Accounting, Business & Financial History

Accounting, Business & Financial History

London, Routledge
ISSN: 0958-5206 (Print)

Routledge, part of the Taylor & Francis Group
ISSN: 1466-4275 (Online)

Rivista elettronica all’indirizzo web:
v. 1, 1990,1 –

Note: è possibile la libera consultazione degli Abstract, scaricare i singoli articoli è a pagamento.
Conservata in: Università degli Studi di Firenze
Periodico elettronico in linea – ID n.: SFX954925272424

Consistenza: v. 1, 1990, 1 –

[ 2010-1990]

copertina della rivista

v. 20, 2010, 3

Editorial Board page, p. 1
Trevor Boyns, Edwards John Richard, Editorial, p. 267
Noguchi Masayoshi, Kanamori Eri, The current value-based balance sheet in the context of east Asian colonial management: the case of the Oriental Colonization Company, p. 271
Shimizu Yasuhiro, Fujimura Satoshi, Accounting in disaster and accounting for disaster: the crisis of the Great Kanto Earthquake, Japan, 1923 , p. 303
Matsumoto Yoshinao, Previts Gary John, The dual audit system for joint stock companies in Japan, p. 317
Mura Alessandro, Emmanuel Clive, Transfer pricing: early Italian contributions, p. 365
King P. W., Management, finance and cost control in the Midlands charcoal iron industry, p. 385
Parker Robert H., Accountancy and empire. The British legacy of professional organization. Accountancy and empire, p. 413
Edwards John Richard, Principles before standards. The ICAEW’s ‘N Series’ of recommendations on accounting principles 1942, p. 415
Billings Mark, This time is different: eight centuries of financial folly, p. 417

v. 20, 2010, 2

Larson Mitchell J., Ward Karen, Wilson John F., Banking from Leeds, not London: regional strategy and structure at the Yorkshire Bank, 1859-1952, p. 117
Ihantola Eeva-Mari, An historical analysis of budgetary thought in Finnish specialist business journals from c.1950 to c.2000, p. 135
Yamey Basil S., Daniel Harvey’s ledger, 1623-1646, in context, p. 163
Edwards John Richard, Researching the absence of professional organisation in Victorian England, p. 177
Sutton David, Baskerville Rachel, Cordery Carolyn, A development agenda, the donor dollar and voluntary failure, p. 209
Jones Bethan Lloyd, Was the nineteenth-century Denbighshire coalfield a worthwhile investment? An analysis of the investors and their returns, p. 231

v. 20, 2010, 1

Lee Thomas A., Social closure and the incorporation of the Society of Accountants in Edinburgh in 1854, p. 1
Sangster Alan, Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry, p. 23
Noguchi Masayoshi, Batiz-Lazo Bernardo, The auditors’ reporting duty on internal control: the case of building societies, 1956-1960, p. 41
Fabre Karine, Michailesco Celine, From learning to rationalization: the roles of accounting in the management of Parisian Great Exhibitions from 1853 to 1902, p. 67
Edwards Roy, Job analysis on the LMS: mechanisation and modernisation c.1930-c.1939, p. 91

v. 19, 2009, 3

Camfferman Kees, Zeff Stephen A., The formation and early years of the Union Europeenne des Experts Comptables Economiques et Financiers (UEC), 1951-63: or how the Dutch tried to bring down the UEC, p. 215
Jones Michael John, Origins of medieval Exchequer accounting, p. 259
Fleischman Richard K., Schuele Karen, Co-authorship in accounting history: advantages and pitfalls, p. 287
Lu Wei, Ji Xu-Dong, Aiken Max, Governmental influences in the development of Chinese accounting during the modern era, p. 305
Heier, Jan Richard, Building the Union Pacific Railroad: a study of mid-nineteenth-century railroad construction accounting and reporting practices, p. 327
Moussalli Stephanie D., Flesher Dale L., Lemarchand Yannick, Pierre Boucher and the 1803 edition of La science des negocians: accounting in the Republic, p. 353
Chandler Roy A., Truth or Profit – The Ethics and Business of Public Accounting, p. 365
Lee T. A., The Life and Writings of Stuart Chase (1888-1985): From an Accountant’s Perspective, p. 367

v. 19, 2009, 2

Levant, Yves, Tondeur Hubert, de La Villarmois Olivier, Introduction, p. 69
Catalo Marie, Azema-Girlando Nicole, ‘Lady Accounting’, an analogy using blood circulation to popularise an accounting view of the health of the firm, p. 75
Pezet Anne, The history of the french tableau de bord (1885-1975): evidence from the archives, p. 103
Ramírez Carlos, Reform or renaissance? France’s 1966 Companies Act and the problem of the ‘professionalisation’ of the auditing profession in France, p. 127
Labardin Pierre, Nikitin Marc, Accounting and the words to tell it: an historical perspective, p. 149
Levant Yves, Nikitin Marc, Charles Eugene Bedaux (1886-1944): ‘cost killer’ or Utopian Socialist?, p. 167
McWatters Cheryl S., Lemarchand Yannick, Accounting for triangular trade. Accounting for triangular trade, p. 189

v. 19, 2009, 1

Higgins D. M., Verma S., The business of protection: Bass & Co. and trade mark defence, c. 1870-1914, p. 1
Adams Mike, Andersson Jonas, Andersson Lars-Fredrik, Lindmark Magnus, Commercial banking, insurance and economic growth in Sweden between 1830 and 1998, p. 21
Maixe-Altes J. Carles, Enterprise and philanthropy: the dilemma of Scottish savings banks in the late nineteenth century, p. 39
Billings Mark, Baring Brothers and the birth of modern finance, p. 61
Parker R. H., Promise Fulfilled. The History of the Accounting Discipline at The University of Melbourne, p. 63

v. 18, 2008, 3

Knowles Harry, Patmore Greg; Shields John, Introduction, p. 275
Knowles Harry, Patmore Greg, Shields John, From hire purchase to property development: the rise and demise of the Industrial Acceptance Corporation in Australia, 1926-77, p. 283
Keneley Monica, McKenzie Margaret, The privatisation experience in the Australian banking and insurance sectors: an explanation of the change in ownership structures, p. 303
Cutcher Leanne, Financing communities: the role of community banks and credit unions in re-establishing branches in Australia, p. 323
Loftus Janice A., Purcell John A., Post-Asian financial crisis reforms: an emerging new embedded-relational governance model, p. 335

Accounting History Publications 2006/2007, p. 357
Book Review, p. 375

v. 18, 2008, 2

Lemarchand Yannick, Nikitin Marc, Zimnovitch Henri, International congresses of accountants in the twentieth century: a French perspective, p. 97
Jeacle Ingrid, Walsh Eamonn, A tale of tar and feathering: the retail price inventory method and the Englishman, p. 121
Dobie Alisdair, The development of financial management and control in monastic houses and estates in England c. 1200-1540, p. 141
Mcwatters C. S., Investment returns and la traite negriere: evidence from eighteenth-century France, p. 161
Derks Hans, Religion, capitalism and the rise of double-entry bookkeeping, p. 187
Sargiacomo Massimo, Institutional pressures and isomorphic change in a high-fashion company: the case of Brioni Roman Style, 1945-89, p. 215
Eng Pierre Van Der, Consumer credit in Australia during the twentieth century, p. 243
Book Review, p. 267

v. 18, 2008, 1

Ciarán Ó Hógartaigh, ‘Ar scáth a chéile a mhaireann na daoine’ – shadow and shade in Irish accounting history, p. 1 – 6

Margaret Ó Hógartaigh, Irish accounting, business and financial history: a bibliographical essay, p. 7 – 19
Peter Clarke, The teaching of bookkeeping in nineteenth-century Ireland, p. 21 – 33
Philip O’Regan, ‘Elevating the profession’: the Institute of Chartered Accountants in Ireland and the implementation of social closure strategies 1888-1909, p. 35 – 59
Geraldine Robbins, Irvine Lapsley, Irish voluntary hospitals: an examination of a theory of voluntary failure, p. 61 – 80
Keith Warnock, Auditing Bloom, editing Joyce: accounting and accountability in Ulysses, p. 81 – 95

v. 17, 2007, 3

Thomas A. Lee, American Accountants in 1880, p. 333 – 354
Lynne Oats, Pauline Sadler, Securing the Repeal of a Tax on the ‘raw material of thought’, p. 355 – 373
Patrick Fridenson, The Bilateral Relationship between Accounting History and Business History: A French Perspective, p. 375 – 380
Malcolm Anderson, John Richard Edwards, Roy A. Chandler, ‘A Public Expert in Matters of Account’: Defining the Chartered Accountant in England and Wales, p. 381 – 423
Robert Bloom, Spacek’s Contributions to Accounting Thought Revisited, p. 425 – 443
Neil Robson, Adapting not Adopting: 1958 – 74. Accounting and Managerial ‘Reform’ in the Early NHS, p. 445 – 467

Book Review, 469 – 475

v. 17, 2007, 2

Lino Cinquini, Fascist Corporative Economy and Accounting in Italy during the Thirties: Exploring the Relations between a totalitarian Ideology and Business Studies, p. 209 – 240
Julie Cooper, Debating Accounting Principles and Policies: the Case of Goodwill, 1880-1921, p. 241 – 264
Warwick Funnell, The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting, p. 265 – 283
Brian A. Rutherford, A Possibilitarian History of Price Change Accounting in the UK: 1971-1985, p. 285 – 312
Stéphane Trébucq, Minority Shareholders and Auditors: A Brief History of a Litigious French Merger, p. 313 – 332

Call for papers for a special issue of Accounting, Auditing and Accountability Journal: ‘Accounting and the Visual’, p. 333

v. 17, 2007, 1


Lino Cinquini, Alessandro Marelli, Accounting History Research in Italy, 1990-2004: An Introduction, p. 1 – 9
Francesco Poddighe, Stefano Coronella, Salvatore Madonna, Enrico Deidda Gagliardo, Francesco Marchi and the Development of Logismology, p. 11 – 32
Raffaele Fiume, Lorenzo de Minico’s Thought in the Development of Accounting Theory in Italy: An Understated Contribution, p. 33 – 52
Andrea Melis, Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi, p. 53 – 62
Alessandro Giosi, Considerations on the Evolution of the National Budget Functions: From Internal Relevance to External Value, p. 63 – 85
Riccardo Mussari, Michela Magliacani, Agricultural Accounting in the Nineteenth and Early Twentieth Centuries: The Case of the Noble Rucellai Family Farm in Campi, p. 87 – 103
Stefano Zambon, Luca Zan, Controlling Expenditure, or the Slow Emergence of Costing at the Venice Arsenal, 1586-1633, p. 105 – 128
Arnaldo Canziani, Survival and Growth in Joint-Stock Banking Oligopolies. Lessons from the Crises of 1917-1923 on the Role of Competitors and Politics, p. 129 – 163
Valerio Antonelli, Raffaele D’alessio, Giuseppe Iuliano, Art and Accounting History: The Teatro San Carlo of Naples, 1737-1786, p. 165 – 186
Maria Bergamin Barbato; Chiara Mio, Accounting and the Development of Management Control in the Cultural Sphere: The Case of the Venice Biennale, p. 187 – 208

v. 16, 2006, 3

Magnus Lindmark, Lars-Fredrik Andersson, Mike Adams, The Evolution and Development of the Swedish Insurance Market, p. 341 – 370
Amanda Fitzgibbons, The Financial Sector and Deregulation in Australia: Drivers of Reform or Reluctant Followers?, p. 371 – 387
Tom Mclean, Thomas Tyson, Standard Costs, Standard Costing and the Introduction of Scientific Management and New Technology into the Post-Second World War Sunderland Shipbuilding Industry, p. 389 – 417
John Quail, Accounting’s Motive Power – the Vision and Reality for Management Accounting on the Nationalised Railways to 1959, p. 419 – 446
Basil S. Yamey, Duplicate Accounting Records: Historical Notes, p. 447 – 455

Malcolm Anderson, Accounting History Publications 2005, p. 457 – 462

Book Reviews, p. 463 – 466

v. 16, 2006, 2

Josephine Maltby and Janette Rutterford, Women, accounting and investment, p. 133

Christine Wiskin, Businesswomen and financial management: Three eighteenth-century case studies, p. 143
Stephen P. Walker, Philanthropic women and accounting. Octavia Hill and the exercise of ‘quiet power and sympathy’, p. 163
John Black, War, women and accounting: Female staff in the UK Army Pay Department offices, 1914-1920, p. 195
Ann M. Carlos, Karen Maguire, Larry Neal, Financial acumen, women speculators, and the Royal African company during the South Sea bubble, p. 219
Anne Laurence, Women investors, ‘that nasty south sea affair’ and the rage to speculate in early eighteenth-century England, p. 245
Mark Freeman, Robin Pearson, James Taylor, ‘A doe in the city’: Women shareholders in eighteenth- and early nineteenth-century Britain, p. 265
Leanne Johns, The first female shareholders of the bank of New South Wales: Examination of shareholdings in Australia’s first bank, 1817-1824, p. 293
Lucy Newton, Philip L. Cottrell, Female investors in the first english and Welsh commercial joint-stock banks, p. 315

v. 16, 2006, 1

Vivien Beattie, Elizabeth Davie, Theoretical studies of the historical development of the accounting discipline: A review and evidence, p. 1
Ingrid Jeacle, Tom Brown, The construction of the credible: Epistolary transformations and the origins of the business letter, p. 27
Janette Rutterford, The merchant banker, the broker and the company chairman: A new issue case study, p. 45
R. Lloyd-jones, J. Maltby, M. J. Lewis, M. Matthews, Corporate governance in a major British holding company: BSA in the interwar years, p. 69
Monica Keneley, Mortgages and bonds: The asset management practices of Australian life insurers to 1960, p. 99
R. J. Lister, The composition of interest: The judaic prohibition, p. 121

Book review, p. 129

v. 15, 2005, 3

Lisa Evans, Accounting history in the German language arena, p. 229

Georg Vogeler, Tax accounting in the late medieval German territorial states, p. 235
Corinna Treisch, Taxable treatment of the subsistence level of income in German Natural Law, p. 255
Brigitte Eierle, Differential reporting in Germany – A historical analysis, p. 279
Reiner Quick, The formation and early development of German audit firms, p. 317
Hans-Ulrich Küpper, Richard Mattessich, Twentieth century accounting research in the German language area, p. 345

v. 15, 2005, 2

Gary Spraakman, Julie Margret, The transfer of management accounting practices from London counting houses to the British North American fur trade, p. 101
W. P. Birkett, Elaine Evans, Control of accounting education within Australian universities and technical colleges 1944-1951: A uni-dimensional consideration of professionalism, p. 121
Mariló Capelo Bernal, Pedro Araújo Pinzón, Concha &Acute;lvarez-Dardet Espejo, Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852), p. 145
Jordi Planas, Enric Saguer, Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950, p. 171
Ian Smith, Trevor Boyns, Scientific management and the pursuit of control in Britain to c.1960, p. 187
Malcolm Anderson, Accounting history publications 2004, p. 217

Book Reviews, p. 223

v. 15, 2005, 1

Masayoshi Noguchi, Interaction between tax and accounting practice: Accounting for stock-in-trade, p. 1
Lynne Oats, Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972, p. 35
Claire Y. Nash and Dale L. Flesher, Employee leasing. The antebellum 1800s and the twenty-first century: A historical perspective of the contingent labour force, p. 63
B.S. Yamey, The historical significance of double-entry bookkeeping: Some non-Sombartian claims, p. 77
Will T. Baxter, Direct versus absorption costing: A comment, p. 89
David Dugdale, T. Colwyn Jones, Direct versus absorption costing: A reply, p. 93

Book review, p. 97

v. 14, 2004, 3


Bernardo Bátiz-Lazo, Trevor Boyns, The business and financial history of mechanisation and technological change in twentieth-century banking, p. 225
Martin Campbell-Kelly, Mechanisation and computers in banking: a foreword, p. 233
James W. Cortada, A new age for historians too: a comment, p. 235
Andrew J. Seltzer, Internal labour markets in the Australian banking industry: their nature prior to the Second World War and their recent decline, p. 237
Hubert Bonin, The development of accounting machines in French banks from the 1920s to the 1960s, p. 257
Alan Booth, Technical change in branch banking at the Midland Bank, 1945-75, p. 277
Claire Matthews and David Tripe, Bank computing in a changing economic environment: the IBIS project in New Zealand, p. 301
Mark Billings, Forrest Capie, The development of management accounting in UK clearing banks, 1920-70, p. 317
Meenakshi Rish, Sweta C. Saxena, Technological innovations in the Indian banking industry: the late bloomer, p. 339
Anna Canato, Nicoletta Corrocher, Information and communication technology: organisational challenges for Italian banks, p. 355

v. 14, 2004, 2

Janette Rutterford, From dividend yield to discounted cash flow: a history of UK and US equity valuation techniques, p. 115
Yves Levant and Olivier de La Villarmois, Georges Perrin and the GP cost calculation method: the story of a failure, p. 151
Sam McKinstry, Kirsten Wallace, Cullen, Lochhead and Brown, architects: the business, financial and accounting history of a non-profit maximising firm, 1902-2002, p. 183
Malcolm Anderson, Accounting history publications 2003, p. 209

Book reviews, p. 217

v. 14, 2004, 1

Lee D. Parker, ‘Presenting’ the past: perspectives on time for accounting and management history, p. 1
Peter Boys, The mystery of the missing members: the first 600 Chartered Accountants in England and Wales, p. 29
R. H. Parker, Accountancy on the periphery: the profession in Exeter to 1939, p. 53
Monica Keneley, Adaptation and change in the Australian life insurance industry: an historical perspective, p. 91

Book review, p. 111

v. 13, 2003, 3

Shirley A. Carlon, Richard D. Morris, The economic determinants of depreciation accounting in late nineteenth-century Britain, p. 275
David Dugdale and T. Colwyn Jones, Battles in the costing war: UK debates, 1950-75, p. 305
Bernardo Bátiz-Lazo, Gustavo A. Del Angel, Competitive collaboration and market contestability: cases in Mexican and UK banking, 1945-75, p. 339
Gloria Vollmers, Industrial slavery in the United States: the North Carolina turpentine industry 1849-61, p. 369
Malcolm Anderson, Accounting history publications 2002, p. 393

Book reviews, p. 401

v. 13, 2003, 2

Neil Robson, From voluntary to state control and the emergence of the department in UK hospital accounting, p. 99
Richard Mattessich, Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications, p. 125
Kees Camfferman, Stephen A. Zeff, ‘The apotheosis of holding company accounting’: Unilever’s financial reporting innovations from the 1920s to the 1940s, p. 171
David Higgins, Steve Toms, Financial distress, corporate borrowing, and industrial decline: the Lancashire cotton spinning industry, 1918-38, p. 207
Carol Royal, Snakes and career ladders in the investment banking industry: the making of Barclays De Zoete Wedd (BZW) – an international perspective, 1982-96, p. 233
Mahmoud Ezzamel, The Beginnings of Accounting and Accounting Thought, p. 263

v. 13, 2003, 1

Wei Lu, Max Aiken, Accounting history: Chinese contributions and challenges, p. 1
Pak K. Auyeung, Paul Ivory, A Weberian model applied to the study of accounting stagnation in late Qing China, p. 5
Robert Bloom, John Solotko, The foundation of Confucianism in Chinese and Japanese accounting, p. 27
Simon S. Gao, Morrison Handley-Schachler, The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history, p. 41
Xu-dong Ji, Concepts of cost and profit in Chinese agricultural treatises: with special reference to Shengshi Nongshu and Pu Nongshu in the seventeenth century, p. 69
Z. Jun Lin, Chinese bookkeeping systems: a study of accounting adaptation and change, p. 83

v. 12, 2002, 3

Roger Juchau, Early cost accounting ideas in agriculture: the contributions of Arthur Young, p. 369
W. M. McInnes, An agency perspective on the accounting costs used in various roles in the regulation of a state-owned natural monopoly: The British Gas Corporation 1972-86, p. 387
Robert E. Wright, Reforming the US IPO market: lessons from history and theory, p. 419
Gerald Crompton, Robert Jupe, ‘An awkward fence to cross’: railway capitalization in Britain in the inter-war years, p. 439
Valerio Antonelli, Fabrizio Cerbioni, Antonio Parbonetti, The rise of cost accounting: evidence from Italy, p. 461
Robin Pearson, Growth, crisis and change in the insurance industry: a retrospect, p. 487
Malcolm Anderson, Accounting History publications 2001, p. 505

v. 12, 2002, 2

Trevor Boyns, Salvador Carmona, Accounting history research in Spain, 1996-2001: an introduction, p. 149
José Jurado-Sánchez, Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.1808, p. 157
Salvador Carmona, Esteban Hernández Esteve: an appreciation, p. 187
Enrique Llopis, Esther Fidalgo, Teresa Méndez, The ‘Hojas de Ganado’ of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions, p. 203
Eva Carmona, Donato Gómez, Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44, p. 231
María J. Álvarez, Fernando Gutiérrez, Domi Romero, Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective, p. 253
Miriam Núñez, Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87, p. 275
Marta Macías, Ownership structure and accountability: the case of the privatization of the Spanish tobacco monopoly, 1887-96, p. 317
Luis Fernández-Revuelta, Donato Gómez, Keith Robson, Fuerzas Motrices del Valle de Lecrín, 1936-9: accounting reports and ideological struggles in time of civil war, p. 347

v. 12, 2002, 1

Malcolm Anderson, An analysis of the first ten volumes of research in Accounting, Business and Financial History, p. 1
Christopher Kobrak, Foreign-currency transactions and the recovery of German industry in the aftermath of the First World War: the case of Schering AG, p. 25
Christopher Powell, Specialities still continue to increase amazingly’: division of labour among building-related firms’, p. 43
T. A. Lee, UK immigrants and the foundation of the US public accountancy profession, p. 73
Lino Cinquini, Alessandro Marelli, An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the ‘flows of services’, p. 95
Derek Matthews, The use of the postal questionnaire in accounting history research, p. 113

Book Reviews, p. 131
Accounting history publications 2000, p. 139

v. 11, 2001, 3

Junichi Chiba, Terry E. Cooke, Editorial, p. 265
Takeo Yoshikawa, Cost accounting standard and cost accounting systems in Japan. Lessons from the past – recovering lost traditions, p. 269
Fujio Yamaguchi, Asset valuation and accounting strategy within the Japanese shipping industry c.1876-c.1950, p. 283
Shigeto Sasaki, The historical significance of the revaluation of fixed assets in Japan’s state-owned railway system, 1955-6, p. 293
Junichi Chiba, The designing of corporate accounting law in Japan after the Second World War, p. 311
Jun Kawamoto, The development of the group accounts disclosure system in Japan, p. 331
Masato Kikuya, International harmonization of Japanese accounting standards, p. 349
Kees Camfferman, Terry E. Cooke, Dutch accounting in Japan 1609-1850: isolation or observation?, p. 369

v. 11, 2001, 2

Andrew Thomson, The case for management history, p. 99
Sean McCartney, A.J. (Tony) Arnold, ‘A vast aggregate of avaricious and flagitious jobbing’? George Hudson and the evolution of early notions of directorial responsibility, p. 117
Monica Keneley, The evolution of the Australian life insurance industry, p. 145
Michael Collins, Mae Baker, English commercial bank liquidity, 1860-1913, p. 171
Ross E. Stewart, The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900, p. 193
Forrest Capie, Mark Billings, Accounting issues and the measurement of profits – English banks 1920-68, p. 225

Book Reviews, p. 253

v. 11, 2001, 1

Trevor Boyns, Marc Nikitin, Introduction, p. 1
Claude Bocqueraz, The development of professional associations: the experience of French accountants from the 1880s to the 1940s, p. 7
Michel Capron, Accounting and management in the social dialogue: the experience of fifty years of works councils in France, p. 29
Henri Zimnovitch, Berliet, the obstructed manager: too clever, too soon?, p. 43
Nicolas Berland, Environmental turbulence and the functions of budgetary control, p. 59
Ludovic Cailluet, The British aluminium industry, 1945-80s: chronicles of a death foretold?, p. 79

v. 10, 2000, 3

A.C. Storrar, K.C. Pratt, Accountability vs privacy, 1844-1907: the coming of the private company, p. 259
Sean McCartney, A.J. Tony Arnold, George Hudson’s financial reporting practices: putting the Eastern Counties Railway in context, p. 293
M.V. Pitts, The rise and rise of the share premium account, p. 317
Andrew Popp, Specialty production, personal capitalism and auditors’ reports: Mintons Ltd., c.1870-1900, p. 347
Garry D. Carnegie, Robert H. Parker, Roy Wigg, The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia, p. 371
Malcolm Anderson, Accounting History Publications 1999, p. 385

Book Reviews, p. 395

v. 10, 2000, 2

Thomas N. Tyson, Richard K. Fleischman, Introduction, p. 91
Glenn Vent, Ronald A. Milne, Accounting practices of the St. Joseph Lead Company: 1864-1900, p. 97
Roxanne T. Johnson, In search of E. I. DuPont de Nemours & Company: the perils of archival research, p. 129
Charles W. Wootton, Barbara E. Kemmerer, The changing genderization of the accounting workforce in the US, 1930-90, p. 169
Richard K. Fleischman, Thomas N. Tyson, Parallels between US and UK cost accountancy in the World War I era, p. 191
Jan Richard Heier, The foundations of modern cost management: the life and work of Albert Fink, p. 213
Susan E. Morecroft, Edward N. Coffman, Daniel L. Jensen, T. Coleman Andrews: crusader for accountability in government, p. 245

v. 10, 2000, 1

Basil S. Yamey, The ‘particular gain or loss upon each article we deal in’: an aspect of mercantile accounting, 1300-1800, p. 1
Christopher Noke, No value in par: a history of the no par value debate in the United Kingdom, p. 13
Jose Ramon, Garcia Lopez, Banking merchants and banking houses: the hidden key to the workings of the Spanish banking system in the nineteenth century, p. 37
Derek Matthews, Oral history, accounting history and an interview with Sir John Grenside, p. 57

Book reviews, p. 85

v. 9, 1999, 3

Anne Thick, Accounting in the late medieval town: the account books of the stewards of Southampton in the fifteenth century, p. 265
Michele Lacombe-Saboly, The accounting practices of a sixteenth-century pastel merchant from the French region of Toulouse, p. 291
Reza Mohammed Monem, Economic prosperity of the gold-mining industry in Australia and the consequent gold tax, p. 307
Christine Gunter; John Maloney, Did Gladstone make a difference? Rhetoric and reality in mid-Victorian finance, p. 325
Apostolos A. Ballas, Privatizing the statutory auditing services in Greece, p. 349
Malcolm Anderson, Accounting History Publications 1998, p. 375

Book reviews, p. 385

v. 9, 1999, 2

W.T. Baxter, McKesson & Robbins: a milestone in auditing, p. 157
David Oldroyd, Through a glass clearly: management practice on the Bowes family estates c.1700-70 as revealed by the accounts, p. 175
Sam Mckinstry, Engineering culture and accounting development at Albion Motors, 1900-c.1970, p. 203
Yannick Lemarchand, Introducing double-entry bookkeeping in public finance: a French experiment at the beginning of the eighteenth century, p. 225

Book reviews, p. 255

v. 9, 1999, 1

Stephen P. Walker, Introduction, p. 1
Keith P . Mcmillan, The Institute of Accounts: a community of the competent, p. 7
Josephine Maltby, A sort of guide, philosopher and friend’: the rise of the professional auditor in Britain, p. 29
Richard K. Fleischman, Thomas Tyson, Opportunity lost? Chances for cost accountants’ professionalization under the National Industrial Recovery Act of 1933, p. 51
Garry D. Carnegie, Robert H. Parker, Accountants and Empire: the case of co-membership of Australian and British accountancy bodies, 1885 to 1914, p. 77
Marcia Annisette, Importing accounting: the case of Trinidad and Tobago, p. 103
Ken Shackleton, Gender segregation in Scottish chartered accountancy: the deployment of male concerns about the admission of women, 1900-25, p. 135

v. 8, 1998, 3

Chibuike Uche, Accounting and control in Barclays Bank (DCO): the lending to Africans episode, p. 239
Trevor Boyns, Budgets and budgetary control in British businesses to c.1945, p. 261
Nicolas Berland, The availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960s, p. 303
R.A. Edwards, Is management accounting just what management accountants do? Implicit cost analysis on Britain’s railways c.1923-1939, p. 331
Mark Spoerer, Window-dressing in German inter-war balance sheets, p. 351
Malcolm Anderson, Accounting History Publications 1997, p. 371

Book reviews, p. 383
Notes on contributors, p. 407

v. 8, 1998, 2

Sue Bowden, Josephine Maltby, ‘More a national asset than an investor’s paradise’: financial management and the British Motor Corporation, 1952-68, p. 137
Roger Juchau, Paul Hill, Agricultural cost accounting development in Britain: the contributions of three men from Wye – a review note, p. 165
Wayne A. M. Visser; Alastair Macintosh, A short review of the historical critique of usury, p. 175
Richard Mattessich, Review and extension of Bhattacharyya’s Modern Accounting Concepts in Kautilya’s Arthasastra, p. 191
Thomas N. Tyson, Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills, p. 211

Book reviews, p. 231
Notes on contributors, p. 239

v. 8, 1998, 1

Roger J. Lister, Business ethics: A 3000-year-old orthodox perspective which impinges on contemporary business decisions, p. 1
Timothy L. McCoy, Dale L. Flesher, A case of an early 1900s principal-agent relationship in the Mississippi lumber industry, p. 13
Marianne V. Pitts, Victorian share-pricing – a problem in thin trading, p. 33
John F. Wilson, Ferranti and the accountant, 1896-1975: The struggle between priorities and reality, p. 53
Dianne Thomson, Malcolm Abbott, The life and death of the Australian permanent building societies, p. 73
Malcolm Anderson, Accounting History Publications, 1995/6, p. 105

Book reviews, p. 125

v. 7, 1997, 3

R. H. Parker, Y. Lemarchand, T. Boyns, Introduction, p. 251
Michèle Lacombe-Saboly, Hospital accounts and accounting systems: a study in the French region of Toulouse from the seventeenth to the nineteenth century, p. 259
Laurent Batsch, Accounting and financial policy at Schneider (1837-75), p. 281
Ludovic Cailluet, Accounting and accountants as essential elements in the development of central administration during the inter-war period: management ideology and technology at Alais, Froges et Camargue (AFC-Pechiney), p. 295
Henri Bouquin, Management accounting in its social context: Rimailho revisited, p. 315
Henri Zimnovitch, The development of standard costing at SaintGobain, 1920-60: forty years of quarantine?, p. 345
Anne Pezet, The development of discounted cash flow and profitability of investment in France in the 1960s, p. 367

v. 7, 1997, 2

A. J. Arnold, ‘Publishing your private affairs to the world’: corporate financial disclosures in the UK 1900-24, p. 143
R. J. Briston, M. J. M. KedslieThe internationalization of British professional accounting: the role of the examination exporting bodies, p. 175
David Higgins; Steven Toms, Firm structure and financial performance: the Lancashire textile industry, c.1884 – c.1960, p. 195
Stewart Jones, The professional background of company law pressure groups, p. 233

Book reviews, p. 243

v. 7, 1997, 1

Amanda Berry, ‘Balancing the books’: funding provincial hospitals in eighteenth-century England, p. 1
Michael E. Scorgie, Progenitors of modern management accounting concepts and mensurations in pre-industrial England, p. 31
Susan Bartlett, Michael John Jones, Annual reporting disclosures 1970-90: an exemplification, p. 61
Victor Murinde, Joram Kariisa-Kasa, The financial performance of the East African Development Bank: a retrospective analysis, p. 81
Kees Camfferman, An overview of recent Dutch-language publications in accounting, business and financial history in the Netherlands, p. 105

Book reviews, p. 137

v. 6, 1996, 3

Parker R. H., Edwards J. R., Introduction, p. 235
Parker R. H., Basil Yamey, accounting historian, p. 235
Noke Christopher, Respites in charge and discharge statements, p. 247
Jouanique, Pierre, Three medieval merchants: Francesco di Marco Datini Jacques Coeur, Benedetto Cotrugli, p. 261
Hernandez-Esteve, Esteban, Merchants’ organizations and accounting regulation in eighteenth-century Spain: the ordinances of the Tribunal of Commerce of Bilbao, p. 277
Lee Geoffrey Alan, The tithe rentcharge: a pioneer in income indexation, p. 301
Lee Tom, Identifying the founding fathers of public accountancy: the formation of The Society of Accountants in Edinburgh, p. 315
Hoskin, Keith; Macve, Richard, The Lawrence Manufacturing Co.: a note on early cost accounting in US textile mills, p. 337
Anderson Malcolm, Edwards John Richard, Matthews Derek, A study of the quoted company audit market in 1886, p. 363
Edey Harold, Notes on early LSE accounts, p. 389
Frenc E.A., Northcliffe v. Plender: the home front, 1916, p. 397
Napier Christopher J., Academic disdain? Economists and accounting in Britain, 1850-1950, p. 427

v. 6, 1996, 2

Collier Paul, The rise of the audit committee in UK quoted companies: a curious phenomenon?, p. 121
Rutherford Brian A., The AEI-GEC gap revisited, p. 141
Chiba, Junichi, Japanese experience of corporate accounting control c.1939-c.1945, p. 163
Van Peursem Karen A., Pratt, Michael J., Tower Greg, Reporting for the New Zealand health sector: a history of public or private interest?, p. 183
Reiss James A., Scorgie Michael E.; Rowe Julie D., An historical example of discounting in an early eighteenth-century Chinese financial cheme , p. 203

Book Review, p. 212
Accounting history publications, 1994, p. 219

v. 6, 1996, 1

Oldroyd David, The costing records of George Bowes and the Grand Allies in the north-east coal trade in the eighteenth century: their type and significance, p. 1
Carnegie Garry D., Parker Robert H., The transfer of accounting technology to the southern hemisphere: the case of William Butler Yaldwyn, p. 23
Hampton Mark P., Sixties child? The emergence of Jersey as an offshore finance centre 1955-71, p. 51
Crompton Gerlad, ‘A very poor bag of physical assets’: the railway compensation issue 1921-47, p. 73
Nikitin Marc, The birth of industrial accounting in France: the role of Pierre-Antoine Godard-Desmarest (1767-1850) as strategist, industrialist and accountant at the Baccarat Crystalworks, p. 93

Book Review, p. 111

v. 5, 1995, 3

Connelly P. ; Fletcher M.; McKinstry S., Educational accounting, accountability and accountants in the era of the ‘Scotch’ school boards, 1872-1918, p. 289
Boys Peter G., Samuel Pepys’s personal accounts, p. 308
Hamid Shaari, Craig, Russell, Clarke Frank, Bookkeeping and accounting control systems in a tenth-century Muslim administrative office, p. 321
Boyce Gordon, Accounting for managerial decision making in British shipping, 1870-1918, p. 360
Nobes Christopher, Pacioli’s Tractatus: a note on a mystery and a review of some commentaries, p. 379

Book Review, p. 385
Making the Australian Chartered Accountant, p. 386

v. 5, 1995, 2

Jones Stewart, A cross-sectional analysis of recommendations for company financial disclosure and auditing by nineteenth-century parliamentary witnesses, p. 159
Hooper Keith, Kearins Kathryn, The rise and fall of the Judge and Renouf Corporations: extravagant reporting and publicity, p. 187
Parker Lee D., Lewis Neil R., Classical management control in contemporary management and accounting: the persistence of Taylor and Fayol’s world, p. 211
Hernandez-Esteve, Esteban, A review of recent Spanish publications in accounting, business and financial history, p. 237

Book Review, p. 271
Accounting history publications, 1993, p. 281

v. 5, 1995, 1

Boyns Trevor; Edwards, John Richard, Editorial, p. 1
Gourvish Terry, Business history: in defence of the empirical approach?, p. 3
Tyson Thomas, An archivist responds to the new accounting history: the case of the US men’s clothing industry, p. 17
McWatters Cheryl, Management accounting and the Calvin Company: a case study, p. 39
de Beelde Ignace, Industrial accounting theory and practice: cost accounting in the Belgian coal industry during the first half of the twentieth century, p. 71
McLeanderland shipbuilding industry, 1818-1917, p. 109

Book Review, p. 147

v. 4, 1994, 3

Toms John Steven, Financial constraints on economic growth: profits, capital accumulation and the development of the Lancashire cotton-spinning industry, 1885-1914, p. 363
Mills Patti A., The adjudication of accounting-based compensation contracts in the pre-1934 period, p. 385
Jones Michael John, The evolution and workings of an innovatory college ‘taxation’ system: the finances of the University, and colleges, of Oxford 1883-1926, p. 403

Book Review, p. 461

v. 4, 1994, 2

Gallhofer Sonja, Haslam Jim, Accounting and the Benthams: accounting as negation?, p. 239
Barney Doug, Flesher Dale L., Early nineteenth-century productivity accounting: the Locust Grove Plantation slave ledger, p. 275
20p Horton Joanne, Macve Richard, The development of life assurance accounting and regulation in the UK: reflections on recent proposals for accounting change, p. 295
Wale Judith, What help have the banks given British industry? Some evidence on bank lending in the Midlands in the late nineteenth century, p. 321

Book Review, p. 343
Accounting history publications, 1992, p. 355

v. 4, 1994, 1

Edwards John Richard, Yamey Basil S., John Richard Edwards, Basil S. Yamey, p. 1
Mattessich, Richard, Archaeology of accounting and Schmandt-Besserat’s contribution, p. 5
Scorgie Michael E., Accounting fragments stored in the Old Cairo Genizah, p. 29
Yamey Basil S., Benedetto Cotrugli on bookkeeping (1458), p. 43
Yamey Basil S., Notes on Pacioli’s first chapter, p. 51
Hernández-Esteve Esteban, Luca Pacioli’s treatise “De Computis et Scripturis”: a composite or a unified work?, p. 67
Donoso Anes Rafael, The Casa de la Contratación de Indias and the application of double entry bookkeeping to the sale of precious metals in Spain, 1557-83, p. 83
Laribee Stephen F., Laribee, Janet F., Hogan Stephen D., Government accounting for Colombia’s customhouses during the nineteenth century, p. 99
Lemarchand Yannick, Double entry versus charge and discharge accounting in eighteenth-century France, p. 119
Lee Geoffrey A., Osborne Richard H., The account book of a Derbyshire farm of the eighteenth century, p. 147
Coombs, Hugh M.; Edwards, John Richard, Record keeping in municipal corporations: a triumph for double entry bookkeeping, p. 163
McKinnon Jill, The historical and social context of the introduction of double entry bookkeeping to Japan, p. 181
Sheldahl Terry K., A bookseller directory of double entry works available in eighteenth-century America, p. 203

v. 3, 1993, 3

Boyns Trevor, Editorial comment: business history through accounting records, p. 249
Mathias Peter, Business history and accounting history: a neighbourly relationship, p. 253
McKinstry Sam, Financial management in the early Scottish motor industry, p. 275
Brown Kenneth D., Through a glass darkly: cost control in British industry: a case study, p. 291
Lemarchand Yannick, The dark side of the result: self-financing and accounting choices within nineteenth-century French industry, p. 303
Boyns Trevor, Cost accounting in the south Wales coal industry, c. 1870-1914, p. 327

Book Review, p. 353

v. 3, 1993, 2

Walker Stephen P., Anatomy of a Scottish CA practice: Lindsay, Jamieson & Haldane 1818-1918, p. 127
Cornwell S.V.P., The nature of a Bristol accountancy practice during the 1820s: some comments, p. 155
Morris Richard D., Distributable profit in nineteenth-century British regulated industries, p. 165
Matthews Derek, Counting the accountants: a trial balance for 1911, p. 197
Sugden, Keith F., Coinage as an instrument of financial control in the Roman world, p. 225
Capie Forrest, A Domestic History of the Bank of England, 1930-1960, p. 239
Tomlinson Jim, The Bank of England and Public Policy 1941-1958, p. 240
Gibson Robert W., The Australian Accounting Standards Review Board: The Establishment of its Participative Review Process, p. 243
Jones Alan V., Innovation as a Social Process: Elihu Thomson and the Rise of General Electric 1870-1900, p. 245

v. 3, 1993, 1

Lyth Peter J., Aircraft procurement and operating costs at British European Airways (BEA), 1946-1964, p. 1
Heier Jan R., A critical look at the thoughts and theories of the early accounting educator John C. Colt, p. 21
Filios Vassilios P., Some administrative and organizational theories of accounts, p. 37
Carnegie Garry D., The Australian Institute of Incorporated Accountants (1892-1938), p. 61
Archer Simon, On the methodology of a conceptual framework for financial accounting – Part 2: From jurisprudence to soft systems analysis, p. 81

Book Review, p. 109

v. 2, 1992, 2

Campbell-Kelly Martin, Large-scale data processing in the Prudential, 1850-1930, p. 117
Fleischman Richard K., Parker Lee D., The cost-accounting environment in the British Industrial Revolution iron industry, p. 141
Mellett Howard, The application of depreciation accounting to the National Health Service, p. 161
Mattessich Richard, On the history of normative accounting theory: paradigm lost, paradigm regained?, p. 181
Archer Simon, On the methodology of a conceptual framework for financial accounting Part 1: An historical and jurisprudential analysis, p. 199

Book Review, p. 229

v. 2, 1992, 1

Bailey Derek, The attempt to establish the Russian accounting profession 1875-1931, p. 1
Olusegun Wallace R. S., Growing pains of an indigenous accountancy profession: the Nigerian experience, p. 25
Sugden Keith F., Financial management and manipulation in the Ancient World: from pre-monetary practicalities to monetary possibilities, p. 55
Heier Jan R., A quantitative study of accounting methods in mid-nineteenth-century Alabama and Mississippi: an application of content analysis, p. 69
Benson Lord, Immutable principles of sound financial management, p. 91

Book Review, p. 95

v. 1, 1991, 3

Cooke Terry E., The evolution of financial reporting in Japan: a shame culture perspective, p. 251
Pollins Harold, British horse tramway company accounting practices, 1870-1914, p. 279
Napier Christopher J., Secret accounting: the P&O Group in the inter-war years, p. 303
Arnold A. J., ‘No substitute for hard cash?’: an analysis of returns on investment in the Royal Mail Steam Packet Company, 1903-29, p. 335
Cormier Denis, Morard Bernard, The reaction of managers and financial analysts in the US and Canada towards current cost information: a positive approach, p. 355

Book Review, p. 375

v. 1, 1991, 2

Mumford Michael J., Chartered accountants as business managers: an oral history perspective, p. 123
Jones Michael John, The accounting system of Magdalen College, Oxford, in 18, p. 141
Jamieson Alan G., Credit insurance and trade expansion in Britain, 1820-1980, p. 163
Boyns T., Edwards J. R., Do accountants matter? The role of accounting in economic development, p. 177
Chambers R. J., Wolnizer P. W., A true and fair view of position and results: the historical background, p. 197
Schmelzle George, Flesher Dale L., The motives for vertical integration in nineteenth-century Mississippi lumber companies, p. 215

Book Review, p. 225

v. 1, 1990, 1

Brief Richard P., Accounting error as a factor in business history, p. 7
Napier Christopher J., Fixed asset accounting in the shipping industry: P&O 1840-1914, p. 23
Parker R. H., Regulating British corporate financial reporting in the late nineteenth century, p. 51
Lee T. A., A systematic view of the history of the world of accounting, p. 73

Book Review, p. 109