The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, 1997 Submission Invoice, Application for 1997 Membership

MICHÉLI, E.

FUCHS, M.

HEGYMEGI, P.

STEFANOVITS, P.

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, 1996 Submission Invoice, Application for 1996 Membership

Accounting Historians, Academy of

eGrove (Univ. of Mississippi)

Accounting Historians Journal Volume 23 Issue 1 June 1996 Article 1 1996 Contents [1996, Vol. 23, no. 1]; Accounting Historians Journal, The [1996, Vol. 23, no. 1]; Guide for submitting manuscripts [1996, Vol. 23, no. 1] Academy of Accounting Historians Follow this and additional works at: https://egrove.olemiss.edu/aah_journal  Part of the Accounting Commons, and the Taxation Commons Recommended Citation Accounting Historians, Academy of (1996) "Contents [1996, Vol. 23, no. 1]; Accounting Historians Journal, The [1996, Vol. 23, no. 1]; Guide for submitting manuscripts [1996, Vol. 23, no. 1]," Accounting Historians Journal: Vol. 23 : Iss. 1 , Article 1. Available at: https://egrove.olemiss.edu/aah_journal/vol23/iss1/1 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 egrove@olemiss.edu. Published by The Academy of Accounting Historians The Accounting Historians Journal June 1996 Volume 23, Number 1 Research on the Evolution of Accounting Thought and Accounting Practice 1Accounting Historians: Contents [1996, Vol. 23, no. 1]; Accounting Historians Journal, The [1996, Vol. 23, no. 1]; Guide for submitting manuscripts [1996, Vol. 23, no. 1]Published by eGrove, 1996The Accounting Historians Journal Vol. 23, No. 1 June 1996 OFFICERS - 1996 President Doris M. Cook University of Arkansas Rasoul H. Tondkar Virginia Commonwealth University Elliott L. Slocum Georgia State University Tom A. Lee University of Alabama Sarah A. Holmes Texas A&M University Secretary William D. Samson University of Alabama TRUSTEES - 1996 Eugene N. Flegm, (General Motors, Retired) Chairman of the Board Maureen Berry, University of Illinois Ashton Bishop, James Madison University Thomas J. Burns, Ohio State University Edward N. Coffman, Virginia Commonwealth University John R. Edwards, Cardiff Business School - University of Wales Dale A. Flesher, University of Mississippi Tonya K. Flesher, University of Mississippi Barry Huff, Deloitte & Touche Tom A. Lee, University of Alabama Barbara D. Merino, University of North Texas Hiroshi Okano, Osaka City University Gary J. Previts, Case Western Reserve University Richard G. Vangermeersch, University of Rhode Island Mary S. Stone, Corporate Agent, University of Alabama In addition to publishing The Accounting Historians Journal, the Academy publishes The Accounting Historians Notebook (newsletter), Monographs, Working Papers, and reprints of Accounting History Classics. Annual membership dues, including subscriptions to The Ac-counting Historians Journal and The Accounting Historians Notebook, are $38 (U.S.) for individuals and $48 (U.S.) for institutions and li-braries. Inquiries concerning membership, publications, and other matters relating to the Academy (other than submission of manu-scripts to The Accounting Historians Journal) should be addressed to Wi l l i am D. S a m s o n , The Academy of Accoun t ing H i s t o r i a n s , Culverhouse School of Accountancy, College of Business Administra-tion, University of Alabama, Tuscaloosa, AL 35487-0220. President-Elect First Vice President. . Second Vice President Treasurer 2Accounting Historians Journal, Vol. 23 [1996], Iss. 1, Art. 1https://egrove.olemiss.edu/aah_journal/vol23/iss1/1The Accounting Historians Journal June 1996 Volume 23, Number 1 3Accounting Historians: Contents [1996, Vol. 23, no. 1]; Accounting Historians Journal, The [1996, Vol. 23, no. 1]; Guide for submitting manuscripts [1996, Vol. 23, no. 1]Published by eGrove, 1996EDITORIAL STAFF OF THE ACCOUNTING HISTORIANS JOURNAL EDITORS Barbara D. Merino Patti A. Mills University of North Texas Indiana State University ASSOCIATE EDITORS Victoria Beard Mary Ellen DeCoste University of North Dakota University of North Texas EDITORIAL BOARD Maureen H. Berry, University of Illinois Ashton C. Bishop, Jr., James Madison University Jesse v. Boyles, University of Florida Robert J. Bricker, Case Western Reserve University Richard Brief, New York University Dale A. Buckmaster, University of Delaware Mark A. Covaleski, University of Wisconsin Esteban Hernandez Esteve, Bank of Spain Richard K. Fleischman, John Carroll University Dale L. Flesher, University of Mississippi Anne Fortin, Université du Quebec a Montreal Michael J. R. Gaffikin, University of Wollongong O. Finley Graves, University of Mississippi Sarah A. Holmes, Texas A&M University Karen L. Hooks, University of South Florida J. Edward Ketz, Pennsylvania State University Thomas A. Lee, University of Alabama Anne Loft, Copenhagen Business School Richard H. Macve, University of Wales Alan G. Mayper, University of North Texas Moyra J. McKedslie, The University of Hull C. J. McNair, Babson College Cheryl S. McWatters, McGill University Paul Miranti, Rutgers University Christopher J. Napier, London School of Economics Marilyn D. Neimark, CUNY - Baruch College Leslie Oakes, University of Alberta Chris Poullaos, University of New South Wales Gary John Previts, Case Western Reserve University Shigeto Sasaki, Senshu University Kumar N. Sivakumar, Georgia State University Ram S. Sriram, Georgia State University Ross E. Stewart, Seattle Pacific University Mary Stone, University of Alabama Tomoko Takayama, University of Tokyo Thomas N. Tyson, St. John Fisher College Richard G. Vangermeersch, University of Rhode Island Gloria Vollmers, University of Maine Eamonn J. Walsh, New York University 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 Publishing Company, 130 South 19th Street, Birmingham, Alabama 35233. ISSN 0148-4184. 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 Manuscript Editor whose address is shown at the end of the Guide for Submitting Manuscripts in this issue. ii 4Accounting Historians Journal, Vol. 23 [1996], Iss. 1, Art. 1https://egrove.olemiss.edu/aah_journal/vol23/iss1/1THE ACCOUNTING HISTORIANS JOURNAL Semiannual Publication of The Academy of Accounting Historians Volume 23, Number 1 June 1996 CONTENTS Main Articles Verification Procedures Used in Two Inventory Counts in New Spain, 1596-1597 — David Baron 1 Accounting for Idle Capacity: Its Place in the Historical Cost Literature and Conjecture About Its Disappearance— Gloria Vollmers 25 Patterns of Research Productivity and Knowledge Creation at The Accounting Review: 1967-1993 — Joanne Rodgers, Paul Williams 51 Warren W. Nissley: A Crusader for Collegiate Education — Elliott Slocum, Al Roberts 89 Retrospective A Tribute to Andy Barr — Gary Previts, Dale Flesher 117 Hall of Fame Citation for William W. Cooper — Thomas J. Burns 127 Research and Practice in Contemporary Accounting — W. W. Cooper 130 Review of Books and Other Publications Review Essay: Biblioteca Storica di Ragioneria ed Economia Aziendale — Prof. A. Amaduzzi and Prof. G. Cavazzoni 137 Coombs and Edwards, Accounting Innovation: Municipal Corporations 1835-1935 — Jean E. Harris 142 iii 5Accounting Historians: Contents [1996, Vol. 23, no. 1]; Accounting Historians Journal, The [1996, Vol. 23, no. 1]; Guide for submitting manuscripts [1996, Vol. 23, no. 1]Published by eGrove, 1996Edwards, Editor, Twentieth-Century Accounting Thinkers — Maureen Berry 145 Mattessich, Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline—Thomas N. Tyson 148 Van Wyhe, The Struggle for Status: A History of Accounting Education—Harold Q. Langenderfer 149 Contents of Research Journals 157 iv 6Accounting Historians Journal, Vol. 23 [1996], Iss. 1, Art. 1https://egrove.olemiss.edu/aah_journal/vol23/iss1/1THE ACCOUNTING HISTORIANS JOURNAL Statement of Policy The Accounting Historians Journal is an international jour-nal that addresses the development of accounting thought and practice. While the Journal embraces all subject matter related to accounting history, research that provides an historical per-spective on, and thus, furthers understanding of contemporary accounting issues is particularly encouraged. An essential component of the historian's craft is clear and persuasive writing. The editors encourage authors to use active voice to promote clarity and to highlight the researcher's re-sponsibility for interpretations of data and conclusions. Authors may find the following additional guidelines help-ful. 1. Authors should provide a clear specification of the re-search issue or problem addressed and the motivation for the study. 2. Authors should describe the method employed in the research, indicating the extent and manner in which they in-tend to employ the methodology. The editors encourage manu-scripts 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. We encourage authors to use evidence that is varied, accessible and reliable. 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 brief discus-sion of the source and 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 envi-ronmental factors. 6. While historians have long debated the ability to assign causation to particular factors, we encourage authors to ad-dress and evaluate the probable influences related to the prob-lem or issue examined. 7. Authors should clearly state all their interpretations of results, and the conclusions they draw should be consistent with the original objectives of and data used in the study. Inter-pretations and conclusions should be clearly linked to the re-search problem. We encourage authors to emphasize the rel-evance of the study to contemporary practice, education and/or research as appropriate. Authors also should state the implica-tions of the study for future research. v 7Accounting Historians: Contents [1996, Vol. 23, no. 1]; Accounting Historians Journal, The [1996, Vol. 23, no. 1]; Guide for submitting manuscripts [1996, Vol. 23, no. 1]Published by eGrove, 1996Guide for Submitting Manuscript Manuscripts should be in English and of acceptable style and organization for clarity of presentation. Submit three cop-ies, typewritten, double spaced on side of 8 1/2 X 11 inch (approx. 28.5 cm X 28.0 cm) white paper; paragraphs should be indented. The manuscript should not exceed 7,000 words and margins should be wide enough to facilitate editing and dupli-cation. All pages, including reference pages, should be serially numbered. Manuscripts should be run through a spell-check software program or similar review prior to submission. Cover Sheet The cover sheet should state the title of the paper, name(s) of author(s), affiliation(s), the address for future correspondence and the FAX number or EMAIL address (or both) of the author designated as the contact person for the manuscript. Abstract An abstract of not more than 100 words should accompany the manuscript on a separate page. The title, but not the name(s) of the author(s) should appear on the abstract page and on the first page of the manuscript. Submission fee A submission fee of $25 (U.S.) for non-Academy members. See p. xix for instructions and form that can be used to pay submission fees by credit card. The forrn also allows an author to join the Academy when submitting a manuscript. There are no submission fees for Academy mem-bers. Manuscripts currently under review by other journals should not submitted. Major headings within the manuscript should be centered, underlined, and unnumbered with the first letter of major words capitalized. Subheadings should be on a separate line beginning flush with the left margin and underlined with the first letter of major words capitalized. Third level heading should lead into the paragraph, be underlined and followed by a period; text should follow immediately on the same line. Tables, Figures and Exhibits should be numbered (ara-bic), titled, and, when appropriate, referenced. Limited use of original documents can be accommodated in the Journal if au-thors can provide glossy black and white prints at least 5 X 7. Important textual materials may be presented in both the origi-nal language and the English translation. Tables, and similar items must be discussed in the text and will not be included unless they lend support to the text. 8Accounting Historians Journal, Vol. 23 [1996], Iss. 1, Art. 1https://egrove.olemiss.edu/aah_journal/vol23/iss1/1Literature References Footnotes should not be used for literature references. The work cited should be referenced using the author's name and date of publication in the body of the text, inside square brack-ets, i.e., Garner [1954, p. 33], [Mills, Fall 1979, p. 52]. If the author's name is mentioned in the text, it need not be repeated, i.e., Garner [1954, p. 33] concluded. If a reference has more than three authors, only the first name and et al should be used in the text citation. References to statutes, legal treatise or court cases should follow the accepted form of legal citation. All ref-erences, whether to direct quotations or to paraphrased mate-rial, should contain page numbers. Content Footnotes Content footnotes may be used sparing to expand upon or comment upon the text itself. These should numbered consecu-tively throughout the manuscript and should appear at the bot-tom of page. Bibliography A bibliography of works cited should appear at the end of the manuscript. The works cited should be listed alphabetically according to the surname of the first author. Information about books and journals should include the following informat ion-Books, author(s), title underlined, place of publication, name of publisher date; Journals, author(s), article title with quota-tion marks, journal title underlined, date of issue in parenthe-sis, page numbers. Multiple works by an author should be listed in chronological order; if multiple works appear in a single year, the suffix a, b, etc. should be used to identify each work. For questions of style not covered above, authors should consult a style manual such as Turabian, Kate L. A Manual for Writers of Term Papers, Theses and Dissertations, published by the University of Chicago Press. Diskette When a manuscript has been accepted for publi-cation, authors will be asked to submit a diskette (either 5 1/4 or 3 1/2 inch) with the final manuscript. The diskette should be prepared in IBM compatible ASCII file format. Galley proofs will be sent to the author(s) as permitted by scheduling; however, additions of new material must be strictly limited. vii 9Accounting Historians: Contents [1996, Vol. 23, no. 1]; Accounting Historians Journal, The [1996, Vol. 23, no. 1]; Guide for submitting manuscripts [1996, Vol. 23, no. 1]Published by eGrove, 1996Complementary Copies and Reprints Author(s) will be provided with 3 copies of the Journal issue in which the manu-script is published. Reprints may be ordered from the printer; the minimum order is 100. The printer will establish the price and bill the author(s) directly for the cost of the reprints. 1996 SUBMISSION INVOICE $25.00 Submission fee for non-Academy members. Makes checks payable to: THE ACADEMY OF ACCOUNTING HISTORIANS (In U.S. Dollars drawn on a U.S. Bank) Barbara D. Merino University of North Texas P.O. Box 13677 Denton, TX 76203-3677 Method of Payment: • check enclosed Bill My: • Mastercard • VISA EXPIRATION DATE: SIGNATURE: Card No: You may join the Academy when submitting a manuscript, then there will be no submission fee. APPLICATION FOR 1996 MEMBERSHIP Individual Membership: $38.00 Student Membership: $ 7.50 Name (please print) Mailing Address City State ZIP Code Country Accounting History Area of Interest Phone No.: ( ) Fax No. ( ) Method of Payment: • check enclosed Bill My: • Mastercard • VISA EXPIRATION DATE: SIGNATURE: Card No: viii 10Accounting Historians Journal, Vol. 23 [1996], Iss. 1, Art. 1https://egrove.olemiss.edu/aah_journal/vol23/iss1/1

English

Contents [1996, Vol. 23, no. 1]; Accounting Historians Journal, The [1996, Vol. 23, no. 1]; Guide for submitting manuscripts [1996, Vol. 23, no. 1]

Accounting Historians Journal Volume 23 Issue 2 December 1996 Article 1 1996 Contents [1996, Vol. 23, no. 2]; Accounting Historians Journal, The [1996, Vol. 23, no. 2]; Guide for submitting manuscripts [1996, Vol. 23, no. 2] Academy of Accounting Historians Follow this and additional works at: https://egrove.olemiss.edu/aah_journal  Part of the Accounting Commons, and the Taxation Commons Recommended Citation Accounting Historians, Academy of (1996) "Contents [1996, Vol. 23, no. 2]; Accounting Historians Journal, The [1996, Vol. 23, no. 2]; Guide for submitting manuscripts [1996, Vol. 23, no. 2]," Accounting Historians Journal: Vol. 23 : Iss. 2 , Article 1. Available at: https://egrove.olemiss.edu/aah_journal/vol23/iss2/1 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 egrove@olemiss.edu. Published by The Academy of Accounting Historians December 1996 Volume 23, Number 2 Research on the Evolution of Accounting Thought and Accounting Practice The Accounting Historians Journal 1Accounting Historians: Contents [1996, Vol. 23, no. 2]; Accounting Historians Journal, The [1996, Vol. 23, no. 2]; Guide for submitting manuscripts [1996, Vol. 23, no. 2]Published by eGrove, 1996The Accounting Historians Journal Vol. 23, No. 2 December 1996 OFFICERS - 1996 Doris M. Cook University of Arkansas Rasoul H. Tondkar Virginia Commonwealth University Elliott L. Slocum Georgia State University Tom A. Lee University of Alabama Sarah A. Holmes Texas A&M University Secretary William D. Samson University of Alabama TRUSTEES - 1996 Eugene N. Flegm, (General Motors, Retired) Chairman of the Board Maureen Berry, University of Illinois Ashton Bishop, James Madison University Thomas J. Burns, Ohio State University Edward N. Coffman, Virginia Commonwealth University John R. Edwards, Cardiff Business School - University of Wales Dale A. Flesher, University of Mississippi Tonya K. Flesher, University of Mississippi Barry Huff, Deloitte & Touche Tom A. Lee, University of Alabama Barbara D. Merino, University of North Texas Hiroshi Okano, Osaka City University Gary J. Previts, Case Western Reserve University Richard G. Vangermeersch, University of Rhode Island Mary S. Stone, Corporate Agent, University of Alabama In addit ion to publishing The Accounting Historians Journal, the Academy publishes The Accounting Historians Notebook (newsletter), Monographs, Working Papers, and reprints of Accounting History Classics. Annual membership dues, including subscriptions to The Ac-counting Historians Journal and The Accounting Historians Notebook, are $38 (U.S.) for individuals and $48 (U.S.) for institutions and li-braries. Inquiries concerning membership, publications, and other matters relating to the Academy (other than submission of manu-scripts to The Accounting Historians Journal) should be addressed to Wi l l i am D. S a m s o n , The Academy of Accoun t ing H i s t o r i a n s , Culverhouse School of Accountancy, College of Business Administra-tion, University of Alabama, Tuscaloosa, AL 35487-0220. President President-Elect First Vice President . . Second Vice President Treasurer 2Accounting Historians Journal, Vol. 23 [1996], Iss. 2, Art. 1https://egrove.olemiss.edu/aah_journal/vol23/iss2/1The Accounting Historians Journal December 1996 Volume 23, Number 2 3Accounting Historians: Contents [1996, Vol. 23, no. 2]; Accounting Historians Journal, The [1996, Vol. 23, no. 2]; Guide for submitting manuscripts [1996, Vol. 23, no. 2]Published by eGrove, 1996EDITORIAL STAFF OF THE ACCOUNTING HISTORIANS JOURNAL EDITORS Barbara D. Merino Patti A. Mills University of North Texas Indiana State University ASSOCIATE EDITORS Victoria Beard Mary Ellen DeCoste University of North Dakota University of North Texas EDITORIAL BOARD Maureen H. Berry, University of Illinois Ashton C. Bishop, Jr., James Madison University Jesse V. Boyles, University of Florida Robert J. Bricker, Case Western Reserve University Richard Brief, New York University Dale A. Buckmaster, University of Delaware Mark A. Covaleski, University of Wisconsin Esteban Hernandez Esteve, Bank of Spain Richard K. Fleischman, John Carroll University Dale L. Flesher, University of Mississippi Anne Fortin, Universite du Quebec a Montreal Michael J. F. Gaffikin, University of Wollongong 0 . Finley Graves, University of Mississippi Sarah A. Holmes, Texas A&M University Karen L. Hooks, Florida Atlantic University J. Edward Ketz, Pennsylvania State University Thomas A. Lee, University of Alabama Anne Loft, Copenhagen Business School Richard H. Macve, London School of Economics Alan G. Mayper, University of North Texas Moyra J. McKedslie, The University of Hull C. J. McNair, Babson College Cheryl S. McWatters, McGill University Paul Miranti, Rutgers University Christopher J. Napier, London School of Economics Marilyn D. Neimark, CUNY - Baruch College Leslie Oakes, University of New Mexico Chris Poullaos, University of New South Wales Gary John Previts, Case Western Reserve University Shigeto Sasaki, Senshu University Kumar N. Sivakumar, Georgia State University Ram S. Sriram, Georgia State University Ross E. Stewart, Seattle Pacific University Mary Stone, University of Alabama Tomoko Takayama, University of Tokyo Thomas N. Tyson, St. John Fisher College Richard G. Vangermeersch, University of Rhode Island Gloria Vollmers, University of Maine Eamonn J. Walsh, New York University 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 Publishing Company, 130 South 19th Street, Birmingham, Alabama 3523.3. ISSN 0148-4184. 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 Manuscript Editor whose address is shown at the end of the Guide for Submitting Manuscripts in this issue. ii 4Accounting Historians Journal, Vol. 23 [1996], Iss. 2, Art. 1https://egrove.olemiss.edu/aah_journal/vol23/iss2/1THE ACCOUNTING HISTORIANS JOURNAL Semiannual Publication of The Academy of Accounting Historians Volume 23, Number 2 December 1996 CONTENTS Main Articles Voluntary Disclosure in a Nineteenth Century American Corporation: The Demise of Managerial Information as a Significant Element of Financial Reporting — Rodney R. Michael 1 The Institute of Chartered Accountants of Ontario (ICAO) and the Emergence of Ethical Codes — Dean Neu, Lubna Saleem 35 Samuel J. Broad's Contribution to the Accounting Profession — Gary J. Previts, Thomas R. Robinson 69 Rendering the Unfamiliar Intelligible: Discovering the Human Side of Accounting's Past Through Oral History Interviews — Thomas Tyson 87 Reviews of Books and Other Publications Booth, Management Control in a Voluntary Organization: Accounting and Accountants in Organizational Contest — Rodney Michael 111 Brief, Editor, A Landmark in Accounting Theory: The Work of Gabriel A. D. Preinreich —Dee Ann Ellingson 112 Chambers, An Accounting Thesaurus: 500 Years of Accounting — Gary John Previts 114 5Accounting Historians: Contents [1996, Vol. 23, no. 2]; Accounting Historians Journal, The [1996, Vol. 23, no. 2]; Guide for submitting manuscripts [1996, Vol. 23, no. 2]Published by eGrove, 1996Grant, Editor, The New York State Society of Certified Public Accountants: Foundation for a Profession — Mary E. Harston 116 Lee, Editor, Shaping the Accountancy Profession: The Story of Three Scottish Pioneers — Richard Fleischman 119 Mattessich, Foundational Research in Accounting: Professional Memoirs and Beyond —Thomas R. Robinson 121 Skidelsky, Keynes — Joni J. Young 123 Solomons and Zeff, Editors, Accounting Research, 1948-1958, Volumes I and II — Joann Noe Cross 125 Contents of Research Journals . 127 Ad Hoc Reviewers 1996 130 iv 6Accounting Historians Journal, Vol. 23 [1996], Iss. 2, Art. 1https://egrove.olemiss.edu/aah_journal/vol23/iss2/1THE ACCOUNTING HISTORIANS JOURNAL Statement of Policy The Accounting Historians Journal is an international jour-nal that addresses the development of accounting thought and practice. While the Journal embraces all subject matter related to accounting history, research that provides an historical per-spective on, and thus, furthers understanding of contemporary accounting issues is particularly encouraged. An essential component of the historian's craft is clear and persuasive writing. The editors encourage authors to use active voice to promote clarity and to highlight the researcher's re-sponsibility for interpretations of data and conclusions. Authors may find the following additional guidelines help-ful. 1. Authors should provide a clear specification of the re-search issue or problem addressed and the motivation for the study. 2. Authors should describe the method employed in the research, indicating the extent and manner in which they in-tend to employ the methodology. The editors encourage manu-scripts 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. We encourage authors to use evidence that is varied, accessible and reliable. 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 brief discus-sion of the source and 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 envi-ronmental factors. 6. While historians have long debated the ability to assign causation to particular factors, we encourage authors to ad-dress and evaluate the probable influences related to the prob-lem or issue examined. 7. Authors should clearly state all their interpretations of results, and the conclusions they draw should be consistent with the original objectives of and data used in the study. Inter-pretations and conclusions should be clearly linked to the re-search problem. We encourage authors to emphasize the rel-evance of the study to contemporary practice, education and/or research as appropriate. Authors also should state the implica-tions of the study for future research. 7Accounting Historians: Contents [1996, Vol. 23, no. 2]; Accounting Historians Journal, The [1996, Vol. 23, no. 2]; Guide for submitting manuscripts [1996, Vol. 23, no. 2]Published by eGrove, 1996Guide for Submitting Manuscript Manuscripts should be in English and of acceptable style and organization for clarity of presentation. Submit three cop-ies, typewritten, double spaced on side of 8 1/2 X 11 inch (approx. 28.5 cm X 28.0 cm) white paper; paragraphs should be indented. The manuscript should not exceed 7,000 words and margins should be wide enough to facilitate editing and dupli-cation. All pages, including reference pages, should be serially numbered. Manuscripts should be run through a spell-check software program or similar review prior to submission. Cover Sheet The cover sheet should state the title of the paper, name(s) of author(s), affiliation(s), the address for future correspondence and the FAX number or EMAIL address (or both) of the author designated as the contact person for the manuscript. Abstract An abstract of not more than 100 words should accompany the manuscript on a separate page. The title, but not the name(s) of the author(s) should appear on the abstract page and on the first page of the manuscript. Submission fee A submission fee of $25 (U.S.) for non-Academy members. See p. xix for instructions and form that can be used to pay submission fees by credit card. The form also allows an author to join the Academy when submitting a manuscript. There are no submission fees for Academy mem-bers. Manuscripts currently under review by other journals should not submitted. Major headings within the manuscript should be centered, underlined, and unnumbered with the first letter of major words capitalized. Subheadings should be on a separate line beginning flush with the left margin and underlined with the first letter of major words capitalized. Third level heading should lead into the paragraph, be underlined and followed by a period; text should follow immediately on the same line. Tables, Figures and Exhibits should be numbered (ara-bic), titled, and, when appropriate, referenced. Limited use of original documents can be accommodated in the Journal if au-thors can provide glossy black and white prints at least 5 X 7. Important textual materials may be presented in both the origi-nal language and the English translation. Tables, and similar items must be discussed in the text and will not be included unless they lend support to the text. vi 8Accounting Historians Journal, Vol. 23 [1996], Iss. 2, Art. 1https://egrove.olemiss.edu/aah_journal/vol23/iss2/1Literature References Footnotes should not be used for literature references. The work cited should be referenced using the author's name and date of publication in the body of the text, inside square brack-ets, i.e., Garner [1954, p . 33], [Mills, Fall 1979, p . 52]. If the author's name is mentioned in the text, it need not be repeated, i.e., Garner [1954, p. 33] concluded. If a reference has more than three authors, only the first name and et al should be used in the text citation. References to statutes, legal treatise or court cases should follow the accepted form of legal citation. All ref-erences, whether to direct quotations or to paraphrased mate-rial, should contain page numbers. Content Footnotes Content footnotes may be used sparing to expand upon or comment upon the text itself. These should numbered consecu-tively throughout the manuscript and should appear at the bot-tom of page. Bibliography A bibliography of works cited should appear at the end of the manuscript. The works cited should be listed alphabetically according to the surname of the first author. Information about books and journals should include the following information--Books, author(s), title underlined, place of publication, name of publisher date; Journals, author(s), article title with quota-tion marks, journal title underlined, date of issue in parenthe-sis, page numbers. Multiple works by an author should be listed in chronological order; if multiple works appear in a single year, the suffix a, b, etc. should be used to identify each work. For questions of style not covered above, authors should consult a style manual such as Turabian, Kate L. A Manual for Writers of Term Papers, Theses and Dissertations, published by the University of Chicago Press. Diskette When a manuscript has been accepted for publi-cation, authors will be asked to submit a diskette (either 5 1/4 or 3 1/2 inch) with the final manuscript. The diskette should be prepared in IBM compatible ASCII file format. Galley proofs will be sent to the author(s) as permitted by scheduling; however, additions of new material must be strictly limited. vii 9Accounting Historians: Contents [1996, Vol. 23, no. 2]; Accounting Historians Journal, The [1996, Vol. 23, no. 2]; Guide for submitting manuscripts [1996, Vol. 23, no. 2]Published by eGrove, 1996Complementary Copies and Reprints Author(s) will be provided with 3 copies of the Journal issue in which the manu-script is published. Reprints may be ordered from the printer; the minimum order is 100. The printer will establish the price and bill the author(s) directly for the cost of the reprints. 1997 SUBMISSION INVOICE $25.00 Submission fee for non-Academy members . Makes checks payable to: THE ACADEMY OF ACCOUNTING HISTORIANS (In U.S. Dollars drawn on a U.S. Bank) Barbara D. Merino University of North Texas P.O. Box 13677 Denton, TX 76203-3677 Method of Payment: • check enclosed Bill My: • Mastercard • VISA EXPIRATION DATE: SIGNATURE: Card No: You may join the Academy when submitting a manuscript, then there will be no submission fee. APPLICATION FOR 1997 MEMBERSHIP Individual Membership: $38.00 Student Membership: $ 7.50 Name (please print) Mailing Address City State ZIP Code Country Accounting History Area of Interest Phone No.: ( ) Fax No. ( ) Method of Payment: • check enclosed Bill My: • Mastercard • VISA EXPIRATION DATE: SIGNATURE: Card No: viii 10Accounting Historians Journal, Vol. 23 [1996], Iss. 2, Art. 1https://egrove.olemiss.edu/aah_journal/vol23/iss2/1

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AGROKÉMIA ÉS TALAJTAN  55 (2006) 1                                                         19–28 Correspondence to: ERIKA MICHÉLI, Szent István University, Department of Soil Science and Agricultural Chemistry, H-2103 Gödöllő, Páter Károly út 1. Hungary. E-mail:  micheli.erika@mkk.szie.hu       Classification of the Major Soils of Hungary and their  Correlation with the World Reference Base for Soil Resources (WRB)   E. MICHÉLI, M. FUCHS, P. HEGYMEGI and P. STEFANOVITS  Szent István University, Department of Soil Science and Agricultural Chemistry, Gödöllő (Hungary)   Introduction  Soils of Hungary are very diverse due to the array of soil forming factors in the different geographic areas of the Carpathian Basin. Hungary is situated between the northern latitude of 45°45' and 48°35' and between the longitude of 16°07' and 22°54' east. The 93,030 square km territory of Hungary is about 1% of Europe. The elevation in more than half of the country is less than 200 m, and only 2% is above 400 m above sea level. Most of the current topography is a result of neo-tectonic activities and peri-glacial processes during the quaternary period. The low elevation areas are mainly covered by aeolian and alluvial materials and the higher areas are derived from older sedimentary and volcanic rocks.  The mean annual temperature is 10 °C for most of the country and the mean an-nual precipitation is between 500 and 800 mm. Precipitation tends to be greater in the higher elevation areas of the western and the northeastern sections and lower on the Hungarian Great Plain in the central part of the country.  In the regions of higher elevations, where precipitation exceeds evapotranspira-tion, the dominant downward moisture movement and mainly forest vegetation conditioned the development of leached forest soils mostly with textural B hori-zons. On steeper slopes with highly erosive parent materials shallow soils formed. In the lowland areas, primarily loess, some alluvial material and aeolian sand are the dominant parent material. On stable loess surfaces steppe soils with deep dark surface horizons and high base status formed. In some parts of the plains where the groundwater is close to the surface hydromorphic soils are typical with or without the influence of soluble salts. The objective of this paper is to give an overview of the soils of Hungary, a brief description of their genesis, properties, and classification and to demonstrate their correlation with the World Reference Base for Soil Resources (WRB).                                                              M I C H É L I  e t  a l .  20Materials  and Methods  The current Hungarian Soil Classification System (HSCS) was developed in the 1960s, based on the genetic principles of Dokuchaev. The central unit is the soil type grouping soils that were believed to have developed under similar soil forming factors and processes. The major soil types are the highest category that group soils based on climatic, geographical and genetic bases. Subtypes and varieties are dis-tinguished according to the assumed dominance of soil forming processes and ob-servable/measurable morphogenetic properties. This paper discusses the soils of Hungary and their correlation at the major soil type and soil type level. The descrip-tion of the units of the HSCS (STEFANOVITS, 1963; SZABOLCS, 1966), the manual of the WRB (FAO/ISRIC/ISSS, 1998) and field experience were used for the description of the soil units and their correlation in the WRB. It should be noted that limits and definitions are different or missing in the HSCS as compared to the WRB well-defined diagnostic definitions. A further difficulty is that some of the analyti-cal procedures for soil properties differ from those suggested by the FAO manual (VAN REEUWIJK, 1995). Hence the correlations given in Table 2 are only best ap-proximations. When specific pedons are of interest, morphological descriptions and laboratory data are required for correct WRB correlations.  The World Reference Base for Soil Resources (WRB) is the global correlation scheme for soil classification and international communication accepted by the International Union of Soil Sciences (IUSS) in 1998. The European Commission also selected the WRB as the correlation scheme for harmonized soil maps and databases for Europe. The WRB is based on diagnostic approach. Thirty Reference Groups (RG) are defined by a key based on the presence, sequence or exclusion of diagnostic horizons, properties and/or materials. The lower levels are defined by qualifiers added to the names of the reference soil groups for specific soil character-istics. A simplified key of the WRB is presented in Table 1.    Summary Description and Discussion of  the Major Soils   of  Hungary  On the highest – Major Soil Type – level, 9 categories are distinguished: skeletal soils, shallow soils influenced by the parent material, brown forest soils, cher-nozems, salt affected soils, meadow soils, peat soils, soils of swampy forests, and soils of alluvial and slope sediments.   Skeletal soils These are weakly developed, shallow mineral soils in which some constraints limit soil formation. This major soil type combines a broad range of soils from those with a few cm of fine earth over hard rock to deeper sandy soils with a humus layer up to 30 cm. Therefore correlation of skeletal soils with the WRB is best done at the next lower category.  Classification of the Major Soils of Hungary and their Correlation with the WRB 21 Stony skeletal soils develop in stony and rocky materials and have little or no evidence of soil formation. They have little development of pedogenic horizons due to steep slopes, topographic position and/or the resistant nature of the parent mate-rial. They correlate with Lithic Leptosols in the WRB. The gravelly skeletal soils develop in gravelly, mainly alluvial sediments. Based on the percentage of fine earth in the profiles they correlate with Leptosols or Cam-bisols.  Barren earth soils are rather different from other members of the major type as they develop on weathered, soft parent material. Their limited development corre-lates best with Regosols or Calcisols. In sandy areas of Hungary soil formation is limited by low weathering rate, low water holding capacity and frequent erosion of the surface. Where vegetation has not developed shifting sands dominate, where vegetation has stabilized, organic matter can accumulate in the top horizon and humic sandy soils develop. Based on their stability and depth of the sandy cover they correlate with Arenosols and Cam-bisols.  Soils influenced by parent materials This major type combines shallow soils in which soil formation is greatly influ-enced by the nature of the parent material. Their profile development is limited by the shallow depth to the lithic contact and steep slope position and/or erosive parent material.  Humus-carbonate soils are highly eroded soils with remnants of the humus rich horizon and calcium carbonate close to the surface. Most of them satisfy the criteria of Cambisols or Calcisols. Rendzinas develop on hard or weathered carbonate rich parent material and have organic matter-rich surface horizons. Based on the depth and kind of the parent rock they correlate with Leptosols or Cambisols.  Erubase and Ranker soils develop on carbonate free hard rock. Based on the depth, humification and base saturation of the topsoil they satisfy the Leptosols or Umbrisols criteria.   Chernozems These are soils with high base saturation and thick, dark, mollic horizons. They commonly form on loess or loess-like parent material under grassland vegetation and are characterized by high biological activity. Their further classification and correlation is based on the colour of the mollic horizon, on the depth of the carbon-ate accumulation and possible influence of the groundwater. Pseudomyceliar chernozems are characterized by fine secondary calcium car-bonate at shallow depths and satisfy the WRB Chernozems criteria.  In leached chernozems calcium carbonate accumulates in the C horizon and of-ten correlates these soils with Phaeozems. In a few locations the HSCS chernozems do  not  satisfy  the  colour  requirements  of  the  WRB Chernozems  and  correlate                                                              M I C H É L I  e t  a l .  22Table 1  Simplified key to the Reference Groups of the WRB, 1998 edition  (DECKERS et al., 2001)  1 Organic matter > 40 cm deep Yes → HISTOSOLS  ↓ no   2 Cyric horizon Yes → CRYOSOLS  ↓ no   3 Human modifications Yes → ANTHROSOLS  ↓ no   4 Depth < 25 cm Yes → LEPTOSOLS  ↓ no   5 > 35% clay vertic horizon Yes → VERTISOLS  ↓ no   6 Fluvic materials Yes → FLUVISOLS  ↓ no   7 Salic horizon Yes → SOLONCHAKS  ↓ no   8 Gleyic properties Yes → GLEYSOLS  ↓ no   9 Andic or vitric horizon Yes → ANDOSOLS  ↓ no   10 Spodic horizon Yes → PODZOLS  ↓ no   11 Plinthite or petroplinthite within 50 cm Yes → PLINTHOSOLS  ↓ no   12 Ferralic horizon Yes → FERRALSOLS  ↓ no   13 Natric horizon Yes → SOLONETZ  ↓ no   14 Abrupt textural change Yes → PLANOSOLS  ↓ no   15 Chernic or blackish mollic horizon Yes → CHERNOZEMS  ↓ no   16 Brownish mollic horizon and secondary CaCO3 Yes → KASTANOZEMS  ↓ no   17 Mollic horizon Yes → PHAEOZEMS  ↓ no   Classification of the Major Soils of Hungary and their Correlation with the WRB 23 Table 1 continued 18 Gypsic or petrogypsic horizon Yes → GYPSISOLS  ↓ no   19 Duric or petroduric horizon Yes → DURISOLS  ↓ no   20 Calcic or petrocalcic horizon Yes → CALCISOLS  ↓ no   21 Argic horizon and albeluvic tonguing Yes → ALBELUVISOLS  ↓ no   22 Argic horizon with CECc > 24, Alsat > 60% Yes → ALISOLS  ↓ no   23 Argic and nitic horizons Yes → NITISOLS  ↓ no   24 Argic horizon with CECc < 24, BS < 50% Yes → ACRISOLS  ↓ no   25 Argic horizon with CECc > 24, BS > 50% Yes  → LUVISOLS  ↓ no   26 Argic horizon with CECc < 24, BS > 50% Yes → LIXISOLS  ↓ no   27 Umbric horizon Yes → UMBRISOLS  ↓ no   28 Cambic horizon Yes → CAMBISOLS  ↓ no   29 Coarse texture > 100 cm Yes→ ARENOSOLS  ↓ no   30 Other soils → REGOSOLS  “only” with the Kastanozems.  Meadow chernozems are influenced by groundwater and correlate with Gleyic Chernozem. Alluvial chernozems develop on alluvial sediments. Since fluvic is not among the qualifiers in WRB, the stratification between 50 and 100 cm cannot be indi-cated. Thus HSCS chernozem soils that have fluvic soil material between 25 and 50 cm correlate with Mollic Fluvisols.  Brown forest soils These brown soils generally form under forest vegetation and are characterized by ochric (light coloured) surface horizons. This main type is a broad category that includes members without or with distinct subsurface horizons.                                                              M I C H É L I  e t  a l .  24Chernozem brown forest soils represent transitions with Chernozems and corre-late with Luvic Chernozems.  Brown earths represent the classic leached Raman brown forest soils without a textural B horizon, that correlate with ERB Cambisols. Brown forest soils with clay illuviation are the most common forest soils and correlate with Luvisols. The accumulation horizon of most podzolic brown forest soils does not satisfy the criteria of the spodic diagnostic horizon, so these soils do not correlate with WRB Podzols but with low base saturation Luvisols or Umbrisols. Stagnant brown forest soils have a slowly permeable clay accumulation horizon that correlates them with Stagnic Luvisols.  Banded brown forest soils developed in sandy parent material will correlate with Lamelli-Arenic Luvisols.  Acidic, non-podzolic brown forest soils are extremely acid, low base saturation soils without clay illuviation, placing them in Cambisols or Umbrisols.   Salt affected soils These are soils with poor natural drainage that develop in the presence of solu-ble salts or with sodium as the dominant exchangeable cation. Their characteristics and limitations to plant growth depend on the amount, depth and composition of the salts.  Solonchaks are strongly saline soils with high concentration of “soluble salts”. They develop in areas where evapotranspiration is considerably higher than the precipitation. Most of them correlate well with WRB Solonchaks.  Meadow solonetz soils have high sodium saturation and have typical columnar (natric) textural B horizons. Most of them satisfy the WRB Solonetz, those that have well-developed vertic horizon in the upper 1 m correlate with Vertisols. Solonchak-solonetzes are transitional soils, while Steppe meadow solonetz soils are the ameliorated ones that often have a mollic horizon and correlate best with WRB Chernozems or Solonetz.   Meadow soils These soils develop in depressions influenced by prolonged periods of water saturation in the presence of organic matter. They occur on various parent materials generally under grass vegetation.  Solonchak meadow soils and Solonetzic meadow soils are transitional soils with less influence of soluble soils or soluble salts occur in deeper horizons. Depending on the percent and composition of the salts and properties related to swelling clays they possibly correlate with Solonchaks, Cambisols or Vertisols.  The definition of typic meadow soils allows a broad range of soils to fit into the category. The major criterion is to show hydromorphic features at a shallow depth. Soils with high or low organic matter, clay or secondary carbonate might be mem-bers of the unit, making correlation at the type level very loose (MICHÉLI et al., Classification of the Major Soils of Hungary and their Correlation with the WRB 25 2005). The possible correlation RGs include Phaeozems, Chernozems, Vertisols, Cambisols.  Peaty meadow soils have high organic matter accumulation but not enough to satisfy the histic horizon and Histosol definitions, putting these soils in the Cher-nozems or Phaeozems RGs. Chernozem meadow soils show characteristics of Chernozems with shallow groundwater influence, correlating them well with Gleyic Chernozems.   Peat soils Peat soils have large accumulations of partially decomposed organic matter, de-veloped under very wet conditions generally related to high groundwater levels. Sphagnum peats and meadow peat soils are both black and very dark brown and preserve recognizable remains of plant and satisfy the Histosols criteria. Amelio-rated peats with greater organic matter decomposition may satisfy several WRB RGs allowing mollic or umbric horizons.   Soils of swampy forests Soils of swampy forests are acid soils with moderate profile development ex-posed to long periods of groundwater saturation. They mostly correlate with Gley-sols or Cambisols.   Soils of alluvial and slope sediments These are young soils of periodically flooded areas and soils of slope sediments.  They show stratification of the sediments rather than pedogenic horizons. Their characteristics and correlation depend on the nature and sequence of the sediments and time of soil formation after or between depositions.   Raw and humic alluvial soils correlate well with WRB Fluvisols. Soils of slope sediments mostly correlate with the Regosols of the WRB.   Results   The most common genetic horizons, according to the FAO guidelines for soil description (FAO, 1990) and the common WRB diagnostic horizons, properties and materials of the soil types of the HSCS are given in Table 2 together with the corre-lated WRB Reference Groups and common qualifiers.  The results are based on estimated properties according to the definitions of the taxonomic levels. From the table it is obvious that a one-to-one correlation based on the information content (definitions, limits) of the taxonomic units is not possible. For correlation of specific soils, records of field observation of morphological fea-tures and laboratory data are required.                                                               M I C H É L I  e t  a l .  26 Classification of the Major Soils of Hungary and their Correlation with the WRB 27                                                              M I C H É L I  e t  a l .  28Key words: soil classification, WRB, Hungary, correlation    References  DECKERS, J. et al., 2001. World Reference Base for Soil Resources – in a nutshell. In: Soil Classification. (Eds.: MICHÉLI, E. et al.) 71–79. European Soil Bureau Re-search Report. No. 7. ESB. Ispra. FAO, 1990. Guidelines for Soil Description. 3rd ed. FAO. Rome. FAO/ISRIC/ISSS, 1998. World Reference Base for Soil Resources. World Soil Re-sources Report. No. 84. FAO. Rome. MICHÉLI, E. et al., 2005. Classification problems of high clay content soils. (In Hungar-ian) In: Talajvédelem. 278–281. Budapest.  Soil Survey Staff, 1996. Soil Taxonomy. USDA-SCS Agriculture Handbook No. 436. US Government Printing Office. Washington, D. C. STEFANOVITS, P., 1963. The Soils of Hungary. 2nd ed. (In Hungarian) Akadémiai Kiadó. Budapest.  SZABOLCS, I. (Ed.), 1966. Manual of Large-scale Soil Mapping. (In Hungarian) OMMI. Budapest.  VAN REEUWIJK, L. P., 1995. Procedures for Soil Analysis. 5th edition. ISRIC Technical Paper No. 9. ISRIC. Wageningen, The Netherlands.  