Accounting Historians Journal
Volume 41
Issue 1
June 2014
Article 1
2014
Contents [2014, Vol. 41, no. 1]; Statement of policy
[2014, Vol. 41, no. 1]; Guide for manuscript
submission [2014, Vol. 41, no. 1]; Ethical code of
conduct for The Accounting Historians Journal
[2014, Vol. 41, no. 1];
Academy of Accounting Historians
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Accounting Historians, Academy of (2014) "Contents [2014, Vol. 41, no. 1]; Statement of policy [2014, Vol. 41, no. 1]; Guide for manuscript submission [2014, Vol. 41, no. 1]; Ethical code of conduct for The Accounting Historians Journal [2014, Vol. 41, no. 1];," Accounting Historians Journal: Vol. 41 : Iss. 1 , Article 1.
Published by T h e A cademy o f A c c o u n tin g H i s to r ia n s
The
Accounting
Historians
Journal
June 2014 Volume 41, N um ber 1R esearch on the Evolution of Accounting Thought and A ccounting Practice
The Accounting H istorians Journal Volume 41, N u m b er 1 Ju n e 2014 2014 OFFICERS President Jo an n Noe Cross
University of W isconsin O shkosh PH: (920) 424-1311
Em ail: crossj@ uwosh.edu
Vice-President - Partnerships
R obert Colson
B aruch College CUNY, retire d from G rant T hornton
Em ail: rcolson@ gm ail.com
President-Elect
M assim o Sargiacom o
U niversity G.d’A nnunzio of Pescara, Italy
Email: m sargiacom o@ unich.it
Secretary
Stephanie M oussalli R hodes College PH: (901) 843-3223
Em ail: m oussalli@ rhodes.edu
Vice-President - Communication
Yvette Lazdowski Plym outh State U niversity PH: (603) 253-9339
Email: yjlazdowski@ plymouth.edu
Treasurer
Jennifer Reynolds-M oehrle University of M issouri-St. Louis PH: (314) 516-6764
Em ail: jreynolds.m oehrle@ um sl.edu
2014 TRUSTEES
Eugene H. Flegm, E m eritus (H onorary) M alcolm A nderson D eidre Collier Dale Flesher D aoyang Guo O ktay G
ü
vemli K aren Hooks M ikhail K uter Yosh’inao M atsum otoJam es J. M cKinney Cheryl M cW atters
David Oldroyd G ary J. Previts Lucia Lim a R odrigues
Alan Sangster M ary S. Stone Gregory W aymire
P eter W olnizer
In addition to publishing the A ccounting H istorians Journal, the Academy p u b lishes The A ccounting H istorians N otebook, sponsors research events an d confer ences, including the World Congresses of Accounting H istorians, and m aintains a com prehensive website. A nnual m em bership dues include subscriptions to b oth publications, special conference pricing and full access to the w ebsite an d are $70 (U.S.) for individuals, $30 (U.S.) for retired individuals, $100 (U.S.) for insti tutions an d libraries and $10 (U.S.) for students. Inquiries concerning m em ber ship, publications, and o th er m atters relating to the Academy (other th a n subm is sion of m anuscripts to the Accounting H istorians Journal) should be addressed to Tiffany Welch, The Academy of Accounting H istorians, W eatherhead School of M anagem ent, 10900 Euclid Avenue, Cleveland, OH, USA 44106-7235.
E-Mail: acchistory@ case.edu W ebsite: http://w w w .aahhq.org
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The
Accounting
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AHJ EDITORIAL STAFF EDITOR G loria Vollmers University of M aine ASSISTANT EDITOR R obert Russ N o rth ern K entucky University
ASSOCIATE EDITORS W arrick Funnell K ent University David O ldroyd D urham U niversity EDITORIAL BOARD
M arcia A nnisette, York University C. R ichard Baker, Adelphi University
R on Baker, University of G uelph Trevor Boyns, Cardiff University Kees C am fferm an, Vrije U niversiteit Salvador Carm ona, In s titu te de E m presa
G arry D. Carnegie, Royal M elbourne In stitu te of Technology Ignace DeBeelde, U niversity of Gent
Jo h n R. E dw ards, Cardiff University
R ichard Fleischm an, Jo h n Carroll U niversity (E m eritus) Dale L. Flesher, University of M ississippi M ichael J.R. Gaffikin, University of W ollongong
O. Finley Graves, U niversity of N orth Texas E steban H e m
á
ndez-Esteve, M adrid, SpainT hom as A. Lee, University of A labama Cheryl S. M cW atters, U niversity of O ttaw a B arb ara D. M erino, University of N orth Texas
M arc Nikitin, University of Orleans Lee D. Parker, University of S outh A ustralia
Chris Poullaos, University of Sydney
Paolo Q uattrone, In s titu te de Im presa Business School G ary J. Previts, Case W estern Reserve University
Alan J. R ichardson, York University M ary S. Stone, University of A labam a
Tomo Suzuki, University of Oxford Thom as N. Tyson, St. Jo h n F isher College
R ichard G. V angerm eersch, U niversity of Rhode Island (E m eritus) S tephen P. Walker, University of E dinburgh
Joni J. Young, U niversity of New Mexico Luca Zan, University of Bologna
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AHJ EDITORIAL STAFF AT LARGE REVIEWERS
Valerio Antonelli, U niversita Degli S tudi di Salerno, Italy Ju a n B anos, U niversidad Pablo de Olavide, Spain Jayne B ism an, Charles S tu a rt University, A ustralia
R obert Bloom , Jo h n Carroll U niversity R ichard B orgm an, University of M aine Kevin Carduff, College of C harleston E d Coffm an, V irginia C om m onw ealth University
Steve C olburn, University of M aine Terry Conover, N orth Texas State University Jo an n a Cross, University of W isconsin O shkosh
G raem e Dean, University of Sydney, A ustralia Tonya Flesher, University of M ississippi C atherine G aharan, M idw estern State U niversity
O m iros G eorgiou, University of E ast Anglia, UK Delfina Gomes, U niversidade do M inho, Portugal
L eonard G oodm an, R utgers U niversity
O ktay Guvemli, A ssociation of A ccounting an d F inance A cadem icians, Turkey Theresa H am m ond, San Francisco State U niversity
Jan Heier, A uburn U niversity David H erda, N orth D akota S tate U niversity F ernando H idalgo, Pablo de Olavide University, Spain
Joan Hollister, SUNY New Paltz Paul H utchison, University of N orth Texas
H elen Irvine, Q ueensland University of Technology, A ustralia M ichael Jones, U niversity of Bristol, UK
Kevin Keeney, S outhern C onnecticut S tate University R obert K irsch, S o u th ern C onnecticut S tate U niversity
Cynthia K rom , Franklin a n d M arshall M ikhail Kuter, K uban S tate University, Russia
Ellen L ippm an, University of P ortland
A lessandro Marelli, U niverita degle S tudi di Teramo, Italy Jim McKinney, University of M aryland
Tom McLean, N ew castle University, UK Paul M iranti, R utgers University S tephanie M oussalli, R hodes College B ridgette M uehlm ann, Suffolk University
H ugo N um berg, B aruch College Diane R oberts, University of San Francisco Lucia Rodrigues, U niversidade do M inho, Portugal
Alan Sangster, Griffith University, A ustralia G ary Spraakm an, York University Greg Stoner, University of Glasgow, A ustralia
R obert Strong, University of M aine Joel Thom pson, N o rth ern M ichigan University
G lenn Van Wyhe, Pacific L u th era n U niversity George Violette, U niversity of S o u th ern M aine
Bill W ootton, E astern Illinois U niversity
The Accounting H istorians Journal is a refereed, scholarly jo u rn al published sem iannually in June an d December, p rin ted by the B irm ingham Printing and Publishing Company, 3101 6th Avenue South, B irm ingham , AL 35233. ISSN 0148-4182. AH J does no t assum e responsibility for statem ents of fact o r opinion m ade by its contributors.
ACCOUNTING H ISTO RIA N S JOURNAL
Statem ent o f Policy
The A ccounting H istorians Journal is an in tern atio n al jo u r
nal th a t addresses the developm ent of accounting th o u g h t and practice. AHJ em braces all subject m atte r related to accounting history, including b u t n o t lim ited to research th a t provides an historical perspective on co n tem p o rary accounting issues.
A uthors m ay find th e following guidelines helpful.
1. A uthors should provide a clear specification of the research issue or problem addressed an d the m otivation for the study. 2. A uthors should describe th e m etho d em ployed in the re search, indicating the extent an d m an n e r in w hich they intend to em ploy the m ethodology. M anuscripts are encouraged th a t draw on a variety of conceptual fram ew orks and techniques, in cluding those used in o th er social sciences.
3. M anuscripts th a t rely on p rim ary sources should co ntain a statem en t specifying th e original m aterials o r d a ta collected or analyzed and the ratio n ale used in selection of those source m a terials. A uthors should provide the rea d e r in form atio n as to how these source m aterials m ay be accessed.
4. A uthors w ho use a critical o r new theoretical fram ew ork to exam ine p rio r h istorical in terp retatio n s of the developm ent of accounting th o u g h t o r practice should include a discussion of the rationale for use of th a t fram ew ork in the m anuscript.
5. In perform ing all analyses, au th o rs should be sensitive to and take adequate acco u n t of th e social, political, and econom ic contexts of the tim e p eriod exam ined and of o th er environ m ental factors.
6. W hile histo rian s have long d ebated th e ability to assign cau sation to p a rticu la r factors, we encourage au th o rs to address and evaluate th e p robable influences related to th e problem or issue exam ined.
7. A uthors should clearly state all th eir in terp retatio n s of re sults, and the conclusions they draw should be consistent w ith the original objectives of an d d a ta used in the study. In te rp re ta tions and conclusions should be clearly linked to the research problem . A uthors also should state the im plications of the study for futu re research.
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ACCOUNTING H ISTO RIA N S JOURNAL
Guide for Manuscript Subm ission
M a n u sc rip ts fo r review sh o u ld be s u b m itte d by e-m ail a tta c h m e n t to v o llm ers@ u m it.m a in e.e d u a n d fo rm a tte d in M icrosoft Word. The identity of auth o r(s) should not ap p ear on th e attach ed file — only on th e accom panying e-m ail tra n s m ission. A dditional correspondence m ay be sent to Professor Gloria Vollmers, DPC 342, College of Business, Public Policy and H ealth, University of M aine, Orono, ME, 04469; phone: (207) 581-1979; Fax: (207) 581-1956. There is no subm ission fee, alth oug h au th o rs are u rged to consider joining The Acad emy of Accounting H istorians by com pleting th e m em bership application form on the inside of th e b ack cover. Papers w hich have been published, accepted for p u blicatio n elsewhere, o r are u n d e r consid eration by a n o th e r jo u rn a l are not invited. The Ac
cou n tin g H istorians Journal will accept a variety of p resen tatio n
form ats for initial subm ission as long as th e w riting style is re flective of careful scholarship. N otw ithstanding, au th o rs should a tten d to the following guidelines:
1. An a b stra ct of approxim ately 100 w ords on a page th at includes the a rticles title b u t no identification of the author(s).
2. A lim ited n u m b er of co n tent footnotes.
3. A lim ited n u m b er of tables, figures, etc., appended at the conclusion of the text, b u t w hose positioning in the n ar rative is indicated.
4. References are to ap p e ar in brackets w ithin the text. Specific page n u m b e rs are m a n d a to ry for all d ire c t quotes b u t are optional otherw ise.
5. A bibliography of all references cited in the text. 6. M anuscripts should n o t exceed 10,000 w ords in length. Upon acceptance o r an invitation to revise and resubm it, au th o rs will be sent a style sheet w hich m u st be followed con scientiously for all subsequent revisions of the paper. Once the article is accepted, the ed ito r will req uest the subm ission of a diskette p rep ared in M icrosoft W ord. If tim e perm its, au th o rs will be sent galley proofs. However, th e inclusion of additional m aterial will be severely lim ited.
A uthors will be provided w ith 3 copies of the AHJ issue in w hich th e m an u scrip t is published. R eprints m ay be ordered by arran g em en t w ith the publisher.
ACCOUNTING H ISTO RIA N S JOURNAL
Ethical Code o f Conduct for The Accounting Historians Journal
Plagiarism
Plagiarism is not acceptable in The Accounting H istorians Jour nal. The U.S. N ational Science F oundation defines plagiarism as “the app rop riatio n of a n o th er p erso n s ideas, processes, results, or w ords w ithout giving appro p riate credit” (45 Code of Fed eral Regulations, Section 689.1). As a result, auth ors should not engage in plagiarism - verbatim o r near-verbatim copying, or very close paraphrasing, of text o r results from a n o th e r’s work. In addition, au tho rs should n o t engage in self-plagiarism (also know n as duplicate publication) - unacceptably close replication of his or hers own previously published text o r results w ithout acknow ledgem ent of the source. To preclude an appearance of plagiarism , all verbatim o r near-verbatim copying from th eir own or an o th er’s works should be placed in quotes and referenced in a list of references. In a sim ilar m anner, an a u th o r should not draw upon fraudulent o r fictitious d ata to support th eir conclu sions. If an au th o r o r au th o rs later discover th at any d ata re ported in an accepted article is fictitious or erroneous, it is th eir resp onsib ility to provide The A ccounting H isto rian s Jo u rn a l w ith a retraction or correction. A ppropriate acknow ledgem ent of substantive sup p o rt for research is stan d ard for researchers in Colleges of Business w orldw ide and should be honored for works subm itted to The A ccounting H istorians Journal.
Author's R esponsibilities
All m aterial sub m itted to The A ccounting H istorians Jo u rn al is subject to peer review. All indicated auth o rs of a p a rticu la r subm ission are expected to have significantly co n trib u ted to the work.
Reviewer's R esponsibilities
The Accounting H istorians Jo u rn al strives to select p eer review ers w ho are know ledgeable and expects them to be objective in th eir assessm ent of th e subm issions they are review ing an d to suggest to au th o rs as p a rt of th eir review, overlooked published w orks w hich w ere no t cited. Reviewers are expected to inform the E d ito r of any conflicts of in terest they have w ith reg ard to the research, the a u th o rs of the subm ission an d/or the research funders. All review ers are expected to tre a t the articles they are reviewing confidentially.
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ACCOUNTING H ISTORIANS JOURNAL
Editorial R esponsibilities
The E ditor(s) of The A ccounting H istorians Jo u rn al have com plete responsibility and au th o rity to accept o r reject a subm itted article for publication. It is expected th a t the E ditor(s) will not allow personal conflicts of in terest w ith regard to the articles subm itted to overly influence th eir decisions an d will rely upon peer review er evaluations to achieve reasonable certainty th at accep ted articles are a p p ro p riate for p u b lic a tio n w ith in the param eters of the J o u rn a ls S tatem en t of Policy and rejected articles are not. To preserve the n eu trality of th eir reviewers, the E ditor(s) will m ain tain the anonym ity of the reviewers of a given subm ission. W hen inform ed by au th o rs of errors o r m is takes in p ublished articles, the E ditor(s) will encourage the p u b lication of corrections o r retractions.
Publisher R esponsibilities
As a m a tte r of principle, The Academy of A ccounting H istorians, w hich publishes The A ccounting H istorians Jo u rn al subscribes to the principles of editorial integrity and ethical supervision consistent w ith those policies established by the editorial policy provided herein.
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ACCOUNTING HISTORIANS JOURNAL
Volume 41, Number 1 June 2014 CONTENTS
Articles
H istorical E volution of th e B alance
Sheet in th e People s Republic of C h i n a ... 1 Shizhong Yang, R uining Yang and Z. Ju n Lin
The Crisis an d F air Values: Echoes
of E arly Twentieth C entury D ebates?... 35 G aren M arkarian
P reparing an A ccounting Professional: The Articles and Clerkship (1892-1897)
of George Oliver M a y ... 61 Dale L. F lesher an d Gary J. Previts
A ccounting H istory as a Local Discipline: The Case of the
Italian-Speaking L iterature (1869-2008)... 79 Valerio Antonelli an d Raffaele D’Alessio
X
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