Accounting History Review

1997 - 2025

Current editor(s): Stephen Walker

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

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Editorial: Accounting history in the German language arena pp. 229-233: Lisa Evans
Tax accounting in the late medieval German territorial states pp. 235-254: Georg Vogeler
Taxable treatment of the subsistence level of income in German Natural Law pp. 255-278: Corinna Treisch
Differential reporting in Germany - A historical analysis pp. 279-315: Brigitte Eierle
The formation and early development of German audit firms pp. 317-343: Reiner Quick
Twentieth century accounting research in the German language area pp. 345-410: Hans-Ulrich Kupper and Richard Mattessich

The transfer of management accounting practices from London counting houses to the British North American fur trade pp. 101-119: Gary Spraakman and Julie Margret
Control of accounting education within Australian universities and technical colleges 1944-1951: A uni-dimensional consideration of professionalism pp. 121-143: W. P. Birkett and Elaine Evans
Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852) pp. 145-169: Marilo Capelo Bernal, Pedro Araujo Pinzon and Concha Alvarez-Dardet Espejo
Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950 pp. 171-185: Jordi Planas and Enric Saguer
Scientific management and the pursuit of control in Britain to c.1960 pp. 187-216: Ian Smith and Trevor Boyns
Accounting history publications 2004 pp. 217-221: Malcolm Anderson

Interaction between tax and accounting practice: Accounting for stock-in-trade pp. 1-34: Masayoshi Noguchi
Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972 pp. 35-61: Lynne Oats
Employee leasing. The antebellum 1800s and the twenty-first century: A historical perspective of the contingent labour force pp. 63-76: Claire Nash and Dale Flesher
The historical significance of double-entry bookkeeping: Some non-Sombartian claims pp. 77-88: B. S. Yamey
Direct versus absorption costing: A comment pp. 89-91: Will Baxter
Direct versus absorption costing: A reply pp. 93-95: David Dugdale and T. Colwyn Jones

The business and financial history of mechanisation and technological change in twentieth-century banking pp. 225-232: Bernardo Batiz-Lazo and Trevor Boyns
Mechanisation and computers in banking: a foreword pp. 233-234: Martin Campbell-Kelly
A new age for historians too: a comment pp. 235-236: James Cortada
Internal labour markets in the Australian banking industry: their nature prior to the Second World War and their recent decline pp. 237-256: Andrew Seltzer
The development of accounting machines in French banks from the 1920s to the 1960s pp. 257-276: Hubert Bonin
Technical change in branch banking at the Midland Bank, 1945-75 pp. 277-300: Alan Booth
Bank computing in a changing economic environment: the IBIS project in New Zealand pp. 301-315: Claire Matthews and David Tripe
The development of management accounting in UK clearing banks, 1920-70 pp. 317-338: Mark Billings and Forrest Capie
Technological innovations in the Indian banking industry: the late bloomer pp. 339-353: Meenakshi Rishi and Sweta Saxena
Information and communication technology: organisational challenges for Italian banks pp. 355-370: Anna Canato and Nicoletta Corrocher

From dividend yield to discounted cash flow: a history of UK and US equity valuation techniques pp. 115-149: Janette Rutterford
Georges Perrin and the GP cost calculation method: the story of a failure pp. 151-181: Yves Levant and Olivier de La Villarmois
Cullen, Lochhead and Brown, architects: the business, financial and accounting history of a non-profit maximising firm, 1902-2002 pp. 183-207: Sam McKinstry and Kirsten Wallace
Accounting history publications 2003 pp. 209-215: Malcolm Anderson

'Presenting' the past: perspectives on time for accounting and management history pp. 1-27: Lee Parker
The mystery of the missing members: the first 600 chartered accountants in England and Wales pp. 29-52: Peter Boys
Accountancy on the periphery: the profession in Exeter to 1939 pp. 53-89: R. H. Parker
Adaptation and change in the Australian life insurance industry: an historical perspective pp. 91-109: Monica Keneley
Book review pp. 111-113: Trevor Boyns

The economic determinants of depreciation accounting in late nineteenth-century Britain pp. 275-303: Shirley Carlon and Richard Morris
Battles in the costing war: UK debates, 1950-75 pp. 305-338: David Dugdale and T. Colwyn Jones
Competitive collaboration and market contestability: cases in Mexican and UK banking, 1945-75 pp. 339-368: Bernardo Batiz-Lazo and Gustavo Del Angel
Industrial slavery in the United States: the North Carolina turpentine industry 1849-61 pp. 369-392: Gloria Vollmers
Accounting history publications 2002 pp. 393-399: Malcolm Anderson

From voluntary to state control and the emergence of the department in UK hospital accounting pp. 99-123: Neil Robson
Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications pp. 125-170: Richard Mattessich
'The apotheosis of holding company accounting': Unilever's financial reporting innovations from the 1920s to the 1940s pp. 171-206: Kees Camfferman and Stephen Zeff
Financial distress, corporate borrowing, and industrial decline: the Lancashire cotton spinning industry, 1918-38 pp. 207-232: David Higgins and Steven Toms
Snakes and career ladders in the investment banking industry: the making of Barclays De Zoete Wedd (BZW) - an international perspective, 1982-96 pp. 233-262: Carol Royal
The Beginnings of Accounting and Accounting Thought pp. 263-273: Mahmoud Ezzamel

Accounting history: Chinese contributions and challenges pp. 1-3: Wei Lu and Max Aiken
A Weberian model applied to the study of accounting stagnation in late Qing China pp. 5-26: Pak Auyeung and Paul Ivory
The foundation of Confucianism in Chinese and Japanese accounting pp. 27-40: Robert Bloom and John Solotko
The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history pp. 41-68: Simon Gao and Morrison Handley-Schachler
Concepts of cost and profit in Chinese agricultural treatises: with special reference to Shengshi Nongshu and Pu Nongshu in the seventeenth century pp. 69-81: Xu-dong Ji
Chinese bookkeeping systems: a study of accounting adaptation and change pp. 83-98: Zeteng Lin