New journal editorial policy

The editors of the Accounting Historians Journal announce the initiation of a submissions fee for articles submitted on January 1, 1987 and after. The fee structure is $25 for non members and that$25 amount can be applied against a full years dues for an academic member: submission fee is $15 for current members of the Academy for each submission. In addition the editorial team has indicated their continuing interest in the quality of research which appears in the Journal. In its work with the review board the team is emphasizing certain aspects of each manuscript submitted to be sure that the author properly provides results that are new, true, and interesting

Editors prologue

Volume 4 contains many papers from the Second World Congress of Accounting Historians

Editorial: Sydney and beyond; Sydney and beyond

Writing now in the autumn of the Northern Hemisphere : and looking back a few short weeks to Sydney and the Fifth World Congress of Accounting Historians : it all seems so distant but ever more memorable. The efforts of Murray Wells, Alan Craswell and their colleagues at the Univesity of Sydney (and from the Australian profession all the more) to host those of our number of over 120 registrants who attended sessions, were greatly appreciated

PhD Syllabus of Seminar in Accounting History

WEATHERHEAD SCHOOL OF MANAGEMENT CASE WESTERN RESERVE UNIVERSITY ACCT 601 SEMINAR SYLLABUS (Subject to amendment) Development of Accounting Thought — PreClassical, Classical and Contemporary Period

Methods and meanings of historical interpretation for accountancy

Von Mises suggests that history is an intellectual effort which resembles the audit of human activity. History deals with human action, that is, the actions performed by individuals and groups of individuals. It describes the conditions under which people lived and the way they reacted to these conditions. It\u27s subjects are human judgments of value and the ends sought guided by these judgments, the means men resorted to in order to attain the ends sought, and the outcome of their actions. History deals with man\u27s reaction to the state of his environment, both the natural environment and the social environment as determined by the actions of preceding generations as well as by those of contemporaries

Old wine: The new Harvard bottle

Accounting historians, familiar with the evolution of income determination theory are aware fo the host of early writers who became embroiled in the issue of interest as a cost

Frameworks of American financial accounting thought: An historical perspective to 1973

The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board\u27s concept statements and its conceptual framework project can better be understood if a perspective of prior framework efforts is used. This paper interprets the principal prior efforts to produce a comprehensive conceptual framework for financial reports down to the time the FASB was formed in 1972. It shows that previous efforts were slow to evolve, and to respond to environmental changes. There is also evidence that a continuing dynamic tension has existed between the patterns proposed by practitioner groups and those of groups of academics

Hazy history: Fact and folklore in accounting

The object of all this review of historical apocrypha is really quite simple - historical statements made by non-historians, in particular, must be challenged by historians