Accounting Historians Journal Volume 26 Article 12 Issue 2 December 1999 1999 Accounting Historians Journal, 1999, Vol. 26, 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 (1999) "Accounting Historians Journal, 1999, Vol. 26, no. 2 [whole issue]," Accounting Historians Journal: Vol. 26 : Iss. 2 , Article 12. Available at: https://egrove.olemiss.edu/aah_journal/vol26/iss2/12 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, 1999, Vol. 26, no. 2 Published by eGrove, 1999 1 The Academy of Accounting Historians Accounting Faculty Queen’s University Kingston, ON K71 3N6 Canada Accounting Historians Journal, Vol. 26 [1999], Iss. 2, Art. 12 Published by The Accounting Historians Journal The Academy of Accounting Historians Praeterita Illuminant Postera The Accounting Historians Journal Vol. 26, No. 2 December 1999 December 1999 Volume 26, Number 2 KALAMAZOO, MI PERMIT NO. 478 U.S. POSTAGE BULK RATE PAID Research on the Evolution of Accounting Thought and Accounting Practice https://egrove.olemiss.edu/aah_journal/vol26/iss2/12 2 et al.: Accounting Historians Journal, 1999, Vol. 26, no. 2 The Accounting Historians Journal THE ACADEMY OF ACCOUNTING HISTORIANS Volume 26, Number 2 December 1999 APPLICATION FOR 1999 MEMBERSHIP Officers – 1999 Individual Membership: $40.00 Student Membership: $ 7.50 President . Thomas A. Lee University of Alabama President-Elect . Kathleen E. Sinning Name: (please print) Western Michigan University First Vice-President . O. Finley Graves Mailing Address: Kansas State University Second Vice-President . William D. Samson City: State: University of Alabama Treasurer . Sarah A. Holmes Zip Code: Country: Texas A&M University Secretary . Alan J. Richardson Accounting History Area of Interest: Queen’s University Trustees – 1999 Phone: Fax: Dale L. Flesher, University of Mississippi, Chairman Eugene N. Flegm, General Motors (retired), Chairman Emeritus E-mail: Ashton Bishop, James Madison University Edward N. Coffman, Virginia Commonwealth University Doris M. Cook, University of Arkansas ____ Michael J.R. Gaffikin, University of Wollongong Method of Payment: /___/ check enclosed Daniel L. Jensen, Ohio State University ____ ____ Hiroshi Okano, Osaka City University /___/ Mastercard /___/ VISA Gary J. Previts, Case Western Reserve University Alan J. Richardson, Queen’s University Card Number: Rasoul H. Tondkar, Virginia Commonwealth University Richard G. Vangermeersch, University of Rhode Island Expiration Date: Michael Wilk, Ernst & Young, LLP Mary S. Stone, University of Alabama, Corporate Agent Signature: In addition to publishing the Accounting Historians Journal, the Academy publishes The Accounting Historians Notebook, Monographs, and reprints of Accounting History Classics. Annual Mail to: Professor Alan J. Richardson membership dues, including subscriptions to the Accounting Accounting Faculty Historians Journal and The Accounting Historians Notebook, are $40 (U.S.) for individuals and $50 (U.S.) for institutions and Queen’s University libraries. Inquiries concerning membership, publications, and Kingston, ON K71 3N6 other matters relating to the Academy (other than submission of Canada manuscripts to the Accounting Historians Journal) should be addressed to Alan J. Richardson, The Academy of Accounting Historians, Accounting Faculty, Queen’s University, Kingston, ON K71 3N6, Canada. Published by eGrove, 1999 3 Accounting Historians Journal, Vol. 26 [1999], Iss. 2, Art. 12 Praeterita Illuminant Postera The Accounting Historians Journal December 1999 Volume 26, Number 2 https://egrove.olemiss.edu/aah_journal/vol26/iss2/12 4 et al.: Accounting Historians Journal, 1999, Vol. 26, no. 2 AHJ EDITORIAL STAFF EDITOR PRODUCTION EDITOR BOOK REVIEW EDITOR Richard K. Fleischman A.J. Cataldo Victoria Beard John Carroll University Western Michigan 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. ii Published by eGrove, 1999 5 Accounting Historians Journal, Vol. 26 [1999], Iss. 2, Art. 12 ACCOUNTING HISTORIANS JOURNAL Semiannual Publication of The Academy of Accounting Historians Volume 26, Number 2 December 1999 CONTENTS Main Articles Robert Morris and Reporting for the Treasury under the U.S. Continental Congress —Michael P. Schoderbek. 1 Management Accounting at the Historic Hudson’s Bay Company: A Comparison to 20th Century Practices —Gary P. Spraakman . 35 Management Accounting Practice and Price Calculation at Boulton and Watt’s Soho Foundry: A Late 18th Century Example —Robert Williams . 65 The Evolution of the Conceptual Framework for Business Enterprises in the United States —Stephen A. Zeff . 89 Labor’s Changing Responses to Management Rhetorics: A Study of Accounting-Based Incentive Plans during the First Half of the 20th Century —Leslie S. Oakes, Mark A. Covaleski, —and Mark W. Dirsmith . 133 Reviews of Books McNair and Vangermeersch, Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels —Gloria L. Vollmers . 163 iii https://egrove.olemiss.edu/aah_journal/vol26/iss2/12 6 et al.: Accounting Historians Journal, 1999, Vol. 26, no. 2 Cooke and Nobes (eds.), The Development of Accounting in an International Context: A Festschrift in Honour of R.H. Parker —Bob R.C.J. Van den Brand . 166 Camfferman, Voluntary Annual Report Disclosure by Listed Dutch Companies 1945-1983 —Peter J. Clarke . 169 Okano, Japanese Management Accounting: A Historical and Institutional Perspective — Hideki Murai . 170 iv Published by eGrove, 1999 7 Accounting Historians Journal, Vol. 26 [1999], Iss. 2, Art. 12 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 contents of the time period examined and of other en- vironmental factors. 6. While historians have long debated the ability to assign causation to particular