The Academy of Accounting Historians Front Matter Source: The Accounting Historians Journal, Vol. 12, No. 1 (Spring 1985) Published by: The Academy of Accounting Historians Stable URL: http://www.jstor.org/stable/40697840 . Accessed: 17/06/2014 19:59 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact [email protected]. . The Academy of Accounting Historians is collaborating with JSTOR to digitize, preserve and extend access to The Accounting Historians Journal. http://www.jstor.org This content downloaded from 91.229.229.44 on Tue, 17 Jun 2014 19:59:01 PM All use subject to JSTOR Terms and Conditions
Transcript
The Academy of Accounting Historians
Front MatterSource: The Accounting Historians Journal, Vol. 12, No. 1 (Spring 1985)Published by: The Academy of Accounting HistoriansStable URL: http://www.jstor.org/stable/40697840 .
Accessed: 17/06/2014 19:59
Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at .http://www.jstor.org/page/info/about/policies/terms.jsp
.JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range ofcontent in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new formsof scholarship. For more information about JSTOR, please contact [email protected].
.
The Academy of Accounting Historians is collaborating with JSTOR to digitize, preserve and extend access toThe Accounting Historians Journal.
http://www.jstor.org
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THE ACADEMY OF ACCOUNTING HISTORIANS The Academy of Accounting Historians is a nonprofit organization of persons in-
terested in accounting history and was formed in 1973. The objectives of The Academy are to encourage research, publication, teaching, and personal inter- changes in all phases of accounting history and its interrelation with business and economic history, including the environment within which they developed. Mem- bership is open to persons, in all countries, who are interested in accounting history.
OFFICERS- 1985
President Edward N. Coffman Virginia Commonwealth University
President-Elect Mervyn W. Wingfield James Madison University
Vice President Dale L. Flesher University of Mississippi
Vice President Eugene H. Flegm General Motors Corporation
Treasurer Kenneth O. Elvik Iowa State University
Secretary Alfred R. Roberts Georgia State University
TRUSTEES- 1985
Tito Antoni Barbara D. Merino University of Pisa North Texas State University
Richard P. Brief Lee D. Parker New York University Monash University
Doris M. Cook Robert H. Parker University of Arkansas University of Exeter
Norman X. Dressel Gary John Previts, Corporate Agent Georgia State University Case Western Reserve University
Dale L. Flesher Hanns-Martin W. Schoenfeld University of Mississippi University of Illinois
Paul Frishkoff Mervyn W. Wingfield University of Oregon James Madison University
H. Thomas Johnson Vernon K. Zimmerman University of Washington University of Illinois
Osamu Kojima Kwansei Gakuin-Japan
In addition to publishing The Accounting Historians Journal, The Academy pub- lishes The Accounting Historians Notebook (newsletter), Monographs, Working Papers, and reprints of Accounting History Classics. For information concerning the newsletter contact Dale L. Flesher, School of Accountancy, University of Mis- sissippi, University, Mississippi 38677. For information on the publications of The Academy mentioned above, as well as back issues of The Journal, refer to the various announcements in this issue.
Annual membership dues, including subscriptions to The Accounting Historians Journal and The Accounting Historians Notebook, $20.00. Refer to the membership announcement in this issue.
Inquiries concerning membership and other matters relating to The Academy (other than submission of manuscripts to The Accounting Historians Journal) should be addressed to: Secretary, The Academy of Accounting Historians, P.O. Box 658, Georgia State University, Atlanta, Georgia 30303 U.S.A.
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EDITORIAL STAFF OF THE ACCOUNTING HISTORIANS JOURNAL
Co- Editors
Kenneth S. Most, Manuscripts Editor Mervyn W. Wingfield, Production Editor Florida international University James Madison University
Advisory Editors
Gary John Previts Williard E. Stone Case Western Reserve University University of Florida (Emeritus)
Feature Editors
Linda H. Kistler, Book Reviews Maureen H. Berry, Doctoral Research University of Lowell University of Illinois
Editorial Board
Rolf K. Auster Hugh P. Hughes Florida International University Georgia State University
Vane Baladouni Lyle E. Jacobsen University of New Orleans University of Hawaii at Manoa
Richard P. Brief H. Thomas Johnson New York University University of Washington
Dale A. Buckmaster Orville R. Keister University of Delaware University of Akron
R. J. Chambers Anthony T. Krzystofik University of Sydney University of Massachusetts
Michael Chatfield Geoffrey A. Lee California State University, Fresno University of Nottingham
Bernard A. Coda Albro Martin North Texas State University Bradley University
John K. Courtis Robert H. Parker University of Waterloo University of Exeter
Robert Crum Hanns-Martin W. Schoenfeld Pennsylvania State University University of Illinois
Diana Flamholtz William G. Shenkir Loyola-Marymount University University of Virginia
Paul Frishkoff S. Takatera University of Oregon University of Kyoto
Horace R. Givens William Woodruff University of Maine at Orono University of Florida
Louis Goldberg University of Melbourne
The Accounting Historians Journal is a refereed scholarly journal published semiannually in the Spring and Fall: printed by The Birmingham Publishing Com- pany, 130 South 19th Street, Birmingham, Alabama 35233. The Journal is the suc- cessor to the quarterly publication The Accounting Historian and is numbered as a continuation to maintain the sequence of that issue which commenced in Jan- uary, 1974. The Accounting Historians Journal does not assume responsibility for statements of fact or opinion made by its contributors. Manuscripts submitted to The Accounting Historians Journal should be sent to the Manuscripts Editor whose address is shown at the end of the Guide for Submitting Manuscripts in this issue.
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THE ACCOUNTING HISTORIANS JOURNAL Semiannual Publication of The Academy of Accounting Historians
Volume 12, No. 1 Spring, 1985
CONTENTS
KENNETH S. MOST, Manuscripts Editor
Page Guide for Submitting Manuscripts ν
Reproduction Policy vi
Feature Articles
Accounting in Ancient Times- ERNEST STEVELINCK 1
Accounting on the Old Plantation: A Study of the Financial Records of an Ante-bellum Louisiana Sugar Planter- JOSEPH R. RAZEK 17
The Nineteenth Century Income Tax in the South - WILLIAM D. SAMSON 37
Spiraling Upward: Auditing Methods As Described By Montgomery And His Successors - JOHN H. MYERS 53
The Evolution and Current State of Financial Accounting Concepts and Standards in the Nonbusiness Sector - RAYMOND E. FIGLEWICZ, DONALD T. ANDERSON AND C. DAVID STRUPECK 73
Historical Nuggets The 1904 Congress of Accountants: National or
International?- J. M. SAMUELS 99 The Story of the Sixth Rule- BENNY R. COPELAND 107 A Total Information System for Physicians: c.1897 -
HORACE R. GIVENS 117 John Caldwell Colt: A Notorious Accountant -
LOUIS GOLDBERG AND WILLIARD Ε. STONE 121
Book Reviews- LINDA Κ KISTLER, Editor
Burns and Coffman, The Accounting Hall of Fame: Profiles of Forty-one Members VERREAULT 131
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Guide for Submitting Manuscripts Manuscripts must be in English and of acceptable style and organization for
clarity of presentation. Submit three copies typewritten, double-spaced (except for indented quotations) on one side of QVz χ 11 inch (approx. 28.5 cm χ 28.0 cm) white paper; paragraphs should be indented. An abstract of not more than 100 words should accompany the manuscript on a separate page. The manuscript should not exceed 7,000 words and margins should be wide enough to facilitate editing and duplication. All pages, including footnote and references pages, should be serially numbered.
The cover sheet should state the title of paper, name(s) of author(s), affiliation, and the appropriate address for further correspondence. The title, but not the name(s) of the author(s), should appear on the abstract page and on the first page of the body of the manuscript. Acknowledgments should appear at the bottom of the first page of the body of the manuscript and be excluded from the consecutively numbered footnotes.
Manuscripts currently under review by other publications should not be sub- mitted.
Major headings within the manuscript should be centered, underscored, and un- numbered with the first letter of major words capitalized. Subheadings should be on a separate line beginning flush with the left margin, and underscored with the first letter of major words capitalized. Third-level headings should lead into the paragraph, be underscored, and followed by a period; text should immediately follow on the same line.
Tables, figures, and exhibits should be numbered (arabic), titled, and, when ap- propriate, referenced. Limited use of original documents, etc. can be accommo- dated in The Journal for authors providing glossy black and white prints. Important textual materials may be presented in both the original language and the Englieh translation.
New Footnote Policy Footnotes should not be used for literature references. The work cited should
be referenced using the author's name and year of publication in the body of the text, inside square brackets, e.g. [Garbutt, Spring 1984, p. 84]; [Garner, 1954]. If the author's name is mentioned in the text, it need not be repeated in the reference, e.g. "Previts [Fall 1984] asserts. . ." If a reference has more than three authors, only the first name and et al should be used in the text citation. References to statutes, legal treatises or court cases should follow the accepted form of legal citation.
Textual footnotes may be used sparingly to expand and comment upon the text itself. These should be numbered consecutively throughout the manuscript, using superscript arabic numerals.
List of references. This should appear at the end of the manuscript and contain full reference to all sources actually cited and arranged in alphabetical order according to the surname of the first author. Information about books and journals should include the following: Books - name of author, title underscored, place of publication, name of publisher, date of publication; Journals - name of author, article title within quotation marks, journal title underscored; date of issue in parentheses, page numbers. Multiple works by an author should be listed in chronological order of publication, and when multiple works of an author appear in a single year, the suffix a, b, etc. should be used after the year. Illustrations of reference entries are as follows:
REFERENCES
Chatfield, Michael. A History of Accounting Thought. Hinsdalé, III.: The Dryden Press, 1974.
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Previts, Gary John. "Hazy History: Fact and Folklore in Accounting." The Account- ing Historians Journal, Vol. 9, No. 2 (Fall 1982a), pp. 7-9.
"Old Wine and . . . the New Harvard Bottle." The Accounting Historians Journal, Vol. 9, No. 2 (Fall 1982b), pp. 19-25.
As a helpful guide to questions of style not covered above, refer to A Manual for Writers of- Term Papers, Theses, and Dissertations by Kate L. Turabian, pub- lished in paperback by The University of Chicago Press.
Galley proofs will be sent to the author(s) as permitted by scheduling; however, additions of new material must be strictly limited. The author(s) will be provided five copies of The Journal issue in which the manuscript is published.
Reprints may be ordered from the printer. Costs of these are billed directly to the author(s) by the printer. Minimum order 100, prices to be established by printer. SUBMIT MANUSCRIPTS TO:
Kenneth S. Most, Manuscripts Editor The Accounting Historians Journal College of Business Administration Florida International University North Miami, FL 33181 U.S.A.
FOR ALL OTHER MATTERS PERTAINING TO THE JOURNAL, CONTACT: Mervyn W. Wingfield, Production Editor The Accounting Historians Journal Center for Research in Accounting Education School of Accounting James Madison University Harrisonburg, Virginia 22807 U.S.A.
Reproduction Policy It is the policy of The Accounting Historians Journal to request that authors
grant The Academy of Accounting Historians copyright interests in works published by The Academy.
To encourage the distribution of scholarly research related to accounting history, permission is granted to reproduce any part of the contents of The Accounting Historians Journal for use in courses of instruction providing there are no charges made beyond recovery of reproduction cost. Appropriate reference should be made to The Accounting Historians Journal and to The Academy of Accounting Historians copyright on all such reproductions (e.g., Reproduced from The Account- ing Historians Journal, Volume 10, Number 1, Spring 1983, pp. 51-59; copyrighted by The Academy of Accounting Historians).
Except for the above reason, contents of The Accounting Historians Journal are subject to the conditions prescribed under the Copyright Act, and no part of the contents may be reproduced for any reason (e.g., inclusion in book of readings) without prior written permission from the Manuscripts Editor of The Journal.
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