Contents [1999, Vol. 26, no. 1]; Statement of policy [1999, Vol. 26, no. 1]; Guide for submitting manuscripts [1999, Vol. 26, no. 1]

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Volume 26

Issue 1 June 1999 Article 1

1999

Contents [1999, Vol. 26, no. 1]; Statement of policy [1999, Vol. 26,

no. 1]; Guide for submitting manuscripts [1999, Vol. 26, 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 Recommended Citation

Accounting Historians, Academy of (1999) "Contents [1999, Vol. 26, no. 1]; Statement of policy [1999, Vol. 26, no. 1]; Guide for submitting manuscripts [1999, Vol. 26, no. 1]," Accounting Historians Journal: Vol. 26 : Iss. 1 , Article 1.

Available at: https://egrove.olemiss.edu/aah_journal/vol26/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.

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Published by

The Academy of Accounting H i s t o r i a n s

The

Accounting

Historians

Journal

J u n e 1999 Volume 26, N u m b e r 1

Research on the Evolution of Accounting Thought and Accounting Practice

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The Accounting Historians Journal Volume 26, N u m b e r 1 J u n e 1999 Officers - 1999 Thomas A. Lee University of Alabama Kathleen E. Sinning Western Michigan University 0 . Finley Graves Kansas State University William D. Samson University of Alabama Sarah A. Holmes Texas A&M University Secretary Alan J. Richardson Queen's University

Trustees - 1999

Dale L. Flesher, University of Mississippi, Chairman

Eugene N. Flegm, General Motors (retired), Chairman Emeritus Ashton Bishop, James Madison University

Edward N. Coffman, Virginia Commonwealth University Doris M. Cook, University of Arkansas

Michael J.R. Gaffikin, University of Wollongong Daniel L. Jensen, Ohio State University

Hiroshi Okano, Osaka City University

Gary J. Previts, Case Western Reserve University Alan J. Richardson, Queen's University

Rasoul H. Tondkar, Virginia Commonwealth University Richard G. Vangermeersch, University of Rhode Island Michael Wilk, Ernst & Young, LLP

Mary S. Stone, University of Alabama, Corporate Agent

In addition to publishing the Accounting Historians Journal, the A c a d e m y p u b l i s h e s The Accounting Historians Notebook, Monographs, and reprints of Accounting History Classics. Annual m e m b e r s h i p dues, including subscriptions to the Accounting Historians Journal and The Accounting Historians Notebook, are $40 (U.S.) for individuals and $50 (U.S.) for institutions and libraries. Inquiries concerning membership, publications, and other matters relating to the Academy (other than submission of manuscripts to the Accounting Historians Journal) should be addressed to Alan J. Richardson, The Academy of Accounting Historians, Accounting Faculty, Queen's University, Kingston, ON K71 3N6, Canada. President President-Elect First Vice-President. . Second Vice-President Treasurer

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The

Accounting

Historians

Journal

June 1999 Volume 26, Number 1

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AHJ EDITORIAL STAFF

EDITOR PRODUCTION EDITOR BOOK REVIEW EDITOR

Richard K. Fleischman A.J. Cataldo Victoria Beard John Carroll University Western Michigan University University of North Dakota

EDITORIAL BOARD

Jesse V. Boyles, University of Florida Robert J. Bricker, Case Western Reserve University

Richard P. Brief, New York University Dale A. Buckmaster, University of Delaware

Garry D. Carnegie, Deakin University Mark A. Covaleski, University of Wisconsin

J o h n R. Edwards, Cardiff Business School Tonya K. Flesher, University of Mississippi Anne Fortin, Université du Québec à Montreal Michael J.R. Gaffikin, University of Wollongong

O. Finley Graves, Kansas State University Esteban Hernández-Esteve, Bank of Spain Sarah A. Holmes, Texas A&M University Karen L. Hooks, Florida Atlantic University

Moyra J.M. Kedslie, University of Hull T h o m a s A. Lee, University of Alabama Yannick Lemarchand, Université de Nantes

Anne Loft, Copenhagen Business School Richard V. Mattessich, University of British Columbia

Alan G. Mayper, University of N o r t h Texas Carol J. McNair, Babson College Cheryl S. McWatters, McGill University Barbara D. Merino, University of N o r t h Texas

Paul J. Miranti, Rutgers University Christopher J. Napier, University of S o u t h a m p t o n

Leslie S. Oakes, University of New Mexico Hiroshi Okano, Osaka City University

Lee D. Parker, University of Adelaide Chris Poullaos, University of New South Wales Gary J. Previts, Case Western Reserve University

Robert C. Ricketts, Texas Tech University Michael E. Scorgie, La Trobe University K u m a r N. Sivakumar, Georgia State University

R a m S. Sriram, Georgia State University Mary S. Stone, University of Alabama D o n n a L. Street, James Madison University

T h o m a s N. Tyson, St. J o h n Fisher College Richard G. Vangermeersch, University of Rhode Island

Gloria L. Vollmers, University of Maine Joni J. Young, University of New Mexico

Stephen A. Zeff, Rice University

The Accounting Historians Journal is a refereed, scholarly journal published semiannually in J u n e a n d December, printed by the B i r m i n g h a m Printing a n d Publishing Company, 3101 6th Avenue South, B i r m i n g h a m , AL 35233. ISSN 0148-4182. AHJ does not a s s u m e responsibility for statements of fact o r opinion m a d e by its contributors.

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ACCOUNTING HISTORIANS JOURNAL Semiannual Publication of

The Academy of Accounting Historians

V o l u m e 26, N u m b e r 1 June 1999 CONTENTS

Main Articles

The Telling Power of CCA - A New Zealand Oral History

— Rachel F. Baskerville 1 The Development of American Ship-Accounting Practices

to 1900: A Comparative Study of Three Vessels

— J a n Richard Heier 27 "Discovering" Indigenous Peoples: Accounting and the

Machinery of Empire

— Dean Neu 53 Historiography, Causality, and Positioning: An

Unsystematic View of Accounting History

— David Oldroyd 83 Lessons for Policy Makers from the History

of Consumption Taxes

— Steve C. Wells and Tonya K. Flesher 103 Using Distribution Costs in Decision Making at the

Dennison Manufacturing Company, 1909 to 1949

— Gloria Vollmers 127

1998 Accounting Hall of Fame Induction

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Reviews of B o o k s

Bedford, A History of Accountancy at the University of Illinois at Urbana-Champaign; Flesher, Accountancy at Ole Miss: A Sesquicentennial Salute;

Shenkir and Wilkerson, The University of Virginias McIntire School of Commerce, The First

Seventy-Five Years 1921-1996

— Kevin F. Brown 165 Previts and Merino, A History of Accountancy

in the United States: The Cultural Significance of Accounting

— Richard G. Vangermeersch 172 Williams, Accounting for Steam and Cotton:

Two Eighteenth Century Case Studies

— J o a n n Noe Cross 174 Xie, Accounting Evolution in China, 1949 to 1994

(Chugoku no kigyokaikeiseido) — Yang Yuqi, Hiroshi Kawakita,

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ACCOUNTING HISTORIANS JOURNAL

Statement of Policy

The Accounting Historians Journal is an international jour-nal that addresses the development of accounting thought and practice. AHJ embraces all subject m a t t e r related to accounting history, including but not limited to research that provides an historical perspective on contemporary accounting issues.

Authors may find the following guidelines helpful.

1. Authors should provide a clear specification of the research issue or problem addressed and the motivation for the study. 2. Authors should describe the m e t h o d employed in the re-search, indicating the extent and m a n n e r in which they intend to employ the methodology. Manuscripts are encouraged that draw on a variety of conceptual frameworks a n d 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. Authors should provide the reader information as to how these source materials may be accessed.

4. Authors w h o use a critical or new theoretical framework to examine prior historical interpretations of the development of accounting thought or practice should include a discussion of the 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 economic contents of the time period examined and of other environ-mental factors.

6. While historians have long debated the ability to assign cau-sation to particular factors, we encourage authors to address and evaluate the probable influences related to the problem or issue examined.

7. Authors should clearly state all their interpretations of re-sults, and the conclusions they draw should be consistent with the original objectives of and data used in the study. Interpreta-tions and conclusions should be clearly linked to the research problem. Authors also should state the implications of the study for future research.

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ACCOUNTING HISTORIANS JOURNAL

Guide for Manuscript S u b m i s s i o n

Three (3) copies of m a n u s c r i p t s for publication review should be submitted to Professor Richard Fleischman, J o h n Carroll University, University Heights, OH 44118, U.S.A. There is no submission fee, although authors are urged to consider joining The Academy of Accounting Historians by completing the m e m b e r s h i p application form on the inside of the back cover. The Accounting Historians Journal will accept a variety of presentation formats for initial submission as long as the writ-ing style is reflective of careful scholarship. Notwithstandwrit-ing, authors should attend to the following guidelines:

1. a m a x i m u m of 7,000 words

2. an abstract of approximately 100 words on a page t h a t in-cludes the article's title b u t n o identification of the author(s) 3. a limited n u m b e r of content footnotes which a p p e a r at the bottom of the appropriate page

4. a limited n u m b e r of tables, figures, etc., appended at the conclusion of the text, but whose positioning in the narrative is indicated

5. References are to appear in brackets within the text. Spe-cific page n u m b e r s are m a n d a t o r y for all direct quotes b u t are optional otherwise.

6. a bibliography of all references cited in the text

Upon acceptance or an invitation to revise and resubmit, authors will be sent a style sheet which m u s t be followed con-scientiously for all subsequent revisions of the paper. Once the article is accepted, the editor will request the submission of a diskette prepared in IBM compatible ASCII file format. If time permits, authors will be sent galley proofs. However, the inclu-sion of additional material will be severely limited.

Authors will be provided with 3 copies of the AHJ issue in which the manuscript is published. Reprints m a y be ordered by a r r a n g e m e n t with the publisher.