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Volume 1(1-4) 1974 - Volume 50(2) 2023
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Nakanishi, A. 1979. On the life of Luca Pacioli. The Accounting Historians Journal 6(2): 53-59.
Napier, C. J. 2002. The historian as auditor: Facts, judgments and evidence. The Accounting Historians Journal 29(2): 131-155.
Neuman, E. L. 2023. A historical overview of the computerization of the Internal Revenue Service. The Accounting Historians Journal 50(2): 93-110.
Newlove, G. H. 1975. In all my years: Economic and legal causes of changes in accounting. The Accounting Historians Journal 2(1-4): 40-44.
Nielsen, O. 1975. In all my years. The Accounting Historians Journal 2(1-4): 51-54.
Nikitin, M. 1990. Setting up an industrial accounting system at Saint-Gobain (1820-1880). The Accounting Historians Journal 17(2): 73-93.
Nishikawa, K. 1975. Historical studies in recent years in Japan. The Accounting Historians Journal 2(1-4): 31-34.
Nishikawa, K. 1977. The introduction of western bookkeeping into Japan. The Accounting Historians Journal 4(1): 25-36.
Nix, P. E. and D. E. Nix. 1992. A historical review of the accounting treatment of research and development costs. The Accounting Historians Journal 19(1): 51-78.
Neu, D. 1999. "Discovering" indigenous peoples: Accounting and the machinery of empire. The Accounting Historians Journal 26(1): 53-82.
Neu, D. and L. Saleem. 1996. The Institute of Charted Accountants of Ontario (ICAO) and the emergence of ethical codes. The Accounting Historians Journal 23(2): 35-68.
Nobes, C. W. and O. A. Zaid. 2001. Were Islamic records precursors to accounting books based on the Italian method: A comment [with response]. The Accounting Historians Journal 28(2): 207-218.
Noguchi, M. and J. R. Edwards. 2004. Corporatism and unavoidable imperatives: Recommendations on accounting principles and the ICAEW Memorandum to the Cohen Committee. The Accounting Historians Journal 31(2): 53-95.
Noguchi, M. and J. R. Edwards. 2008. Professional leadership and oligarchy: the case of the ICAEW. The Accounting Historians Journal 35(2): 1-42.
Nomand, C. and C. W. Wootton. 2001. The recognition and valuation of current assets on the balance sheet in the United States, 1865-1940. The Accounting Historians Journal 28(2): 63-108.
Nouri, H. and D. Lombardi. 2009. Auditors' independence: An analysis of Montgomery's auditing textbooks in the 20th century. The Accounting Historians Journal 36(1): 81-112.
Nurnberg, H. 2000. Biblical basis of forty-year goodwill amortization. The Accounting Historians Journal 27(2): 165-175.
Nurnberg, H. 2009. Conceptual nature of the corporate income tax. The Accounting Historians Journal 36(2): 31-74.
Nurnberg, H. 2012. Objectives of financial reporting, aboriginal cost, and pooling of interest accounting. The Accounting Historians Journal 39(2): 45-80.
Nurnberg, H. 2015. Changing perceptions of U.S. standard setters concerning the basic objectives of corporate financial reporting. The Accounting Historians Journal 42(1): 61-83.
Ó hÓgartaigh, C., M. Ó hÓgartaigh and I. Jeacle. 2002. "How it essentially was": Truth claims in history and accounting. The Accounting Historians Journal 29(1): 37-58.
Oakes, L. S., M. A. Covaleski and M. W. Dirsmith. 1999. Labor's changing responses to management rhetorics: A study of accounting-based incentive plans during the first half of the 20th century. The Accounting Historians Journal 26(2): 133-162.
Oats, L. and P. Sadler. 2004. Political suppression or revenue raising? Taxing newspapers during the French revolutionary war. The Accounting Historians Journal 31(1): 93-128.
Oats, L. and P. Sadler. 2008. Accounting for the Stamp Act crisis. The Accounting Historians Journal 35(2): 101-143.
Oguri, T. 1990. The Historical Development of Management Accounting by Atsuo Tsuju. The Accounting Historians Journal 17(1): 113-114.
Oldroyd, D. 1995. The role of accounting in public expenditure and monetary policy in the first century AD Roman Empire. The Accounting Historians Journal 22(2): 117-129.
Oldroyd, D. 1998. John Johnson's letters: The accounting role of Tudor merchants' correspondence. The Accounting Historians Journal 25(1): 57-72.
Oldroyd, D. 1999. Historiography, causality, and positioning: An unsystematic view of accounting history. The Accounting Historians Journal 26(1): 83-102.
Olson, S. K. and C. W. Wootton. 1991. Substance and semantics in the auditor's standard report. The Accounting Historians Journal 18(2): 85-111.
Orbay, K. 2013. Account books of the Imperial WAQFS (Charitable endowments) in the Eastern Mediterranean (15th to 19th centuries). The Accounting Historians Journal 40(1): 31-50.
O'Regan, P. 2003. Accountability and financial control as 'patriotic' strategies: Accomptants and the public accounts committee in late 17th and early 18th - century Ireland. The Accounting Historians Journal 30(2): 105-131.
Parker, L. D. 1984. The behavioral impact of budgets: Early accounting contributions. The Accounting Historians Journal 11(1): 119-123.
Parker, L. D. 1986. The classical model of control in the accounting literature. The Accounting Historians Journal 13(1): 71-92. (The purpose of this paper is to outline the classical management control model described by Frederick Taylor and Henry Foyol).
Parker, L. D. 1994. Impressions of a scholarly gentlemen: Professor Louis Goldberg. The Accounting Historians Journal 21(2): 1-40.
Parker, L. D. 1997. Informing historical research in accounting and management: Traditions, philosophies, and opportunities. The Accounting Historians Journal 24(2): 111-149.
Parker, L. D. 1998. In Memorium: Professor Louis Goldberg. The Accounting Historians Journal 25(1): 28.
Parker, L. M. 1989. Medieval traders as international change agents: A comparison with twentieth century international accounting firms. The Accounting Historians Journal 16(2): 107-118.
Parker, R. H. 1977. Research needs in accounting history. The Accounting Historians Journal 4(2): 1-28.
Parker, R. H. 1988. Select bibliography of works on the history of accounting 1981-1987. The Accounting Historians Journal 15(2): 1-75.
Parker, S. and L. A. Johnson. 2017. The development of internal auditing as a profession in the U.S. during the twentieth century. The Accounting Historians Journal 44(2): 47-67.
Persson, M. E. and E. J. DeMaris. 2023. E. Joe DeMaris on the accounting profession and its forgotten mission. The Accounting Historians Journal 50(1): 57-67.
Paton, W. A. 1976. In all my years - Notes on handicapping. The Accounting Historians Journal 3(1-4): 29-31.
Paton, W. A. 1978. Wandering into accounting - Notes on writing career. The Accounting Historians Journal 5(2): 1-10.
Paton, W. A. 1981. Recalling George Oliver May and me. The Accounting Historians Journal 8(2): 91-95.
Patterson, J. L. 1983. The development of the concept of corporation from earliest Roman times to A.D. 476. The Accounting Historians Journal 10(1): 87-98.
Patton, T. K. and P. D. Hutchison. 2013. Historical development of the financial reporting model for state and local governments in the United States from late 1800s to 1999. The Accounting Historians Journal 40(2): 21-53.
Peragallo, E. 1974. Challenges facing teachers of accounting history. The Accounting Historians Journal 1(1-4): 5-6.
Perkins, E. J. and S. Levinson. 1980. Partnership accounting in a nineteenth century merchant banking house. The Accounting Historians Journal 7(1): 59-68.
Persson, M. E. and C. J. Napier. 2015. R. J. Chambers and the AICPA's postulates and principles controversy: A case of vicarious action. The Accounting Historians Journal 42(2): 103-134.
Persson, M. E., V. S. Radcliffe and M. Stein. 2015. Alvin R. Jennings: Managing partner, policy-maker, and institute president. The Accounting Historians Journal 42(1): 85-104.
Picciaia, F., L. Bartocci and L. M. Mari. 2021. Reforming administration and control to restore legitimacy: The case of Monte di Pieta of Perugia, Italy (1462-1468). The Accounting Historians Journal 48(2): 27-41.
Pincus, M. 1989. Legislative history of the allowance of LIFO for tax purposes. The Accounting Historians Journal 16(1): 23-55.
Piper, I., K. McBride and A. Tait. 2023. John Franklyn Venner FCA: An orthodox Chartered Accountant working in an unorthodox organization. The Accounting Historians Journal 50(2): 111-123.
Plecnik, J. M. and S. Wang. 2021. Six decades of U.S. reform: Why has the average couple's tax burden increased? The Accounting Historians Journal 48(2): 67-79.
Pong, C. and F. Mitchell. 2005. Accounting for a disappearance: A contribution to the history of the value added statement in the UK. The Accounting Historians Journal 32(2): 173-199.
Porter, D. M. 1980. The Waltham system and early American textile cost accounting 1813-1848. The Accounting Historians Journal 7(1): 1-15.
Potts, J. H. 1977. The evolution of budgetary accounting theory and practice in municipal accounting from 1870. The Accounting Historians Journal 4(1):. 89-100
Potts, J. H. 1982. A brief history of property and depreciation accounting in municipal accounting. The Accounting Historians Journal 9(1): 25-37.
Poullaos, C. 1989. Review: Chambers on Accounting: Mots against the current: Chambers on Accounting , Accounting Thought and Practice Through the Years series Volume I: Accounting Management and Finance, Volume II: Accounting Practice and Education, Volume III: Accounting Theory and Research, Volume IV: Price Variation Accounting, Volume V: Continuously Contemporary Accounting by R. J. Chambers; G. W. Dean. The Accounting Historians Journal 16(2): 246-252.
Poullaos, C. 1992. Review: Accounting Methodology and the Work of R. J. Chambers by M. J. R. Gaffikin. The Accounting Historians Journal 19(2): 182-185.
Praquin, N. 2010. The Credit Lyonnais in France (c.1871-1918): Using cash flow analysis to assess risk in banking. The Accounting Historians Journal 37(1): 1-28.
Previts, G. J. 1974. Hazy history: Fact and folklore in accounting. The Accounting Historians Journal 1(1-4): 7-9.
Previts, G. J. 1974. Now and then: Your role in the academy. The Accounting Historians Journal 1(1-4): 2.
Previts, G. J. 1974. Old wine and . . . The new Harvard bottle. The Accounting Historians Journal 1(1-4): 19-20.
Previts, G. J. 1975. For example...the value of pretending. The Accounting Historians Journal 2(1-4): 25-26.
Previts, G. J. 1975. It's about time... Pathways to a new vista of accountancy's past. The Accounting Historians Journal 2(1-4): 3-5.
Previts, G. J. 1984. Frameworks of American financial accounting thought: An historical perspective to 1973. The Accounting Historians Journal 11(2): 1-17.
Previts, J. P. 1974. “FASBing”: Abracadabra again? The Accounting Historians Journal 1(1-4): 23-24.
Previts, G. J. 1987. Editorial. The Accounting Historians Journal 14(1): 135.
Previts, G. J. 1988. Editorial: Sydney and beyond. The Accounting Historians Journal 15(2): 213-214.
Previts, G. J. 1988. Editor's correction to volume 15, No 1, Spring, 1988. The Accounting Historians Journal 15(2): 215-218.
Previts, G. J. 1996. Review: An Accounting Thesaurus: 500 Years of Accounting by R. J. Chambers. The Accounting Historians Journal 23(2): 114-116.
Previts, G. J. 2015. Weatherhead School of Management Case Western Reserve University: Acct 601 Seminar syllabus: Development of accounting thought - Preclassical, classical and contemporary periods. The Accounting Historians Journal 42(1): 129-138.
Previts, G. J. and D. L. Flesher. 1996. Retrospective: Andrew Barr: Longest serving SEC Chief Accountant. The Accounting Historians Journal 23(1): 117-125.
Previts, G. J. and R. E. Brown. 1993. The development of government accounting: A content analysis of the Journal of Accountancy, 1905 to 1989. The Accounting Historians Journal 20(2): 119-138.
Previts, G. J. and T. R. Robinson. 1996. Samuel J. Broad's contribution to the accounting profession. The Accounting Historians Journal 23(2): 69-85.
Previts, G. J. and W. D. Samson. 1997. S. Paul Garner: Accountancy's ambassador to the world. The Accounting Historians Journal 24(2): 153-169.
Previts, G. J. and W. D. Samson. 2000. Exploring the contents of the Baltimore and Ohio Railroad annual reports: 1827-1856. The Accounting Historians Journal 27(1): 1-42.
Quattrone, P. 2005. Is time spent, passed or counted? The missing link between time and accounting history. The Accounting Historians Journal 32(1): 185-208.
Radcliffe, V. S. 2006. "It's oysters, Dear!" Professor Carnegies prescription and the seeming fate of accounting history in the United States. The Accounting Historians Journal 33(1): 211-214.
Rankin, L. J. 1984. The development of compilations and reviews. The Accounting Historians Journal 11(1): 63-82.
Ratcliffe, T. A. and P. Munter. 1980. Asset valuation: An historical perspective. The Accounting Historians Journal 7(1): 73-78.
Rayburn, F. R. 1986. A chronological review of the authoritative literature on interperiod tax allocation: 1940-1985. The Accounting Historians Journal 13(2): 89-108.
Rayburn, F. R. and O. S. Powers. 1991. A history of pooling of interests accounting for business combinations in the United States. The Accounting Historians Journal 18(2): 155-192.
Razek, J. R. 1985. Accounting on the old plantation: A study of the financial records of an ante-bellum Louisiana sugar planter. The Accounting Historians Journal 12(1): 17-36.
Razek, J. R. 1987. Ante-bellum bank accounting - A case study: The New Orleans Savings Bank in the 1930s. The Accounting Historians Journal 14(2): 19-39.
Read, J. M. 1988. Legal acceptance of accounting principles in Great Britain and the United States: Some lessons from history. The Accounting Historians Journal 15(1): 1-27.
Reed, S. A. 1989. 1989 manuscript award: A historical analysis of depreciation accounting: The United States Steel experience. The Accounting Historians Journal 16(2): 119-153.
Richard, J. 2012. The victory of the Prussian Railway "dynamic" accounting over the public finance and patrimonial accounting models (1838-1884): An early illustration of the appearance of the second stage of capitalist financial accounting and a testimony against the agency and the market for excuses theories. The Accounting Historians Journal 39(1): 91-126.
Richardson, A. J. 1989. Canada's accounting elite: 1880-1930. The Accounting Historians Journal 16(1): 1-21.
Richardson, A. J. 2000. Building the Canadian chartered accountancy profession: A biography of George Edwards, FCA, CGE, LLD, 1861-1947. The Accounting Historians Journal 27(2): 87-116.
Richardson, A. J. 2001. The Canadian audit market in the first half of the twentieth century. The Accounting Historians Journal 28(2): 109-139.
Richardson, A. J. 2002. Professional dominance: The relationship between financial accounting and managerial accounting, 1926-1986. The Accounting Historians Journal 29(2): 91-121.
Richardson, A. J. 2006. Auditor switching and the great depression. The Accounting Historians Journal 33(2): 39-62.
Roberts, A. R. 1974. Electronic methodology: Accounting oral and visual history. The Accounting Historians Journal 1(1-4): 10-12.
Roberts, A. R. 1974. International accounting history symposium. The Accounting Historians Journal 1(1-4): 4.
Roberts, D. H. 2010. Changing legitimacy narratives about professional ethics and independence in the 1930's Journal of Accountancy. The Accounting Historians Journal 37(2): 95-122.
Roberts, D. H. 2015. Socialization of US novice accounting professionals through ethical disclosure in 1931. The Accounting Historians Journal 42(2): 63-89.
Roberts, D. H. 2020. U.S. public accounting practice and intergenerational occupation transfer 1850-1870. The Accounting Historians Journal 47(2): 21-33.
Roberts, D. H. 2022. Follow in footsteps: The first CPAs of 1896-1897 and accounting occupation adoption by the next generation. The Accounting Historians Journal 49(2): 73-89.
Roberts, T. C. and J. G. Cannon 1987. The American Association of Public Accountants (1908). The Accounting Historians Journal 14(2): 99-108.
Rodgers, J. L. and P. F. Williams. 1996. Patterns of research productivity and knowledge creation at The Accounting Review: 1967-1993. The Accounting Historians Journal 23(1): 51-88.
Rodrigues, L. L., D. Gomes and R. Craig. 2003. Corporatism, liberalism and the accounting profession in Portugal since 1755. The Accounting Historians Journal 30(1): 95-128.
Romeo, G. C. and J. J. McKinney. 2008. Contributions of Joseph Hardcastle to accounting theory. The Accounting Historians Journal 35(2): 145-179.
Romeo, G. C. and L. S. Kyj. 1998. The forgotten accounting association: The Institute of Accounts. The Accounting Historians Journal 25(1): 29-55.
Romeo, G. C. and L. S. Kyj. 2000. Anson O. Kittredge: Early accounting pioneer. The Accounting Historians Journal 27(2): 117-144.
Rueschhoff, N. G. 1978. The evolution of accounting for corporate treasury stock in the United States. The Accounting Historians Journal 5(1): 1-7.
Ruhl, J. 1992. Review: The Costing Heritage: Studies in Honor of S. Paul Garner by O. Finley Graves. The Accounting Historians Journal 19(1): 91-93.
Russ, R. W. and M. Vorholt. 2020. Calculating engine designed by Charles Babbage. The Accounting Historians Journal 47(1): 97-98.
Russ, R. W., G. J. Previts and E. N. Coffman. 2006. The stockholder review committee of the Chesapeake and Ohio Canal Company, 1828-1857: Evidence of changes in financial reporting and corporate governance. The Accounting Historians Journal 33(1): 125-143.
Russ, R. W., G. J. Previts and E. N. Coffman. 2009. Corporate governance in the 19th century: Evidence from the Chesapeake and Ohio Canal Company. The Accounting Historians Journal 36(2): 113-137.
Rutherford, R. T., D. L. Jensen and R. M. Skinner. 2001. Accounting Hall of Fame 2000 induction: Remarks, citation, and response: Ross M. Skinner. The Accounting Historians Journal 28(1): 146-156.
Rutterford, J. and J. Maltby. 2006. Frank must marry money: Men, women, and property in Trollope's novels. The Accounting Historians Journal 33(2): 169-199.
Ryabova, M. 2018. The books of the Soranzo Fraterna (Venice 1406-1434) and their place in the history of bookkeeping. The Accounting Historians Journal 45(1): 1-27.
Ryerson, F. E. III. 1992. Review: The Institute of Internal Auditors: 50 Years of Progress Through Sharing by Dale L. Flesher. The Accounting Historians Journal 19(1): 89-91.
Saito, S. 1983. Asset revaluation and cost basis: Capital revaluation in corporate financial reports. The Accounting Historians Journal 10(1): 1-23.
Samson, W. D. 1985. The nineteenth century income tax in the south. The Accounting Historians Journal 12(1): 37-52.
Samson, W. D., C. L. Allen, R. K. Fleischman and I. B. Robinson-Backmon. 2006. Using a white-collar profession in accounting courses: Approaches to addressing diversity. The Accounting Historians Journal 33(1): 25-52.
Samuels, J. M. 1985. The 1904 Congress of Accountants: National or international. The Accounting Historians Journal 12(1): 99-105.
Sangster, A. 2007. The printing of Pacioli's Summa in 1494: How many copies were printed? The Accounting Historians Journal 34(1): 125-145.
Sangster, A. 2012. Locating the source of Pacioli's bookkeeping treatise. The Accounting Historians Journal 39(2): 97-110.
Sangster, A. 2015. The earliest known treatise on double entry bookkeeping by Marino De Raphaeli. The Accounting Historians Journal 42(2): 1-33.
Sangster, A. 2015. The reckoning: Financial accountability and the making and breaking of nations by Jacob Soll, Jacob Roll. The Accounting Historians Journal 42(1): 139-155.
Sangster, A. 2021. Basil Yamey (1919-2020): A reflection on his contribution to accounting history. The Accounting Historians Journal 48(1): 67-70.
Sangster, A. 2022. The business needs that drove the emergence of double entry: In defense of Pacioli, again ... It is time to remove those dark glasses. The Accounting Historians Journal 49(1): 93-109.
Sangster, A. and F. Gibb. 2017. Earnings management, "ultra vire" borrowing, and auditing of a Scottish brewery 1884-1927. The Accounting Historians Journal 44(2): 1-15.
Sangster, A., G. N. Stoner and P. McCarthy. 2008. The market for Luca Pacioli's Summa Arithmetica. The Accounting Historians Journal 35(1): 111-134.
Sangster, A., G. N. Stoner and P. McCarthy. 2011. In defense of Pacioli. The Accounting Historians Journal 38(2): 105-124.
Sangster, A., G. Stoner, P. De Lange, B. O'Connell and G. Scataglini-Belghitar. 2012. Pacioli's forgotten book: The merchant's "Ricordanze." The Accounting Historians Journal 39(2): 27-44.
Sargiacomo, M. 2017. Report of the XIV World Congress of Accounting Historians. The Accounting Historians Journal 44(1): 97-101.
Schaefer, J. 1991. A review essay: The savings and loan crisis. Thrifts Under Siege by R. Dan Brumbaugh,; Other Peoples Money by Paul Zane Pilzer; Inside Job: The Looting of Americas Savings and Loans by Stephen Pizzo; Mary Fricker; Paul Muolo. The Accounting Historians Journal 18(1): 75-79.
Schaefer, J. 1992. Continuing research on the savings and loan crisis: A review essay. The S & L Insurance Mess: How Did It Happen? by Edward J. Kane; The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation by Lawrence J. White; The Greatest-Ever Bank Robbery. The Collapse of the Savings and Loan Industry by Martin Mayer. The Accounting Historians Journal 19(2): 175-180.
Schoderbek, M. P. 1994. The development of accounting and internal control for the national land system of the USA. The Accounting Historians Journal 21(1): 189-213.
Schoderbek, M. P. 1999. Robert Morris and reporting for the Treasury under the U.S. Continental Congress. The Accounting Historians Journal 26(2): 1-34.
Schultz, S. M. and J. Hollister. 2004. Single-entry accounting in early America: The accounts of the Hasbrouck family. The Accounting Historians Journal 31(1): 141-174.
Schultz, S. M. and J. Hollister. 2008. The ledger of Ann DeWitt Bevier (1762-1834), early American estate manager and mother. The Accounting Historians Journal 35(1): 135-166.
Schultz, S. M. and J. Hollister. 2014. The Delaware and Hudson Canal Company: Forming, financing, and reporting on an early 19th century corporation. The Accounting Historians Journal 41(2): 111-151.
Schultz, S. M. and R. T. Johnson. 1998. Income tax allocation: The continuing controversy in historical perspective. The Accounting Historians Journal 25(2): 81-111.
Scorgie, M. 1994. Medieval traders as international change agents: A comment. The Accounting Historians Journal 21(1): 137-143.
Scott, R. A. and E. G. Ward. 1982. Carman G. Blough: His personality and formative years. The Accounting Historians Journal 9(2): 53-60.
Seay, R. A. and R. C. Schoenfeldt. 1989. H. K. Hathaway on product costing: Relevant issues of contemporary concern. The Accounting Historians Journal 16(1): 111-124.
Sellers, R. D. and T. J. Fogarty. 2018. Long-run career consequences for Andersen's putative partners. The Accounting Historians Journal 45(2): 17-31.
Seville, M. A. 1987. The evolution of voluntary health and welfare organization accounting: 1910-1985. The Accounting Historians Journal 14(1): 57-82.
Sharp, A. D. and T. A. Webre. 2015. Litigating, auditing and officiating. The Accounting Historians Journal 42(2): 137-140.
Sheldahl, T. K. 1982. Reporting treasury stock as an asset: Law, logic, and economic substance. The Accounting Historians Journal 9(2): 1-23.
Sheldahl, T. K. 1985. America's earliest recorded text in accounting: Sargeant's 1789 book. The Accounting Historians Journal 12(2): 1-42.
Sheldahl, T. K. 1988. Forword to C. C. Marsh's 1835. The Accounting Historians Journal 15(2): 177-181.
Shenkir, W. G. 1975. Accounting history, the accounting historian, and the FASB. The Accounting Historians Journal 2(1-4): 22-24.
Shenkir, W. G. 1976. A perspective on the measurement of earnings and FASB policymaking. The Accounting Historians Journal 3(1-4): 40-42.
Sherman, W. R. 1986. Where's the "R" in debit? The Accounting Historians Journal 13(2): 137-143.
Sian, S. 2007. 2006 Vangermeersch award winner: Patterns of prejudice: Social exclusion and racial demarcation in professional accountancy in Kenya. The Accounting Historians Journal 34(2): 1-42.
Sidorova, M., K. McBride and D. Nazarov. 2021. Nothing is standard: The transformation of standard costing under state policy in the USSR (1929-1934). The Accounting Historians Journal 48(1): 47-64.
Sihag, B. S. 2004. Kautilya on the scope and methodology of accounting, organizational design and the role of ethics in ancient India. The Accounting Historians Journal 31(2): 125-148.
Silva, A. H. C. e, A. J. Rezende, F. Z. Dalmacio and J. P. Cosenza. 2020. Accounting practices concerning the Boris Family Business in Brazil: 1882-1896. The Accounting Historians Journal 47(1): 19-38.
Simer, J. L. and T. K. Flesher. 2019. Barber Conable: A tribute to his contributions to tax law and lessons for tax education. The Accounting Historians Journal 46(1): 93-102.
Slater, G. 1989. The Essential Alfred Chandler: Essays Toward a Historical Theory of Big Business by Thomas K. McGraw. The Accounting Historians Journal 16(1): 136-138.
Slavickova, P. 2022. Early bookkeeping handbooks from Central Europe: A case study of Czech Lands. The Accounting Historians Journal 49(2): 91-101.
Slocum, E. L. and A. R. Roberts. 1980. The New York School of Accounts - A beginning. The Accounting Historians Journal 7(2): 63-70.
Slocum, E. L. and A. R. Roberts. 1983. The Bureau for placements. The Accounting Historians Journal 10(2): 117-127.
Slocum, E. L. and A. R. Roberts. 1996. Warren W. Nissley: A crusader for collegiate education. The Accounting Historians Journal 23(1): 89-116.
Slocum, E. L. and R. S. Sriram. 2001. Accounting history: A survey of academic interest in the U.S. The Accounting Historians Journal 28(1): 111-130.
Smith, G. S. 2007. Maurice Stans' view of social responsibility in the accounting profession. The Accounting Historians Journal 34(1): 147-172.
Smith, W. R. 1974. John Bennett Canning. The Accounting Historians Journal 1(1-4): 29-31.
Solas, C. 1994. The accounting system practiced in the near east during the period 1220-1350 based on the book Risale-I felekiyye. The Accounting Historians Journal 21(1): 117-135.
Solomons, D. 1987. The twilight of income measurement: Twenty-five years on. The Accounting Historians Journal 14(1): 1-6.
Solomons, D. 1994. Retrospective: Costing pioneers: Some links with the past. The Accounting Historians Journal 21(2): 135-149.
Someya, K. 1989. Accounting "revolutions" in Japan. The Accounting Historians Journal 16(1): 75-86.
Spacek, L. 1975. History and human nature. The Accounting Historians Journal 2(1-4): 35-36.
Spiceland J. D. and H. C. Zaunbrecher. 1976. Human resource accounting: An historical perspective. The Accounting Historians Journal 3(1-4): 43-49.
Spraakman, G. 2001. Internal audit at the historical Hudson's Bay company: A challenge to accepted history. The Accounting Historians Journal 28(1): 19-41.
Spraakman, G. F. and G. P. Spraakman. 2011. The first external auditors of the Hudson's Bay Company, 1866. The Accounting Historians Journal 38(1): 57-80.
Spraakman, G. P. 1999. Management accounting at the historical Hudson's Bay Company: A comparison to 20th century practices. The Accounting Historians Journal 26(2): 35-64.
Spraakman, G. P., A. Kemper and K. Ogata. 2019. How audited financial statements facilitated shareholder activism for the colonization of Western Canada. The Accounting Historians Journal 46(2): 61-76.
Spraakman, G. P. and M. Quinn. 2018. Accounting history research topics - An analysis of leading journals, 2006-2015. The Accounting Historians Journal 45(1): 101-114.
Sprague, C. E. 1978. Outlay and income. The Accounting Historians Journal 5(2): 79-84.
Sriram, R. S. and G. Vollmers. 1997. A reexamination of the development of the accounting profession - Critical events from 1912-1940. The Accounting Historians Journal 24(2): 65-90.
Stabler, H. F. and N. X. Dressel. 1981. May and Paton: Two giants revisited. The Accounting Historians Journal 8(2): 79-90.
Staubus, G. J. 1987. The dark ages of cost accounting: The role of miscues in the literature. The Accounting Historians Journal 14(2): 1-18.
Staubus, G. J. 2003. An accountant's education. The Accounting Historians Journal 30(1): 155-196.
Steedle, L. F. 1991. Review: Relevance Rediscovered (An anthology of 25 significant articles from the NACA Bulletins and Yearbooks 1919-1929) by Richard Vangermeersch. The Accounting Historians Journal 18(1): 98-99.
Steedle, L. F. 1992. Review: Relevance Rediscovered, Volume II by Richard Vangermeersch. The Accounting Historians Journal 19(2): 191-192.
Steedle, L. F. 1993. Review: Relevance Rediscovered, Volume III by Richard Vangermeersch. The Accounting Historians Journal 20(1): 139-141.
Stevelinck, E. 1994. Goodbye to my friend Pacioli. The Accounting Historians Journal 21(1): 1-15.
Stevelinck, E. and K. S. Most. 1985. Accounting in ancient times. The Accounting Historians Journal 12(1): 1-16.
Stevelinck, E. 1986. The many faces of Luca Pacioli: Iconographic research over thirty years. The Accounting Historians Journal 13(2): 1-18.
Stevelinck, M. E. 1977. Special preface. The Accounting Historians Journal 4(1): v-viii.
Stewart, I. C. 1991. The ethics of disclosure in company financial reporting in the United Kingdom 1925-1970. The Accounting Historians Journal 18(1): 35-54.
Stewart, L. J. 2010. A contingency theory perspective on management control system design among U.S. ante-bellum slave plantations. The Accounting Historians Journal 37(1): 91-120.
Stiner, F. M. Jr., J. C. Williams and A. Sclawy. 1981. Vanishing accounting journals due to paper deterioration: A laboratory study. The Accounting Historians Journal 8(2): 97-100.
Stolberg, M. M. 2019. Oleo, whiskey, and cigars: How William Henry Osborn implemented the 1913 Federal Income Tax. The Accounting Historians Journal 46(2): 77-85.
Stone, M. S. 1984. The pension accounting myth. The Accounting Historians Journal 11(2): 19-38.
Stone, W. E. 1975. Who was who in accounting in 1909. The Accounting Historians Journal 2(1-4): 6-10.
Stone, W. E. 1977. Managerial accounting on the U.S. 1758 frontier. The Accounting Historians Journal 4(1): 107-111.
Stone, W. E. 1978. Grammateus reappears in 1911. The Accounting Historians Journal 5(1): 67-68.
Stone, W. E. 1979. 1794 Middletown, Delaware - From accounting records. The Accounting Historians Journal 6(1): 39-52.
Stone, W. E. 1985. Barter: Development of accounting practice and theory. The Accounting Historians Journal 12(2): 95-108.
Sugden, K. F. 1981. A history of the abacus. The Accounting Historians Journal 8(2): 1-22.
Swanson, G. A. 1984. The "roots" of accounting. The Accounting Historians Journal 11(2): 111-116.
Swanson, G. A. and J. C. Gardner. 1986. The inception and evolution of financial reporting in the Protestant Episcopal Church in the United States of America. The Accounting Historians Journal 13(2): 55-63.
Sy, A. and T. Tinker. 2011. From Mellmott to Madoff: History in the (Re) Making. The Accounting Historians Journal 38(1): 141-158.
Tabb, J. B. and C. S. Frankham. 1986. The Northern Steamship Company: The depreciation problem in the nineteenth century. The Accounting Historians Journal 13(2): 37-53.
Takeshima, S. and G. H. Sorter. 2020. The Chicago Group of four that changed accounting research. The Accounting Historians Journal 47(2): 41-45.
Taketera, S. and N. Nishikawa. 1984. Genesis of divisional management and accounting systems in the House of Mitsui, 1710-1730. The Accounting Historians Journal 11(1): 141-149.
The Accounting Historians Journal. 1977. In tribute to H. R. Hatfield. The Accounting Historians Journal 4(1): 1.
The Accounting Historians Journal. 1978. On the present and future importance of accounting history. Wichita State University Accounting Research Seminar. The Accounting Historians Journal 5(2): 63-65.
The Accounting Historians Journal. 1997. In Memoriam: Mary Ellen DeCoste. The Accounting Historians Journal 24(2): 151.
The Accounting Historians Journal. 1998. Follow-up to: "Recent insights into Mesopotamian accounting of the 3rd millennium B.C.": Correction to table 1. The Accounting Historians Journal 25(2): 147-149.
The Accounting Historians Journal. 1998. Point / Counterpoint. The Accounting Historians Journal 25(1): 56.
The Accounting Historians Journal. 2005. William D. Samson (1947-2005). The Accounting Historians Journal 32(2): 1.
The Accounting Historians Journal. 2006. In Memoriam: Celebrating the life of Bill Samson. The Accounting Historians Journal 33(1): 1-2.
The Accounting Historians Journal. 2012. XII National Conference of the Italian Society of Accounting History: "Ragioneria" and accounting between 19th and 20th centuries: A comparison in trends and theories: PARMA, November 2013. Department of Economics - University of Parma: Call for papers. The Accounting Historians Journal 39(2): 116-117.
The Accounting Historian Journal. 2014. Gary Schieneman: A retrospective on his career. The Accounting Historians Journal 41(2): 155-161.
The Accounting Historians Journal. 2012. How a medieval friar forever changes finance. The Accounting Historians Journal 39(2): 113-115.
The Accounting Historians Journal. 2013. Richard Brief's contributions to accounting thought: Enlivening accounting history. The Accounting Historians Journal 40(2): 147-155.
The Accounting Historians Journal. 2013. Some comments concerning 'How a medieval friar forever changed finance'. The Accounting Historians Journal 40(1): 105-107.
The Accounting Historians Journal. 2018. Erratum. The Accounting Historians Journal 45(2): 41. (Refers to Zeff, S. A. 2018. 45(1): 45-67).
The Accounting Historians Journal. 2018. Erratum. The Accounting Historians Journal 45(2): 43. (Refers to Zeff, S. A. 2018. 45(1): 35-140.).
The Accounting Historians Journal. 2023. Erratum. The Accounting Historians Journal 50(2): 137.
Thompson, J. E. 2008. Early books on investing at the dawn of modern business in America. The Accounting Historians Journal 35(1): 83-110.
Thompson, J. E. 2011. The role of financial accounting in investing in 1870s America. The Accounting Historians Journal 38(1): 81-109.
Thompson, J. E. 2013. Railroad investing and the importance of financial accounting information in 1880s America. The Accounting Historians Journal 40(2): 55-89.
Thompson, J. E. 2017. Selecting railway investments in 1890s America. The Accounting Historians Journal 44(1): 77-93.
Tinkelman, D. P. and Q. Ling. 2022. The rise and decline of LIFO. The Accounting Historians Journal 49(2): 103-120.
Trueblood, R. M., T. J. Burns and R. N. Anthony. 1987. 1986 Accounting Hall of Fame induction: Robert N. Anthony. The Accounting Historians Journal 14(1): 131-134.
Tucker, J. J. III. 1983. The economic activity of a grain mill located in Bald Eagle Valley, Pennsylvania 1868 t0 1872. The Accounting Historians Journal 10(1): 111-117.
Tucker, J. J. III. 1985. The role of stock dividends in defining income, developing capital market research and exploring the economic consequences of accounting policy. The Accounting Historians Journal 12(2): 73-94.
Tucker, J. J. III. 1994. Initial efforts of Kenneth W. Stringer to develop a statistical sampling plan. The Accounting Historians Journal 21(1): 233-254.
Tucker, J. T. III and F. C. Lordi. 1997. Early efforts of the U.S. public accounting profession to investigate the use of statistical sampling. The Accounting Historians Journal 24(1): 93-116.
Tyson, T. 1988. The nature and function of cost keeping in a late nineteenth-century small business. The Accounting Historians Journal 15(1): 29-44.
Tyson, T. 1990. Accounting for labor in the early 19th century: The U.S. arms making experience. The Accounting Historians Journal 17(1): 47-59.
Tyson, T. 1990. Managerial Accounting by William J. Vatter. The Accounting Historians Journal 17(1): 115-116.
Tyson, T. 1992. 1992 Vangermeersch Manuscript Award: The nature and environment of cost management among early nineteenth century U.S. textile manufacturers. The Accounting Historians Journal 19(2): 1-24.
Tyson, T. 1996. Rendering the unfamiliar intelligible: Discovering the human side of accounting's past through oral history interviews. The Accounting Historians Journal 23(2): 87-109.
Tyson, T. N. 1997. Review: Studies in Accounting History: Tradition and Innovation for the Twenty-First Century by Atsuo Tsuji; Paul Garner. The Accounting Historians Journal 24(2): 181-183.
Tyson, T. N. 2000. Accounting history and the emperor's new clothes: A response to "Knowing more as knowing less? ... ". The Accounting Historians Journal 27(1): 159-171.
Tyson, T. N. and D. Oldroyd. 2007. Straw men and old saws - An evidence-based response to Sy & Tinker's critique of accounting history. The Accounting Historians Journal 34(1): 173-193.
Tyson, T. N. and R. K. Fleischman. 2006. Accounting for interned Japanese-American civilians during World War II: Creating incentives and establishing controls for captive workers. The Accounting Historians Journal 33(1): 167-202.
Tyson, T. N. and T. K. Sheldahl. 1998. Point/Counterpoint: Description, objectivity, and a robust pluralism: A reply to Fleischman and Tyson. The Accounting Historians Journal 25(2): 211-218.
Tyson, T. N., D. Oldroyd and R. K. Fleischman. 2005. Accounting, coercion and social control during apprenticeship: Converting slave workers to wage workers in the British West Indies, c. 1834-1838. The Accounting Historians Journal 32(2): 201-231.
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Vangermeersch, R. 1984. A comment on some remarks by historians of cost accounting on engineering contributions to the subject. The Accounting Historians Journal 11(1): 135-140.
Vangermeersch, R. 1987. The diagram of the cost system of Hans Renold Ltd. - A blueprint for accounting for robots. The Accounting Historians Journal 14(1): 27-31.
Vangermeersch, R. and M. Higgins. 1990. The natural business year: A shift from proactive to reactive behavior by accountants. The Accounting Historians Journal 17(2): 37-56.
Vangermeersch, R. G. 1999. A History of Accountancy in the United States: The Cultural Significance of Accounting, 2nd edition by Gary John Previts; Barbara Dubis Merino. The Accounting Historians Journal 26(1): 172-174.
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Var, T. 1981. Internal control for Ottoman Foundations. The Accounting Historians Journal 8(1): 1-13.
Vasarhelyi, M. A., D. H. Bao and J. Berk. 1988. Trends in the evolution of scholarly accounting thought: A quantitative examination. The Accounting Historians Journal 15(1): 45-64.
Velayutham, S. and H. Perera. 1995. The historical context of professional ideology and tension and strain in the accounting profession. The Accounting Historians Journal 22(1): 81-101.
Vent, G. 1986. Accounting for gold and silver mines: The development of cost accounting. The Accounting Historians Journal 13(2): 77-88.
Vent, G. and R. A. Milne. 1989. The standardization of mine accounting. The Accounting Historians Journal 16(1): 57-74.
Vent, G. A. and C. Birk. 1993. Insider trading and accounting reform: The Comstock case. The Accounting Historians Journal 20(2): 67-82.
Verma, S. 2023. Exploring accounting history: Literature and standard setting in India. The Accounting Historians Journal 50(2): 125-136.
Verma, S. and S. J. Gray. 2006. The creation of the Institute of Chartered Accountants of India: The first steps in the development of an indigenous accounting profession post-independence. The Accounting Historians Journal 33(2): 131-156.
Vollmers, G. 1996. Accounting for idle capacity: Its place in the historical cost literature and conjecture about its disappearance. The Accounting Historians Journal 23(1): 25-49.
Vollmers, G. 1999. Using distribution costs in decision making at the Dennison Manufacturing Company, 1909 to 1949. The Accounting Historians Journal 26(1): 127-151.
Vollmers, G. and D. Bay. 2001. Small-time accounting: A 19th century meat merchant in Maine. The Accounting Historians Journal 28(1): 43-65.
Vollmers, G. L. 1993. Accounting for distribution costs in the Dennison Manufacturing Company during the 1920s and 1930s. The Accounting Historians Journal 20(2): 83-94.
Vollmers, G. L. 1999. Review: Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels by C.J. McNair; Richard Vangermeersch. The Accounting Historians Journal 26(2): 163-166.
Vollmers, G. L. 2009. Accounting and control in the Persepolis Fortification Tablets. The Accounting Historians Journal 36(2): 93-111.
Vollmers, G. 2015. A reexamination of Alan Sangster's Review of Jacob Soil's "The Reckoning: Financial accountability and the rise and fall of nations". The Accounting Historians Journal 42(2): 141-147.
Vollmers, G. 2016. Reminiscences of Pescara - 14th World Congress of Accounting Historians - June, 2016. The Accounting Historians Journal 43(2): 150-151.
Vollmers, G. 2017. Academy of Accounting Historians 2016 awards. The Accounting Historians Journal 44(1): 3.
Vollmers, G. 2017. Editorial: The "Accounting Historians Journal's" inaugural issue as a section of the American Accounting Association. The Accounting Historians Journal 44(1): 1.
Vollmers, G. 2017. Memorial: A personal reminiscence of Michael Gaffikin. The Accounting Historians Journal 44(2): 183.
Vollmers, G. 2018. Salmagundi. The Accounting Historians Journal 45(1): 133.
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Walker, S. P. 2003. From the editor. The Accounting Historians Journal 30(1): 1-2.
Walker, S. P. 2005. Accounting in history. The Accounting Historians Journal 32(2): 233-259.
Walker, S. P. and F. Mitchell. 1998. Labor and costing: The employees' dilemma. The Accounting Historians Journal 25(2): 35-62.
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Wells, M. C. 1977. Some influences on the development of cost accounting. The Accounting Historians Journal 4(2): 47-61.
Wells, M. C. 1982. Taylor's contribution to cost accounting: A comment. The Accounting Historians Journal 9(2): 69-77.
Wells, S. C. and T. K. Flesher. 1999. Lessons for policy makers from the history of consumption taxes. The Accounting Historians Journal 26(1): 103-126.
Wenzel, L. A., S. D. Tonge and P. L. McMickle. 1992. An analysis of the town officer (1791-1815): The earliest American treatise on municipal accounting? The Accounting Historians Journal 19(2): 57-77.
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Williams, K. L. 2019. Mary Murphy's pen portraits of fifteen members who contributed to the first 75 years of the AICPA. The Accounting Historians Journal 46(2): 37-41.
Williams, R. 1999. Management accounting practice and price calculation at Boulton and Watt's Soho Foundry: A late 18th century example. The Accounting Historians Journal 26(2): 65-88.
Williams, S. J. 2003. Assets in accounting: Reality lost. The Accounting Historians Journal 30(2): 13-174.
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Wootton, C. W. and C. M. Wolk. 1992. The development of "The Big Eight" accounting firms in the United States, 1900 to 1990. The Accounting Historians Journal 19(1): 1-27.
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Yamey, B. S. 2010. The market for Luca Pacioli's Summa De Arithmetica: Some comments. The Accounting Historians Journal 37(2): 145-154.
Yamey, B. S. 2011. Two-currency, Nostro and Vostro accounts: Historical notes, 1400-1800. The Accounting Historians Journal 38(2): 125-143.
Yamey, B. S. 2012. Personal accounts, account books and their probative value: Historical notes, c.1200 to c.1800. The Accounting Historians Journal 39(2): 1-26.
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Yeakel, J. A. 1983. The accountant-historians of the Incas. The Accounting Historians Journal 10(2): 39-51.
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Young, J. J. 1996. Review: Keynes by Robert Skidelsky. The Accounting Historians Journal 23(2): 123-124.
Young, J. J. 1997. Defining auditor's responsibilities. The Accounting Historians Journal 24(2): 25-63.
Young, S. J. 1993. Review: Modern Accounting Research: History, Survey, and Guide by Richard Mattessich. The Accounting Historians Journal 20(1): 131-133.
Young, S. J. 1993. Review: Quantitative Methods for Historians by Howard Jarausch; Kenneth Hardy. The Accounting Historians Journal 20(2): 269-271.
Zaid, O. A. 2000. Were Islamic records precursors to accounting books based on the Italian method. The Accounting Historians Journal 27(1): 73-90.
Zaid, O. A. 2004. Accounting systems and recording procedures in the early Islamic State. The Accounting Historians Journal 31(2): 149-170.
Zan, L. 2004. Writing accounting and management history. Insights from unorthodox music historiography. The Accounting Historians Journal 31(2): 171-192.
Zeff, S. A. 1974. F. R. M. de Paula. The Accounting Historians Journal 1(1-4): 31-34.
Zeff, S. A. 1999. The evolution of the conceptual framework for business enterprises in the United States. The Accounting Historians Journal 26(2): 89-131.
Zeff, S. A. 2001. The work of the special committee on research program. The Accounting Historians Journal 28(2): 141-186.
Zeff, S. A. 2007. The SEC preempts the Accounting Principles Board in 1965. The classification of deferred tax credit relating to installment sales. The Accounting Historians Journal 34(1): 1-23.
Zeff, S. A. 2015. Funds statements: The Accounting Principles Board was twice behind the curve. The Accounting Historians Journal 42(2): 91-102.
Zeff, S. A. 2016. Accounting textbooks as change agents: Finney's "Intermediate" and Finney and Miller's "Intermediate" from 1934 to 1958. The Accounting Historians Journal 43(1): 59-77.
Zeff, S. A. 2016. An annotated bibliography of published writings on the U.S. Accounting Principles Board, 1959-1973. The Accounting Historians Journal 43(2): 142-149.
Zeff, S. A. 2016. The influence of Price Waterhouse & Co. on the CAP, The APB, and in the early years on the FASB. The Accounting Historians Journal 43(2): 129-140.
Zeff, S. A. 2017. Contemplating the origin of decision-usefulness. The Accounting Historians Journal 44(2): 189.
Zeff, S. 2018. An introduction to corporate accounting standards: Detecting Paton's and Littleton's influences. The Accounting Historians Journal 45(1): 45-67. Erratum 2018, The Accounting Historians Journal 45(2): 41.
Zeff, S. A. 2018. My accounting theory seminar. The Accounting Historians Journal 45(1): 135-140. Erratum 2018. The Accounting Historians Journal 45(2): 43.
Zeff, S. A. 2019. Australians and New Zealanders taking their accounting doctorate in the United States: 1960s to 2018. The Accounting Historians Journal 46(2): 33-35.
Zeff, S. A. 2021. Three Big 8 audit firms notify the AICPA in 1970 of their lack of confidence in the Accounting Principles Board. The Accounting Historians Journal 48(2): 53-66.
Zeff, S. A. 2022. A note on the SEC's decision in 1964 to remove differences between its filing requirements and companies' annual reports to shareholders. The Accounting Historians Journal 49(2): 129-134.
Zeff, S. A. 2022. Arthur Andersen & Co. Thrice petitioned the SEC to reform GAAP, 1954-1965. The Accounting Historians Journal 49(1): 61-82.
Zeff, S. A. 2023. AirTouch Communications' innovative disclosure: "Proportionate financial data". The Accounting Historians Journal 50(1): 77-83.
Zeff, S. A. and T. R. Dyckman. 2018. A historical study of the first 30 years of Accounting Horizons. The Accounting Historians Journal 45(1): 115-131.
Zeff, S. A., H. S. Autrey, T. J. Burns and D. Solomons. 1993. 1992 Accounting Hall of Fame induction: David Solomons. The Accounting Historians Journal 20(1): 103-115.
Ziegler, R. E. 1976. Willard J. Graham. The Accounting Historians Journal 3(1-4): 76-81.
Zimmerman, A. B. and R. Bloom. 2016. The matching principle revisited. The Accounting Historians Journal 43(1): 79-119.