Accounting History Review

1997 - 2025

Current editor(s): Stephen Walker

From Taylor & Francis Journals
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Early cost accounting ideas in agriculture: the contributions of Arthur Young pp. 369-386: Roger Juchau
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 pp. 387-418: W. M. McInnes
Reforming the US IPO market: lessons from history and theory pp. 419-437: Robert Wright
'An awkward fence to cross': railway capitalization in Britain in the inter-war years pp. 439-459: Gerald Crompton and Robert Jupe
The rise of cost accounting: evidence from Italy pp. 461-486: Valerio Antonelli, Fabrizio Cerbioni and Antonio Parbonetti
Growth, crisis and change in the insurance industry: a retrospect pp. 487-504: Robin Pearson
Accounting History publications 2001 pp. 505-512: Malcolm Anderson

Accounting history research in Spain, 1996-2001: an introduction pp. 149-155: Trevor Boyns and Salvador Carmona
Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.18081 pp. 157-185: José Jurado-Sánchez
Esteban Hernandez Esteve: an appreciation pp. 187-202: Salvador Carmona
The 'Hojas de Ganado' of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions pp. 203-229: Enrique Llopis, Esther Fidalgo Cervino and Teresa Mendez
Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44 pp. 231-251: Eva Carmona and Donato Gomez
Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective pp. 253-273: Maria Alvarez, Fernando Gutiérrez-Hidalgo and Domi Romero
Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87 pp. 275-315: Miriam Nunez
Ownership structure and accountability: the case of the privatization of the Spanish tobacco monopoly, 1887-96 pp. 317-345: Marta Macias
Fuerzas Motrices del Valle de Lecrin, 1936-9: accounting reports and ideological struggles in time of civil war pp. 347-368: Luis Fernandez-Revuelta, Donato Gomez and Keith Robson

An analysis of the first ten volumes of research in Accounting, Business and Financial History pp. 1-24: Malcolm Anderson
Foreign-currency transactions and the recovery of German industry in the aftermath of the First World War: the case of Schering AG pp. 25-42: Christopher Kobrak
'Specialities still continue to increase amazingly': division of labour among building-related firms pp. 43-72: Christopher Powell
UK immigrants and the foundation of the US public accountancy profession pp. 73-94: T. A. Lee
An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services' pp. 95-111: Lino Cinquini and Alessandro Marelli
The use of the postal questionnaire in accounting history research pp. 113-129: Derek Matthews

Editorial pp. 265-267: Junichi Chiba and Terry Cooke
Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions pp. 269-281: Takeo Yoshikawa
Asset valuation and accounting strategy within the Japanese shipping industry c.1876-c.1950 pp. 283-292: Fujio Yamaguchi
The historical significance of the revaluation of fixed assets in Japan's state-owned railway system, 1955-6 pp. 293-309: Shigeto Sasaki
The designing of corporate accounting law in Japan after the Second World War pp. 311-330: Junichi Chiba
The development of the group accounts disclosure system in Japan pp. 331-348: Jun Kawamoto
International harmonization of Japanese accounting standards pp. 349-368: Masato Kikuya
Dutch accounting in Japan 1609-1850: isolation or observation? pp. 369-382: Kees Camfferman and Terry Cooke

The case for management history pp. 99-115: Andrew Thomson
'A vast aggregate of avaricious and flagitious jobbing'? George Hudson and the evolution of early notions of directorial responsibility pp. 117-143: Sean McCartney and A. J. Arnold
The evolution of the Australian life insurance industry pp. 145-170: Monica Keneley
English commercial bank liquidity, 1860-1913 pp. 171-191: Michael Collins and Mae Baker
The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900 pp. 193-223: Ross Stewart
Accounting issues and the measurement of profits - English banks 1920-68 pp. 225-251: Forrest Capie and Mark Billings

Introduction pp. 1-6: Trevor Boyns and Marc Nikitin
The development of professional associations: the experience of French accountants from the 1880s to the 1940s pp. 7-27: Claude Bocqueraz
Accounting and management in the social dialogue: the experience of fifty years of works councils in France pp. 29-42: Michel Capron
Berliet, the obstructed manager: too clever, too soon? pp. 43-58: Henri Zimnovitch
Environmental turbulence and the functions of budgetary control pp. 59-77: Nicolas Berland
The British aluminium industry, 1945-80s: chronicles of a death foretold? pp. 79-97: Ludovic Cailluet

Accountability vs privacy, 1844-1907: the coming of the private company pp. 259-291: A. C. Storrar and K. C. Pratt
George Hudson's financial reporting practices: putting the Eastern Counties Railway in context pp. 293-316: Sean McCartney and A.J. Tony Arnold
The rise and rise of the share premium account pp. 317-346: M. V. Pitts
Specialty production, personal capitalism and auditors' reports: Mintons Ltd., c.1870-1900 pp. 347-369: Andrew Popp
The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia pp. 371-383: Garry Carnegie, Robert Parker and Roy Wigg
Accounting History Publications 1999 pp. 385-393: Malcolm Anderson

Introduction pp. 91-95: Thomas Tyson and Richard Fleischman
Accounting practices of the St. Joseph Lead Company: 1864-1900 pp. 97-128: Glenn Vent and Ronald Milne
In search of E. I. DuPont de Nemours & Company: the perils of archival research pp. 129-168: Roxanne Johnson
The changing genderization of the accounting workforce in the US, 1930-90 pp. 169-190: Charles Wootton and Barbara Kemmerer
Parallels between US and UK cost accountancy in the World War I era pp. 191-212: Richard Fleischman and Thomas Tyson
The foundations of modern cost management: the life and work of Albert Fink pp. 213-243: Jan Richard Heier
T. Coleman Andrews: crusader for accountability in government pp. 245-258: Susan Morecroft, Edward Coffman and Daniel Jensen

The 'particular gain or loss upon each article we deal in': an aspect of mercantile accounting, 1300-1800 pp. 1-12: Basil Yamey
No value in par: a history of the no par value debate in the United Kingdom pp. 13-36: Christopher Noke
Banking merchants and banking houses: the hidden key to the workings of the Spanish banking system in the nineteenth century pp. 37-56: Jose Ramon and Garcia Lopez
Oral history, accounting history and an interview with Sir John Grenside pp. 57-83: Derek Matthews