Reviews [1989,Vol. 16, no. 2]

Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and Dean, G. W., Editors, Chambers on Accounting, Accounting Thought and Practice Through the Years series Reviewed by Chris Poullaos; Esteban Hernandez-Esteve, ed., Historia de la Contabilidad en Espana (The History of Accounting in Spain), Reviewed by Salvador Carmona; Anne Loft, Understanding Accounting in its Social and Historical Context Reviewed by Victoria Beard; Frank J. Swetz, Capitalism Arithmetic: The New Math of the 15th Century Reviewed by Maurice S. Newman; P. Tantral, Accounting Literature in Non-Accounting Journals: An Annotated Bibliography Reviewed by Robert J. Bricker; Basil S. Yamey, Art Accounting Reviewed by Stephen D. Strang

Reviews [1992, Vol. 19, no. 1]

Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl; Finley Graves, Graeme Dean and Frank Clarke, Replacement Costs and Accounting Reform in Post World War I German Reviewed by Dieter Schnedier; Roxanne T. Johnson, An Analysis of the Early Record Keeping in the DuPont Company 1800-1818 Reviewed by Harvey Mann; T. A. Lee, ed., The Closure of the Accounting Profession Reviewed by Kathie Cooper; Paul J. Miranti, Jr., Accountancy Comes of Age: The Development of an American Profession, 1886-1940 Reviewed by Joni Young; Larry Neal, The Rise of Financial Capitalism: International Capital Markets in the Age of Reason Reviewed by Christopher J. Napier; Leonard Spacek, The Growth of Arthur Andersen & Co. 1928-1973: An Oral History Reviewed by Stephen A. Zef

Financial reporting and stewardship accounting in sixteenth-century Spain

This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist

Reviews [1991, Vol. 18, no. 1]

Books reviewed are: R. Dan Brumbaugh, Jr., Thrifts Under Siege. Paul Zane Pilzer, Other Peoples Money. Stephen Pizzo, Mary Flicker, and Paul Muolo, Inside Job: The Looting of Americas Savings and Loans. A Review Essay: The Savings and Loan Crisis by James Schaefer; Edward I. Altman, The Prediction of Corporate Bankruptcy: A Discriminant Analysis Reviewed by Ahmed El-Zayaty; Hugh M. Coombs and J.R. Edwards (Eds), Accountability of Local Authorities in England and Wales 1831-1935 Reviewed by R. H. Jones; J.R. Edwards (Ed)., Legal Regulation of British Company Accounts 1836-1900. Reviewed by Bruce La Rochelle; Max Holland, When the Machine Stopped (A Cautionary Tale from Industrial America) Reviewed by Patti A. Mills; Selden R. Hopkins (Ed.), The Book-keeper and the American Counting Room, Reviewed by Gary John Previts; Luca Pacioli, Unsung Hero of the Renaissance Reviewed by Victoria Beard; McCraw, Thomas ed., Regulation in Perspective: Historical Essays Reviewed by Geofrey T. Mills; Lee D. Parker (Ed.), Financial Reporting to Employees: Front Past to Present Reviewed by Anne Loft; Robert H. Parker (Ed.), Accounting in Australia : Historical Essays Reviewed by Hekinus Manao; Relevance Rediscovered (An anthology of 25 significant articles from the NACA Bulletins and Yearbooks 1919-1929). Selected by Richard Vangermeersch. Reviewed by Lamont F. Steedl

Reviews [1990, Vol. 17, no. 2]

Books reviewed are: Philip D. Bougen, Accounting and Industrial Relations: Some Historical Evidence on Their Interaction Reviewed by Roxanne T. Johnson; Robert H. Frank, Passions Within Reason: The Strategic Role of the Emotions Reviewed by Eric W. Noreen; Axel Grandell, Historiska studier i folkliv, handelsteknik och redovisning Reviewed by Sten Jonsson; Thomas M. Porter, The Rise of Statistical Thinking, 1820-1900. Reviewed by James J. Tucker, III; Rasoul H. Tondkar and Edward N. Coffman, Editors, Working Paper Series Volume 4 Reviewed by Marilynn Collins; Stephen P. Walker, The Society of Accountants in Edinburgh 1854-1914 Reviewed by Richard K. Fleischma

Wages of sin: The financial operations of a Medieval church court

The medieval Church employed law courts to administer the Roman-based canon law. Indeed, in many areas of late medieval Christendom there existed highly developed systems of canon law courts based on the diocese and its divisions. England was no exception. Within the diocese of Canterbury, for example, there were two courts, the Consistory Court, headed by the Commissary-General who exercised diocesan jurisdiction on behalf of the archbishop; and the Court of the Archdeacon, who represented the administrative subdivision below that of the diocese. This study focuses on the Canterbury Consistory and the financial aspects of its operations, particularly as they relate to ex officio cases

Probative capacity of accounts in early-modern Spain

This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from this study are that legal requirements greatly influenced accounting forms and procedure during this period and that Castilian jurisprudence encompassed a theory and standards of evidence to guide the use of accounting records as evidential matter

Reviews [1993, Vol. 20, no. 2]

Books reviewed are: Howard Jarausch and Kenneth Hardy, Quantitative Methods for Historians Reviewed by Stephen J. Young; Thomas J. Burns, U.S. Accounting History 1965-1990 Reviewed by Richard Vangermeersch; Hugh M. Coombs and J.R. Edwards, Local Authority Accounting Methods Reviewed by Rowan Jone

Reviews [1989, Vol. 16, no. 1]

Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg, Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand Reviewed by Michael J. R. Gaffikin; A History of Cooper Brothers & Co.: 1854 To 1954 Reviewed by Jan R. Heier; T. A. Lee, Towards a Theory and Practice of Cash Flow Accounting Reviewed by Robert Bloom; Thomas K. McGraw, Editor, The Essential Alfred Chandler: Essays Toward a Historical Theory of Big Business Reviewed by George Slater; Videotape of Interviews with Emeritus Professor Louis Goldberg, 1986. Conducted by Professor Lee D. Parker. Reviewed by R. H. Parker; Terry K. Sheldahl, Beta Alpha Psi, From Omega to Zeta Omega: The Making of a Comprehensive Fraternity, 1946-1984 Reviewed by Louella Moore; Richard Vangermeersch, Editor, Financial Accounting Milestones in the Annual Reports of United States Steel Corporation (The First Seven Decades) Reviewed by R. A. Brye

Reviews [1992, Vol. 19, no. 2]

Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings and Loan Industry (3 titles reviewed as Continuing Research on the Savings and Loan Crisis; A Review Essay by James Schaefer); H. S. Cobb, Ed., The Overseas Trade of London Exchequer Customs Accounts 1480-1 Reviewed by Hans J. Dykxhoorn; M. J. R. Gaffikin, Accounting Methodology and the Work of R. J. Chambers Reviewed by Chris Poullaos; Richard Mattessich, Ed., Accounting Research in the 1980s and its Future Relevance Reviewed by Anne Fortin; Maurice Moonitz, Selected Writings Reviewed by Michael Chatfield; Richard Vangermeersch, Ed., Relevance Rediscovered, Volume II Reviewed by Lamont F. Steedl