Accounting Historians Journal, 2003, Vol. 30, No. 2 [Whole Issue]
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Accounting Historians Journal Volume 30 Article 10 Issue 2 December 2003 2003 Accounting Historians Journal, 2003, Vol. 30, 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 (2003) "Accounting Historians Journal, 2003, Vol. 30, no. 2 [whole issue]," Accounting Historians Journal: Vol. 30 : Iss. 2 , Article 10. Available at: https://egrove.olemiss.edu/aah_journal/vol30/iss2/10 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, 2003, Vol. 30, no. 2 Published by eGrove, 2003 1 Accounting Historians Journal, Vol. 30 [2003], Iss. 2, Art. 10 Published by The Accounting Historians Journal The Academy of Accounting Historians Praeterita Illuminant Postera The Accounting Historians Journal Vol. 30, No. 2 December 2003 December 2003 Volume 30, Number 2 Research on the Evolution of Accounting Thought and Accounting Practice https://egrove.olemiss.edu/aah_journal/vol30/iss2/10 2 et al.: Accounting Historians Journal, 2003, Vol. 30, no. 2 The Accounting Historians Journal THE ACADEMY OF ACCOUNTING HISTORIANS Volume 30, Number 2 December 2003 APPLICATION FOR 2003 MEMBERSHIP 2003 OFFICERS Individual Membership: $45.00 President Vice-President - Partnerships Student Membership: $10.00 Sarah Holmes and International Texas A&M University Gloria L. Vollmers (979) 845-7934; FAX: 845-0028 University of Maine Name: (please print) email: [email protected] (207) 581-1979; FAX: 581-1956 email: [email protected] President-Elect Mailing Address: Richard K. Fleischman Treasurer John Carroll University John T. Rigsby City: State: (216) 397-4443; FAX: 397-3063 Mississippi State University email: [email protected] (662) 325-1635; FAX 325-1646 Zip Code: Country: email: [email protected] Vice-President - Accounting History Area of Interest: Communication Secretary Daniel L. Jensen Robert B. Williams Ohio State University University of Wollongong (614) 292-2529; FAX: 292-2118 61 242 213616; FAX 61 242 214157 email: [email protected] email: Robert [email protected] Phone: Fax: E-mail: 2003 TRUSTEES Edward N. Coffman, Chairman ____ Eugene H. Flegm (General Motors, retired), Chairman Emeritus Method of Payment: /___/ check enclosed Ashton C. Bishop, (James Madison University), 2001-2003 ____ ____ Edward N. Coffman (Virginia Commonwealth University), 2001-2003 /___/ Mastercard /___/ VISA Joann N. Cross (University of Wisconsin), 2003-2005 Dale L. Flesher (University of Mississippi), 2001-2003 O. Finley Graves (University of North Texas), 2002-2004 Card Number: Cheryl S. McWatters (McGill University), 2003-2005 Barbara Merino (University of North Texas), 2003-2005 Expiration Date: Gary J. Previts (Case Western Reserve University), 2001-2003 Vaughan S. Radcliffe (Case Western Reserve University), 2002-2004 Signature: William D. Samson (University of Alabama), 2003-2005 Kathleen E. Sinning (Western Michigan University), 2001-2003 Thomas N. Tyson (St. John Fisher College), 2002-2004 Mary S. Stone (University of Alabama), Corporate Agent Mail to: Mrs. Kathy H. Rice The Academy of Accounting Historians In addition to publishing the Accounting Historians Journal, the Academy pub- lishes The Accounting Historians Notebook, Monographs, and reprints of Ac- The University of Alabama counting History Classics. Annual membership dues, including subscriptions Box 870220 to the Accounting Historians Journal and The Accounting Historians Notebook, Tuscaloosa, AL 35487 are $45 (U.S.) for individuals, $55 (U.S.) for institutions and libraries and $10 USA for students. Inquiries concerning membership, publications, and other mat- ters relating to the Academy (other than submission of manuscripts to the Accounting Historians Journal) should be addressed to Kathy H. Rice, The Academy of Accounting Historians, The University of Alabama, Box 870220, Tuscaloosa, AL, USA 35487. Published by eGrove, 2003 3 Accounting Historians Journal, Vol. 30 [2003], Iss. 2, Art. 10 Praeterita Illuminant Postera The Accounting Historians Journal December 2003 Volume 30, Number 2 https://egrove.olemiss.edu/aah_journal/vol30/iss2/10 4 et al.: Accounting Historians Journal, 2003, Vol. 30, no. 2 AHJ EDITORIAL STAFF EDITOR REVIEWS EDITOR Stephen P. Walker Cheryl S. McWatters Cardiff University University of Alberta EDITORIAL BOARD Jesse V. Boyles, University of Florida Dale A. Buckmaster, University of Delaware Salvador Carmona, Universidad Carlos III de Madrid Garry D. Carnegie, Deakin University Mark A. Covaleski, University of Wisconsin John R. Edwards, Cardiff University Richard K. Fleischman, John Carroll University Dale L. Flesher, University of Mississippi Michael J.R. Gaffikin, University of Wollongong O. Finley Graves, University of North Texas Esteban Hernández-Esteve, Bank of Spain Karen L. Hooks, Florida Atlantic University Margaret Lamb, University of Warwick Thomas A. Lee, University of Alabama Richard V. Mattessich, University of British Columbia Alan G. Mayper, University of North Texas Christopher J. Napier, University of Southampton Leslie S. Oakes, University of New Mexico Hiroshi Okano, Osaka City University David Oldroyd, University of Newcastle Lee D. Parker, University of Adelaide Chris Poullaos, University of Sydney Gary J. Previts, Case Western Reserve University Robert C. Ricketts, Texas Tech University Michael E. Scorgie, La Trobe University Mary S. Stone, University of Alabama 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. ii Published by eGrove, 2003 5 Accounting Historians Journal, Vol. 30 [2003], Iss. 2, Art. 10 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 . 1 Auditing and Audit Firms in Germany Before 1931 — Lisa Evans . 29 The Impact of World War II on Cost Accounting at the Sperry Corporation — Richard K. Fleischman — and R. Penny Marquette . 67 Accountability and Financial Control as ‘Patriotic’ Strategies: Accomptants and the Public Accounts Committee in Late 17th and Early 18th Century Ireland — Philip O’Regan . 105 Assets in Accounting: Reality Lost — Sarah J. Williams . 133 Interfaces Questions of Taxation Framed as Accounting Historical Research: A Suggested Approach — Margaret Lamb . 175 Noticeboard . 197 iii https://egrove.olemiss.edu/aah_journal/vol30/iss2/10 6 et al.: Accounting Historians Journal, 2003, Vol. 30, no. 2 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 eco- nomic contexts of the time period examined and of other en- vironmental factors. 6. While historians have long debated the ability to assign causation to particular factors, we encourage authors to ad- dress and evaluate the probable influences related to the prob- lem 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. iv Published by eGrove, 2003 7 Accounting Historians Journal, Vol. 30 [2003], Iss. 2, Art. 10 ACCOUNTING HISTORIANS JOURNAL Guide for Manuscript Submission Three (3) copies of manuscripts for publication