Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.

The Accounting Historians Journal is an international journal that focuses on the development of accounting thought and practice. It covers all subjects related to accounting history, including but not limited to research that provides a historical perspective on contemporary issues.

《Accounting Historians Journal》是一本国际期刊，专注于会计思想和实践的发展。该期刊涵盖与会计历史相关的所有主题，包括但不限于提供对当代问题的历史视角的研究。

Accounting Historians Journal

ABSTRACT The editorial staff of the Accounting Historians Journal has issued a call for a special section regarding methods and sources for historical research. The objective for the special section is to provide guidance to researchers who would like to conduct historical research but were not trained to perform this type of research in their doctoral programs. It is hoped that this survey of research methods and related issues will motivate researchers with experience conducting high quality historical research to share their knowledge through submission of a responsive manuscript.

John D. Keyser

Dale L. Flesher

William H. Black

Accounting History Research Methods and Resources: Reflections and a Call for Action

会计史研究方法与资源：反思与行动呼吁

ABSTRACT I review how my work on accounting history has been made possible through collaboration with experts in various fields.

Richard Macve

The Importance of Interdisciplinary Collaboration in Researching and Publishing Accounting History: A Personal Journey

跨学科合作在会计史研究与出版中的重要性：一段个人旅程

ABSTRACT This paper adopts a traditional critical-historical research methodology focusing on context and function to investigate and explain the factors that led to widespread adoption and diffusion of double entry bookkeeping within and beyond its Italian roots before 1800. It finds double entry facilitated use of credit in the face of shortage of coinage. Its use spread among moneychanger-bankers at regional fairs across northern Italy, and from there to merchants and into communities of that region. Migration of Italian international-merchant-bankers across Europe led to its diffusion into clearing at the major international trade and financial markets they controlled, together with the system of bills of exchange they devised to facilitate settlement of obligations. Its use became mandatory at fairs along with bills of exchange, diffusing into the permanent early modern centers of trade and finance in Amsterdam and London, while increasing availability of resources to learn the method completed the process.

Alan Sangster

The Diffusion of Double Entry Bookkeeping before 1800—Establishing a New Research Agenda

1800年前复式记账法的传播——建立新的研究议程

ABSTRACT This paper examines the life of Walter Schuetze (1932–2017) and his contributions to the accounting profession. He was a public accountant, a founding member of the Financial Accounting Standards Board (FASB), the Chief Accountant for the United States Securities and Exchange Commission (SEC), a corporate board member, and an advocate for accounting reform. In 2008, he was inducted into the Accounting Hall of Fame. This paper shows how Walter Schuetze has left a quiet but impactful legacy with lessons learned that still have applicability to the accounting profession today.

Craig Foltin

Walter Schuetze and the Numbers Game: Advocate for Reform, Champion of Independence, Promoter of Fair Value, and Proponent of Simplification

沃尔特·舒伊茨与数字游戏：改革倡导者、独立捍卫者、公允价值推广者及简化支持者

ABSTRACT We trace the history of LIFO from the 1930s to 2021. LIFO usage rose sharply in the 1970s. LIFO's supporters praised its matching of recent costs against sales, and its nonrecognition of inventory holding gains. Managers appreciated its tax-lowering effects in inflationary periods. The 1970s LIFO adoptions spurred accounting research into market efficiency and accounting choice. LIFO's tax advantages began decreasing in the 1980s due to lower tax rates, low inflation, and changing inventory practices. Its theoretical justification weakened as the FASB adopted a Conceptual Framework in the 1980s that deemphasized matching, and instead valued relevance, decision-usefulness, representational faithfulness, and comparability. Without major tax advantages or strong theoretical justifications, LIFO usage declined markedly beginning in the mid-1980s. The IASB disallowed LIFO in 2005. By 2020, LIFO had become a niche method, surviving mainly due to the LIFO conformity rule. Whether its use will increase with renewed inflation is unclear.

Daniel P. Tinkelman

Qianhua (Q) Ling

The Rise and Decline of LIFO

后进先出法（LIFO）的兴衰

ABSTRACT Inflation is a longstanding and difficult challenge for accounting theorists, practitioners, and standard setters. Historically, inflation accounting has been divisive, not only complex in terms of theory, but also time-sensitive and difficult to execute. High levels of inflation are predominantly epochal and temporary, but unlike past episodes of inflation, the 2021 resurgence of inflation in the United States has not resulted in a reprisal of interest in inflation accounting. In light of the current silence among constituents and accounting standard setters, this article revisits past efforts to address inflation within financial reporting to understand and contextualize the process, pitfalls, and outcomes of introducing an inflation standard. Particular attention is paid to the experimental SFAS 33. Despite earnest efforts and experimentation, agreement on a solution to resolve the challenge of accounting for inflation and changing prices remains evasive. Data Availability: Data are available from primarily public sources, university databases, and by request from the FASB library.

Abbreviation	Account. Hist. J.
Journal Impact	1.24
Quartiles(Global)	BUSINESS, FINANCE(Q3)

ISSN	0148-4184, 2327-4468
h-index	26

Publication Information	Publisher: American Accounting Association，Publishing cycle: ，Journal Type: journal，Open Access Journals: No
Basic data	Year of publication: 1974，Proportion of original research papers: 100.00%，Self Citation Rate:16.70%， Gold OA Rate: 0.00%

Accounting Historians Journal

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Accounting History Research Methods and Resources: Reflections and a Call for Action

The Importance of Interdisciplinary Collaboration in Researching and Publishing Accounting History: A Personal Journey

The Diffusion of Double Entry Bookkeeping before 1800—Establishing a New Research Agenda

Walter Schuetze and the Numbers Game: Advocate for Reform, Champion of Independence, Promoter of Fair Value, and Proponent of Simplification

The Rise and Decline of LIFO

Accounting History Research Methods and Resources: Reflections and a Call for Action

The Importance of Interdisciplinary Collaboration in Researching and Publishing Accounting History: A Personal Journey

The Diffusion of Double Entry Bookkeeping before 1800—Establishing a New Research Agenda

Walter Schuetze and the Numbers Game: Advocate for Reform, Champion of Independence, Promoter of Fair Value, and Proponent of Simplification

Inflated Accounts: A History of Financial Reporting in an Age of Rapidly Changing Prices