Synopsis of essays on historical accounting topics published in the centennial issue of the Journal of Accountancy

In late 1985, members of the Academy of Accounting Historians were invited to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for possible publication in a centennial issue of the Journal of Accountancy. Due to the limited space devoted to these essays in the special issue of the Journal of Accountancy, only a small number of the many fine essays submitted were published. The following paragraphs contain a brief synopsis of each essay published in the centennial issue of the Journal

Editorial

Since this is the last issue of the Journal for which I have responsibilities as Manuscripts Editor, I would like to reflect on several aspects of the Journal during my term as a member of the Editorial Staff

Additional Photos from 40th Anniversary Conference; Coffman and Jensen Receive Life Membership

Edward N. Coffman, past President of the Academy and former Editor of the Accounting Historians Journal has been a long term supporter of Academy events and activities. Daniel L. Jensen, is a past President of the Academy of Accounting Historians, and has served in the past two decades as the academic administrator for The Accounting Hall of Fame at The Ohio State University

Writing an accounting or business history: Notes toward a methodology

Historical research in accounting and business includes many subject areas, including the writing of histories of accounting and business firms. Each subject area of historical research must be undertaken by utilizing appropriate research methodology. In this article, a research methodology is presented to assist those interested in writing an accounting or business history

Working paper series: A fifteen year review

In 1974, The Academy of Accounting. Historians established the Working Paper Series to provide Academy members a means of exposing historical research to a wider audience, exchanging of ideas, and providing feedback from other qualified persons interested in research

Corporate governance in the 19th century: Evidence from the Chesapeake and Ohio Canal Company

Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder review committee to review the annual report of the president and directors. The paper shows how the C&O stockholders used this committee to supplement the corporate governance structure. The corporate governance structure of the C&O is also viewed from a theoretical structure as espoused by Hart [1995]