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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];

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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

Follow this and additional works at:

https://egrove.olemiss.edu/aah_journal

Part of the

Accounting Commons

, and the

Taxation Commons

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 contactegrove@olemiss.edu.

Recommended Citation

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.

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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 1

R esearch on the Evolution of Accounting Thought and A ccounting Practice

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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 oto

Jam 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

Historians

Journal

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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, Spain

T 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.

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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.

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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

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