Accounting Historians Journal, 1997, Vol. 24, No. 1 [Whole Issue]
Total Page:16
File Type:pdf, Size:1020Kb
Accounting Historians Journal Volume 24 Article 11 Issue 1 June 1997 1997 Accounting Historians Journal, 1997, Vol. 24, 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 (1997) "Accounting Historians Journal, 1997, Vol. 24, no. 1 [whole issue]," Accounting Historians Journal: Vol. 24 : Iss. 1 , Article 11. Available at: https://egrove.olemiss.edu/aah_journal/vol24/iss1/11 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, 1997, Vol. 24, no. 1 Published by eGrove, 1997 1 Accounting Historians Journal, Vol. 24 [1997], Iss. 1, Art. 11 Published by The Academy of Accounting Historians The Accounting Historians Journal June 1997 Volume 24, Number 1 Research on the Evolution of Accounting Thought and Accounting Practice https://egrove.olemiss.edu/aah_journal/vol24/iss1/11 2 et al.: Accounting Historians Journal, 1997, Vol. 24, no. 1 The Accounting Historians Journal Vol. 24, No. 1 June 1997 ' OFFICERS - 1997 President Ross H. Tondkar Virginia Commonwealth University President-Elect Elliott L. Slocum Georgia State University First Vice President. Tom A. Lee University of Alabama Second Vice President Kathleen E. Sinning Western Michigan University Treasurer Sarah A. Holmes Texas A&M University Secretary William D. Samson University of Alabama TRUSTEES - 1997 Eugene N. Flegm, (General Motors, Retired) Chairman of the Board Maureen Berry, University of Illinois Ashton Bishop, James Madison University Edward N. Coffman, Virginia Commonwealth University Doris M. Cook, University of Arkansas John R. Edwards, Cardiff Business School - University of Wales Dale A. Flesher, University of Mississippi Michael J. R. Gaffikin, University of Wollongong Barry Huff, Deloitte & Touche Hiroshi Okano, Osaka City University Gary J. Previts, Case Western Reserve University Alan J. Richardson, Queens University Richard G. Vangermeersch, University of Rhode Island Mary S. Stone, Corporate Agent, University of Alabama 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 membership dues, including subscriptions to The Ac counting Historians Journal and The Accounting Historians Notebook, are $40 (U.S.) for individuals and $50 (U.S.) for institutions and li braries. Inquiries concerning membership, publications, and other matters relating to the Academy (other than submission of manu scripts to The Accounting Historians Journal) should be addressed to William D. Samson, The Academy of Accounting Historians, Culverhouse School of Accountancy, College of Business Administra tion, University of Alabama, Tuscaloosa, AL 35487-0220. Published by eGrove, 1997 3 Accounting Historians Journal, Vol. 24 [1997], Iss. 1, Art. 11 The Accounting Historians Journal June 1997 Volume 24, Number 1 https://egrove.olemiss.edu/aah_journal/vol24/iss1/11 4 et al.: Accounting Historians Journal, 1997, Vol. 24, no. 1 EDITORIAL STAFF OF THE ACCOUNTING HISTORIANS JOURNAL EDITORS Barbara D. Merino Patti A. Mills University of North Texas Indiana State University ASSOCIATE EDITORS Victoria Beard Jennifer B. Hayes University of North Dakota University of North Texas EDITORIAL BOARD Maureen H. Berry, University of Illinois Ashton C. Bishop, Jr., James Madison University Jesse V. Boyles, University of Florida Robert J. Bricker, Case Western Reserve University Richard Brief, New York University Dale A. Buckmaster, University of Delaware Mark A. Covaleski, University of Wisconsin Esteban Hernandez Esteve, Bank of Spain Richard K. Fleischman, John Carroll University Dale L. Flesher, University of Mississippi Anne Fortin, Universite du Quebec a Montreal Michael J. F. Gaffikin, University of Wollongong O. Finley Graves, University of Mississippi Sarah A. Holmes, Texas A&M University Karen L. Hooks, Florida Atlantic University J. Edward Ketz, Pennsylvania State University Thomas A. Lee, University of Alabama Anne Loft, Copenhagen Business School Richard H. Macve, London School of Economics Alan G. Mayper, University of North Texas Moyra J. McKedslie, The University of Hull C. J. McNair, Babson College Cheryl S. McWatters, McGill University Paul Miranti, Rutgers University Christopher J. Napier, London School of Economics Marilyn D. Neimark, CUNY - Baruch College Leslie Oakes, University of New Mexico Chris Poullaos, University of New South Wales Gary John Previts, Case Western Reserve University Shigeto Sasaki, Senshu University Kumar N. Sivakumar, Georgia State University Ram S. Sriram, Georgia State University Ross E. Stewart, Seattle Pacific University Mary Stone, University of Alabama Tomoko Takayama, University of Tokyo Thomas N. Tyson, St. John Fisher College Richard G. Vangermeersch, University of Rhode Island Gloria Vollmers, University of Maine Eamonn J. Walsh, New York University 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 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 Published by eGrove, 1997 5 Accounting Historians Journal, Vol. 24 [1997], Iss. 1, Art. 11 THE ACCOUNTING HISTORIANS JOURNAL Semiannual Publication of The Academy of Accounting Historians Volume 24, Number 1 June 1997 CONTENTS Main Articles Agent's Reputation, Accounting and Costing in Organisational Control Structures — Tom McLean 1 Evolution of Professional Enforcement in Texas: An Examination of Violations and Sanctions — Mary E. Harston, Sandra T. Welch 25 Antecedents of Modern Earnings Management Research: Income Smoothing in Literature, 1954-1965 — Dale Buckmaster 75 Early Efforts of the U.S. Public Accounting Profession to Investigate the Use of Statistical Sampling — James J. Tucker III 93 The Influence of Scottish Accountants in the United States: The Early Case of the Society of Accountants in Edinburgh — T. A. Lee 117 1996 Accounting Hall of Fame Induction 143 Citation — Daniel L. Jensen 143 Response — Charles Arthur Bowsher 146 Remarks — Paul Kolton 149 Citation — Daniel L. Jensen 151 Response — Donald James Kirk 154 Remarks — Charles T. Horngren 157 Citation — Daniel L. Jensen 159 Response — William Henry Beaver 161 iii https://egrove.olemiss.edu/aah_journal/vol24/iss1/11 6 et al.: Accounting Historians Journal, 1997, Vol. 24, no. 1 Tribute to Osamu Kojima Accounting History: The Contribution of Osamu Kojima — John K. Courtis 165 Reviews of Books and Other Publications Baxter, Accounting Theory — Jeanette M. Sanfilippo. 183 Chatfield and Vangermeersch, Editors, The History of Accounting: An International Encyclopedia — Michael Gaffikin 184 Coffman and Jensen, Editors, T. Coleman Andrews: A Collection of His Writings — Robert Bloom 187 Lee, Bishop and Parker, Editors, Accounting History from the Renaissance to the Present: A Rememberance of Luca Pacioli -— Kathleen Cooper 189 Riahi-Belkaoui, Accounting, A Multiparadigmatic Science — Nola Buhr 192 Sheldahl, Editor, Eighteenth-Century Book-keeping: Twelve Encylopeida Ariticles — Williams 194 Contents of Research Journals 197 iv Published by eGrove, 1997 7 Accounting Historians Journal, Vol. 24 [1997], Iss. 1, Art. 11 THE ACCOUNTING HISTORIANS JOURNAL Statement of Policy The Accounting Historians Journal is an international jour nal that addresses the development of accounting thought and practice. While the Journal embraces all subject matter related to accounting history, research that provides an historical per spective on, and thus, furthers understanding of contemporary accounting issues is particularly encouraged. An essential component of the historian's craft is clear and persuasive writing. The editors encourage authors to use active voice to promote clarity and to highlight the researcher's re sponsibility for interpretations of data and conclusions. Authors may find the following additional guidelines help ful. 1. Authors should provide a clear specification of the re search issue or problem addressed and the motivation for the study. 2. Authors should describe the method employed in the research, indicating the extent and manner in which they in tend to employ the methodology. The editors encourage manu scripts 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. We encourage authors to use evidence that is varied, accessible and reliable. 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 brief discus sion of the source