Accounting Historians Journal Volume 11 Article 15 Issue 2 Fall 1984 1984 Accounting Historians Journal, 1984, Vol. 11, 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 (1984) "Accounting Historians Journal, 1984, Vol. 11, no. 2 [whole issue]," Accounting Historians Journal: Vol. 11 : Iss. 2 , Article 15. Available at: https://egrove.olemiss.edu/aah_journal/vol11/iss2/15 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, 1984, Vol. 11, no. 2 The Accounting Historians Journal Published by The Academy of Accounting Historians Fall 1984 Volume 11, Number 2 Research on the Evolution of Accounting Thought and Accounting Practice Published by eGrove, 1984 1 Accounting Historians Journal, Vol. 11 [1984], Iss. 2, Art. 15 THE ACADEMY OF ACCOUNTING HISTORIANS The Academy of Accounting Historians is a nonprofit organization of persons in- terested in accounting history and was 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, including the environment within which they developed. Mem- bership is open to persons, in all countries, who are interested in accounting history. OFFICERS—1984 President Edward N. Coffman Virginia Commonwealth University Vice President Dale L. Flesher University of Mississippi Vice President Eugene H. Flegm General Motors Corporation Treasurer Richard Vangermeersch University of Rhode Island Secretary Alfred R. Roberts Georgia State University Richard P. Brief Robert H. Parker New York University University of Exeter Edward N. Coffman Gary John Previts Virginia Commonwealth University Case Western Reserve University Norman X. Dressel Hanns-Martin W. Schoenfeld Georgia State University University of Illinois Dale L. Flesher Ross M. Skinner University of Mississippi Clarkson Gordon & Co. Paul Frishkoff Mervyn W. Wingfield University of Oregon James Madison University H. Thomas Johnson Arthur R. Wyatt University of Washington Financial Accounting Standards Osamu Kojima Board Kwansei Gakuin-Japan Basil S. Yamey Barbara D. Merino London School of Economics North Texas State University Vernon K. Zimmerman University of Illinois In addition to publishing The Accounting Historians Journal, The Academy pub- lishes The Accounting Historians Notebook (newsletter), Monographs, Working Papers, and reprints of Accounting History Classics. For information concerning the newsletter contact Dale L. Flesher, School of Accountancy, University of Mis- sissippi, University, Mississippi 38677. For information on the publications of The Academy mentioned above, as well as back issues of The Journal, refer to the various announcements in this issue. Annual membership dues, including subscriptions to The Accounting Historians Journal and The Accounting Historians Notebook, $20.00. Refer to the membership announcement in this issue. Inquiries concerning membership and other matters relating to The Academy (other than submission of manuscripts to The Accounting Historians Journal) should be addressed to: Secretary, The Academy of Accounting Historians, P.O. Box 658, Georgia State University, Atlanta, Georgia 30303 U.S.A. https://egrove.olemiss.edu/aah_journal/vol11/iss2/15 2 et al.: Accounting Historians Journal, 1984, Vol. 11, no. 2 The Accounting Historians Journal Fall 1984 Volume 11, Number 2 Published by eGrove, 1984 3 Accounting Historians Journal, Vol. 11 [1984], Iss. 2, Art. 15 EDITORIAL STAFF OF THE ACCOUNTING HISTORIANS JOURNAL Co-Editors Kenneth S. Most, Manuscripts Editor Mervyn W. Wingfield, Production Editor Florida International University James Madison University Advisory Editors Gary John Previts Williard E. Stone Case Western Reserve University University of Florida (Emeritus) Feature Editors Linda H. Kistler, Book Reviews Maureen H. Berry, Doctoral Research University of Lowell University of Illinois Editorial Board Rolf K. Auster Lyle E. Jacobsen Florida International University University of Hawaii at Manoa Vahé Baladouni H. Thomas Johnson University of New Orleans University of Washington Richard P. Brief Orville R. Keister New York University University of Akron Dale A. Buckmaster Anthony T. Krzystofik University of Delaware University of Massachusetts R. J. Chambers Geoffrey A. Lee University of Sydney University of Nottingham Michael Chatfield Albro Martin California State University, Fresno Bradley University Bernard A. Coda Robert H. Parker North Texas State University University of Exeter Diana Flamholtz Hanns-Martin W. Schoenfeld Loyola-Marymount University University of Illinois Paul Frishkoff William G. Shenkir University of Oregon University of Virginia Horace R. Givens S. Takatera University of Maine at Orono University of Kyoto Louis Goldberg William Woodruff University of Melbourne University of Florida Hugh P. Hughes Georgia State University The Accounting Historians Journal is a refereed scholarly journal published semiannually in the Spring and Fall: printed by The Birmingham Publishing Com- pany, 130 South 19th Street, Birmingham, Alabama 35233. The Journal is the suc- cessor to the quarterly publication The Accounting Historian and is numbered as a continuation to maintain the sequence of that issue which commenced in Jan- uary, 1974. 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 Manuscripts Editor whose address is shown at the end of the Guide for Submitting Manuscripts in this issue. ii https://egrove.olemiss.edu/aah_journal/vol11/iss2/15 4 et al.: Accounting Historians Journal, 1984, Vol. 11, no. 2 THE ACCOUNTING HISTORIANS JOURNAL Semiannual Publication of The Academy of Accounting Historians Volume 11, Number 2 Fall, 1984 CONTENTS Page Guide for Submitting Manuscripts v Reproduction Policy vi Editorial vii Feature Articles Frameworks of American Financial Accounting Thought: An Historical Perspective to 1973—GARY J. PREVITS 1 The Pension Accounting Myth—MARY S. STONE 19 Early Canadian Financial Statement Disclosure Legislation—GEORGE J. MURPHY 39 Cyclical Aspects of Twentieth Century American Accounting—MICHAEL JAMES DAI LEY 61 Episodes in the Australian Tax Accounting Saga— ROBERT W. GIBSON 77 Historical Nuggets Etymological Observations on Some Accounting Terms—VAHÉ BALADOUNI 101 The "Roots" of Accounting—G. A. SWANSON 111 George C. Mathews: An Early Commissioner of the SEC— WILLIAM D. COOPER 117 Tithing and Income Measurement—J. EDWARD KETZ 129 The Ideas of Stuart Chase on Waste and Inefficiency— ROBERT BLOOM and HANS HEYMANN . 133 Book Reviews, Linda H. Kistler, Editor Brief, Selections From Encyclopaedia of Accounting 1903 COFFMAN 143 Clarke, The Tangled Web of Price Variation Accounting BLOOM 145 iii Published by eGrove, 1984 5 Accounting Historians Journal, Vol. 11 [1984], Iss. 2, Art. 15 Page Forrester, Frank Sewell Bray WALDRON 148 Goldberg, The Florescent Decade: Accounting Education in Australia O'KEEFFE 149 Jones, Accountancy and the British Economy: The Evolution of Ernst & Whinney 1840-1980 MEPHAM 152 Most, Accounting Theory FLESHER... .154 Norris, Accounting Theory MISTER... .155 Ritchie, James M. Landis: Dean of the Regulators... .LOEB.. .157 Scovell, Cost Accounting and Burden Application STEEDLE 159 Watanabe, Son-Eki Keisanshi Ron (A History of Profit and Loss Accounting) KIMIZUKA 161 Wise, Peat, Marwick, Mitchell & Co. 85 Years PREVITS.. .163 Doctoral Research, Maureen H. Berry, Editor Doctoral Dissertation Abstracts—Lister, Ababio-Appah, Agbonyitor, Shelley, Elkharouf, Fesmire, Jaglinska- Bieniek, Bernstein, Fiereder 165 Announcements 174 © The Academy of Accounting Historians, 1984 iv https://egrove.olemiss.edu/aah_journal/vol11/iss2/15 6 et al.: Accounting Historians Journal, 1984, Vol. 11, no. 2 Guide for Submitting Manuscripts Manuscripts must be in English and of acceptable style and organization for clarity of presentation. Submit three copies typewritten, double-spaced (except for indented quotations) on one side of 8½ x 11 inch (approx. 28.5 cm x 28.0 cm) white paper; paragraphs should be indented. An abstract of not more than 100 words should accompany the manuscript on a separate page. The manuscript should not exceed 7,000 words and margins should be wide enough to facilitate editing and duplication. All pages, including footnote and references pages, should be serially numbered. The cover sheet should state the title of paper, name(s) of author(s), affiliation, and the appropriate address for further correspondence. The title, but not the name(s) of the author(s), should appear on the abstract page and on the first page of the body of the manuscript. Acknowledgments should appear at the bottom of the first page of the body of the manuscript and be excluded from the consecutively numbered footnotes. Manuscripts currently under review by other publications should not be sub- mitted. Major headings within the manuscript should be centered, underscored, and un- numbered with the first letter of major words capitalized. Subheadings should be on a separate line