Finley O. Graves Kansas State University Treasurer Sarah A. Holmes Texas A&M University Secretary William D. Samson University of Alabama Trustees - 1998 Eugene N. Flegm, (General Motors, Retired), Chairman of the Board Maureen H. Berry, University of Illinois Ashton C. Bishop, James Madison University Edward N. Coffman, Virginia Commonwealth University Doris M. Cook, University of Arkansas Dale L. Flesher, University of Mississippi Michael J.R. Gaffikin, University of Wollongong Hiroshi Okano, Osaka City University Gary J. Previts, Case Western Reserve University Alan J. Richardson, Queens University Rasoul H. Tondkar, Virginia Commonwealth University Richard G. Vangermeersch, University of Rhode Island Michael Wilk, Ernst & Young Mary S. Stone, Corporate Agent, University of Alabama In addition to publishing the Accounting Historians Journal, the Academy publishes The Accounting Historians Notebook, Monographs, and reprints of Accounting History Classics. Annual membership dues, including subscriptions to the Accounting Historians Journal and The Accounting Historians Notebook, are $40 (U.S.) for individuals and $50 (U.S.) for institutions and libraries. Inquiries concerning membership, publications, and other matters relating to the Academy (other than submission of manuscripts to the Accounting Historians Journal) should be addressed to William D. Samson, The Academy of Accounting Historians, Culverhouse School of Accountancy, University of Alabama, Box 870220, Tuscaloosa, AL 35487-0220. Published by eGrove, 1998 3 Accounting Historians Journal, Vol. 25 [1998], Iss. 1, Art. 15 The Accounting Historians Journal June 1998 Volume 23, Number 1 https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 4 et al.: Accounting Historians Journal, 1998, Vol. 25, no. 1 AHJ EDITORIAL STAFF EDITOR PRODUCTION EDITOR BOOK REVIEW EDITOR Richard K. Fleischman A.J. Cataldo Victoria Beard John Carroll University Gonzaga University University of North Dakota EDITORIAL BOARD Jesse V. Boyles, University of Florida Robert J. Bricker, Case Western Reserve University Richard P. Brief, New York University Dale A. Buckmaster, University of Delaware Garry D. Carnegie, Deakin University Mark A. Covaleski, University of Wisconsin John R. Edwards, Cardiff Business School Tonya K. Flesher, University of Mississippi Anne Fortin, Université du Québec à Montréal Michael J.R. Gaffikin, University of Wollongong O. Finley Graves, Kansas State University Esteban Hernández-Esteve, Bank of Spain Sarah A. Holmes, Texas A&M University Karen L. Hooks, Florida Atlantic University Moyra J.M. Kedslie, University of Hull Thomas A. Lee, University of Alabama Yannick Lemarchand, Université de Nantes Anne Loft, Copenhagen Business School Richard V. Mattessich, University of British Columbia Alan G. Mayper, University of North Texas Carol J. McNair, Babson College Cheryl S. McWatters, McGill University Barbara D. Merino, University of North Texas Paul J. Miranti, Rutgers University Christopher J. Napier, University of Southampton Leslie S. Oakes, University of New Mexico Hiroshi Okano, Osaka City University Lee D. Parker, University of Adelaide Chris Poullaos, University of New South Wales Gary J. Previts, Case Western Reserve University Robert C. Ricketts, Texas Tech University Michael E. Scorgie, La Trobe University Kumar N. Sivakumar, Georgia State University Ram S. Sriram, Georgia State University Mary S. Stone, University of Alabama Donna L. Street, James Madison University Thomas N. Tyson, St. John Fisher College Richard G. Vangermeersch, University of Rhode Island Gloria L. Vollmers, University of Maine Joni J. Young, University of New Mexico Stephen A. Zeff, Rice University The Accounting Historians Journal is a refereed, scholarly journal published semiannually in June and December, printed by the Birmingham Printing and Publishing Company, 3101 6th Avenue South, Birmingham, AL 35233. ISSN 0148-4182. AHJ does not assume responsibility for statements of fact or opinion made by its contributors. Published by eGrove, 1998 ii 5 Accounting Historians Journal, Vol. 25 [1998], Iss. 1, Art. 15 ACCOUNTING HISTORIANS JOURNAL Semiannual Publication of The Academy of Accounting Historians Volume 25, Number 1 June 1998 CONTENTS Main Articles Recent Insights into Mesopotamian Accounting of the 3rd Millennium B.C. — Successor to Token Accounting — Richard V. Mattessich 1 The Forgotten Accounting Association: The Institute of Accounts — George C. Romeo and Larissa S. Kyj 29 John Johnson's Letters: The Accounting Role of Tudor Merchants' Correspondence — David Oldroyd 57 The Rise and Fall of Debit-Credit Bookkeeping in China: History and Analysis — Shimin Chen 73 A Labor-Based Explanation for Accounting Innovation in a Late Nineteenth Century American Corporation — Rodney R. Michael and Paul A. Nelson 93 Towards an Institutional Analysis of Accounting Change in the Royal Tobacco Factory of Seville — Salvador Carmona, Mahmoud Ezzamel, and Fernando Gutierrez 115 1997 Accounting Hall of Fame Induction John Campbell Burton 149 Thomas Junior Burns 159 https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 6 et al.: Accounting Historians Journal, 1998, Vol. 25, no. 1 Reviews of Books Donoso-Anes, Una Contrihución a la Historia de la Contabilidad: Análisis de las Prácticas Contables Desarrolladas por la Tesorería de la Casa de la Contratación de las Indias en Sevilla, 1503-1717 — Esteban Hernández-Esteve 163 New York State Society of CPAs: Celebrating a Century of Integrity — Julia Grant 166 Power, (ed.), Accounting and Science: Natural Inquiry and Commercial Reason — Paul F. Williams 168 Staubus, Economic Influences on the Development of Accounting in Firms — Robert J. Bricker 171 Tidrick, (ed.), Leonard M. Savoie: Words from the Past, Thoughts for Today — Daniel L. Jensen 174 iv Published by eGrove, 1998 7 Accounting Historians Journal, Vol. 25 [1998], Iss. 1, Art. 15 ACCOUNTING HISTORIANS JOURNAL Statement of Policy The Accounting Historians Journal is an international jour­ nal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides an historical perspective on contemporary accounting issues. Authors may find the following guidelines helpful. 1. Authors should provide a clear specification of the research issue or problem addressed and the motivation for the study. 2. Authors should describe the method employed in the re­ search, indicating the extent and manner in which they intend to employ the methodology. Manuscripts are encouraged that draw on a variety of conceptual frameworks and techniques, including those used in other social sciences. 3. Manuscripts that rely on primary sources should contain a statement specifying the original materials or data collected or analyzed and the rationale used in selection of those source materials. Authors should provide the reader information as to how these source materials may be accessed. 4. Authors who use a critical or new theoretical framework to examine prior historical interpretations of the development of accounting thought or practice should include a discussion of the rationale for use of that framework in the manuscript. 5. In performing all analyses, authors should be sensitive to and take adequate account of the social, political, and economic contents of the time period examined and of other environ­ mental factors. 6. While historians have long debated the ability to assign cau­ sation to particular factors, we encourage authors to address and evaluate the probable influences related to the problem or issue examined. 7. Authors should clearly state all their interpretations of re­ sults, and the conclusions they draw should be consistent with the original objectives of and data used in the study Interpreta­ tions and conclusions should be clearly linked to the research problem. Authors also should state the implications of the study for future research. V https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 8 et al.: Accounting Historians
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