Editorial
Ciarán Ó Hógartaigh, 'Ar scáth a chéile a mhaireann na daoine' - shadow and shade in Irish accounting history, p. 1 - 6

Articles
Margaret ó Hógartaigh, Irish accounting, business and financial history: a bibliographical essay, p. 7 - 19
Peter Clarke, The teaching of bookkeeping in nineteenth-century Ireland, p. 21 - 33
Philip O'regan, 'Elevating the profession': the Institute of Chartered Accountants in Ireland and the implementation of social closure strategies 1888-1909, p. 35 - 59
Geraldine Robbins, Irvine Lapsley, Irish voluntary hospitals: an examination of a theory of voluntary failure, p. 61 - 80
Keith Warnock , Auditing Bloom, editing Joyce: accounting and accountability in Ulysses, p. 81 - 95

Thomas A. Lee, American Accountants in 1880, p. 333 - 354
Lynne Oats, Pauline Sadler, Securing the Repeal of a Tax on the 'raw material of thought', p. 355 - 373
Patrick Fridenson, The Bilateral Relationship between Accounting History and Business History: A French Perspective, p. 375 - 380
Malcolm Anderson, John Richard Edwards, Roy A. Chandler, 'A Public Expert in Matters of Account': Defining the Chartered Accountant in England and Wales, p. 381 - 423
Robert Bloom, Spacek's Contributions to Accounting Thought Revisited, p. 425 - 443
Neil Robson, Adapting not Adopting: 1958 - 74. Accounting and Managerial 'Reform' in the Early NHS, p. 445 - 467

Book Review, 469 - 475

Lino Cinquini , Fascist Corporative Economy and Accounting in Italy during the Thirties: Exploring the Relations between a Totalitarian Ideology and Business Studies, p. 209 - 240
Julie Cooper , Debating Accounting Principles and Policies: the Case of Goodwill, 1880-1921, p. 241 - 264
Warwick Funnell , The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting, p. 265 - 283
Brian A. Rutherford , A Possibilitarian History of Price Change Accounting in the UK: 1971-1985, p. 285 - 312
Stéphane Trébucq, Minority Shareholders and Auditors: A Brief History of a Litigious French Merger, p. 313 - 332

Miscellany
Call for papers for a special issue of Accounting, Auditing and Accountability Journal: 'Accounting and the Visual', p. 333

Special issue: Italian Accounting History

Lino Cinquini; Alessandro Marelli , Accounting History Research in Italy, 1990-2004: An Introduction, p. 1 - 9
Francesco Poddighe; Stefano Coronella; Salvatore Madonna; Enrico Deidda Gagliardo , Francesco Marchi and the Development of Logismology, p. 11 - 32
Raffaele Fiume , Lorenzo de Minico's Thought in the Development of Accounting Theory in Italy: An Understated Contribution, p. 33 - 52
Andrea Melis , Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi, p. 53 - 62
Alessandro Giosi , Considerations on the Evolution of the National Budget Functions: From Internal Relevance to External Value, p. 63 - 85
Riccardo Mussari; Michela Magliacani , Agricultural Accounting in the Nineteenth and Early Twentieth Centuries: The Case of the Noble Rucellai Family Farm in Campi, p. 87 - 103
Stefano Zambon; Luca Zan , Controlling Expenditure, or the Slow Emergence of Costing at the Venice Arsenal, 1586-1633, p. 105 - 128
Arnaldo Canziani , Survival and Growth in Joint-Stock Banking Oligopolies. Lessons from the Crises of 1917-1923 on the Role of Competitors and Politics, p. 129 - 163
Valerio Antonelli; Raffaele D'alessio; Giuseppe Iuliano , Art and Accounting History: The Teatro San Carlo of Naples, 1737-1786, p. 165 - 186
Maria Bergamin Barbato; Chiara Mio , Accounting and the Development of Management Control in the Cultural Sphere: The Case of the Venice Biennale, p. 187 - 208

Magnus Lindmark, Lars-Fredrik Andersson, Mike Adams, The Evolution and Development of the Swedish Insurance Market, p. 341 - 370
Amanda Fitzgibbons, The Financial Sector and Deregulation in Australia: Drivers of Reform or Reluctant Followers?, p. 371 - 387
Tom Mclean, Thomas Tyson, Standard Costs, Standard Costing and the Introduction of Scientific Management and New Technology into the Post-Second World War Sunderland Shipbuilding Industry, p. 389 - 417
John Quail, Accounting's Motive Power - the Vision and Reality for Management Accounting on the Nationalised Railways to 1959, p. 419 - 446
Basil S. Yamey, Duplicate Accounting Records: Historical Notes, p. 447 - 455

Miscellany
Malcolm Anderson, Accounting History Publications 2005, p. 457 - 462

Book Reviews, p. 463 - 466

Editorial
Josephine Maltby and Janette Rutterford, Women, accounting and investment , p. 133
Christine Wiskin, Businesswomen and financial management: Three eighteenth-century case studies, p. 143
Stephen P. Walker, Philanthropic women and accounting. Octavia Hill and the exercise of 'quiet power and sympathy', p. 163
John Black, War, women and accounting: Female staff in the UK Army Pay Department offices, 1914-1920, p. 195
Ann M. Carlos, Karen Maguire, Larry Neal, Financial acumen, women speculators, and the Royal African company during the South Sea bubble, p. 219
Anne Laurence, Women investors, 'that nasty south sea affair' and the rage to speculate in early eighteenth-century England, p. 245
Mark Freeman, Robin Pearson, James Taylor, 'A doe in the city': Women shareholders in eighteenth- and early nineteenth-century Britain, p. 265
Leanne Johns, The first female shareholders of the bank of New South Wales: Examination of shareholdings in Australia's first bank, 1817-1824, p. 293
Lucy Newton and Philip L. Cottrell, Female investors in the first english and Welsh commercial joint-stock banks, p. 315

Vivien Beattie and Elizabeth Davie, Theoretical studies of the historical development of the accounting discipline: A review and evidence, p. 1
Ingrid Jeacle and Tom Brown, The construction of the credible: Epistolary transformations and the origins of the business letter, p. 27
Janette Rutterford, The merchant banker, the broker and the company chairman: A new issue case study, p. 45
R. Lloyd-jones, J. Maltby, M. J. Lewis, M. Matthews, Corporate governance in a major British holding company: BSA in the interwar years, p. 69
Monica Keneley, Mortgages and bonds: The asset management practices of Australian life insurers to 1960, p. 99
R. J. Lister, The composition of interest: The judaic prohibition, p. 121
Book review, p. 129

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

Gary Spraakman and Julie Margret, The transfer of management accounting practices from London counting houses to the British North American fur trade, p. 101
W. P. Birkett and Elaine Evans, Control of accounting education within Australian universities and technical colleges 1944-1951: A uni-dimensional consideration of professionalism, p. 121
Mariló Capelo Bernal, Pedro Araújo Pinzón, Concha Álvarez-Dardet Espejo, Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852), p. 145
Jordi Planas and Enric Saguer, Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950, p. 171
Ian Smith and Trevor Boyns, Scientific management and the pursuit of control in Britain to c.1960, p. 187
Malcolm Anderson, Accounting history publications 2004, p. 217
Book Reviews, p. 223

Masayoshi Noguchi, Interaction between tax and accounting practice: Accounting for stock-in-trade, p. 1
Lynne Oats, Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972, p. 35
Claire Y. Nash and Dale L. Flesher, Employee leasing. The antebellum 1800s and the twenty-first century: A historical perspective of the contingent labour force, p. 63
B.S. Yamey, The historical significance of double-entry bookkeeping: Some non-Sombartian claims, p. 77
Will T. Baxter, Direct versus absorption costing: A comment, p. 89
David Dugdale and T. Colwyn Jones, Direct versus absorption costing: A reply, p. 93
Book review, p. 97

Special Issue: Mechanisation and computers in banking

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

Janette Rutterford, From dividend yield to discounted cash flow: a history of UK and US equity valuation techniques, p. 115
Yves Levant and Olivier de La Villarmois, Georges Perrin and the GP cost calculation method: the story of a failure, p. 151
Sam McKinstry and Kirsten Wallace, Cullen, Lochhead and Brown, architects: the business, financial and accounting history of a non-profit maximising firm, 1902-2002, p. 183
Malcolm Anderson, Accounting history publications 2003, p. 209
Book reviews, p. 217

Lee D. Parker, 'Presenting' the past: perspectives on time for accounting and management history, p. 1
Peter Boys, The mystery of the missing members: the first 600 Chartered Accountants in England and Wales, p. 29
R. H. Parker, Accountancy on the periphery: the profession in Exeter to 1939, p. 53
Monica Keneley, Adaptation and change in the Australian life insurance industry: an historical perspective, p. 91
Book review , p. 111

Shirley A. Carlon and Richard D. Morris, The economic determinants of depreciation accounting in late nineteenth-century Britain, p. 275
David Dugdale and T. Colwyn Jones, Battles in the costing war: UK debates, 1950-75, p. 305
Bernardo Bátiz-Lazo and Gustavo A. Del Angel, Competitive collaboration and market contestability: cases in Mexican and UK banking, 1945-75, p. 339
Gloria Vollmers, Industrial slavery in the United States: the North Carolina turpentine industry 1849-61, p. 369
Malcolm Anderson, Accounting history publications 2002, p. 393
Book reviews, p. 401

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

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

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

Trevor Boyns and Salvador Carmona, Accounting history research in Spain, 1996-2001: an introduction, p. 149
José Jurado-Sánchez, Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.1808, p. 157
Salvador Carmona, Esteban Herna´ndez Esteve: an appreciation, p. 187
Enrique Llopis, Esther Fidalgo, Teresa Méndez, The 'Hojas de Ganado' of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions, p. 203
Eva Carmona and Donato Gómez, Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara , 1717-44, p. 231
María J. Álvarez, Fernando Gutiérrez, Domi Romero, Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective, p. 253
Miriam Núñez, Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87, p. 275
Marta Macías, Ownership structure and accountability: the case of the privatization of the Spanish tobacco monopoly, 1887-96, p. 317
Luis Fernández-Revuelta, Donato Gómez, Keith Robson, Fuerzas Motrices del Valle de Lecrín, 1936-9: accounting reports and ideological struggles in time of civil war, p. 347

Malcolm Anderson, An analysis of the first ten volumes of research in Accounting, Business and Financial History, p. 1
Christopher Kobrak, Foreign-currency transactions and the recovery of German industry in the aftermath of the First World War: the case of Schering AG, p. 25
Christopher Powell, Specialities still continue to increase amazingly': division of labour among building-related firms', p. 43
T. A. Lee, UK immigrants and the foundation of the US public accountancy profession, p. 73
Lino Cinquini and Alessandro Marelli, An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services', p. 95
Derek Matthews, The use of the postal questionnaire in accounting history research, p. 113
Book Reviews, p. 131
Accounting history publications 2000, p. 139

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

Andrew Thomson, The case for management history, p. 99
Sean McCartney, A.J. (Tony) Arnold, 'A vast aggregate of avaricious and flagitious jobbing'? George Hudson and the evolution of early notions of directorial responsibility, p. 117
Monica Keneley, The evolution of the Australian life insurance industry, p. 145
Michael Collins, Mae Baker, English commercial bank liquidity, 1860-1913, p. 171
Ross E. Stewart, The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900, p. 193
Forrest Capie, Mark Billings, Accounting issues and the measurement of profits - English banks 1920-68, p. 225
Book Reviews, p. 253

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

A.C. Storrar, K.C. Pratt, Accountability vs privacy, 1844-1907: the coming of the private company, p. 259
Sean McCartney, A.J. Tony Arnold, George Hudson's financial reporting practices: putting the Eastern Counties Railway in context, p. 293
M.V. Pitts, The rise and rise of the share premium account, p. 317
Andrew Popp, Specialty production, personal capitalism and auditors' reports: Mintons Ltd., c.1870-1900, p. 347
Garry D. Carnegie, Robert H. Parker, Roy Wigg, The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia, p. 371
Malcolm Anderson, Accounting History Publications 1999, p. 385
Book Reviews, p. 395

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

Basil S. Yamey, The 'particular gain or loss upon each article we deal in': an aspect of mercantile accounting, 1300-1800, p. 1
Christopher Noke, No value in par: a history of the no par value debate in the United Kingdom, p. 13
Jose Ramon, Garcia Lopez, Banking merchants and banking houses: the hidden key to the workings of the Spanish banking system in the nineteenth century, p. 37
Derek Matthews, Oral history, accounting history and an interview with Sir John Grenside, p. 57
Book reviews, p. 85

W.T. Baxter, McKesson & Robbins: a milestone in auditing, p. 157
David Oldroyd, Through a glass clearly: management practice on the Bowes family estates c.1700-70 as revealed by the accounts, p. 175
Sam Mckinstry, Engineering culture and accounting development at Albion Motors, 1900-c.1970, p. 203
Yannick Lemarchand, Introducing double-entry bookkeeping in public finance: a French experiment at the beginning of the eighteenth century, p. 225
Book reviews, p. 255

Stephen P. Walker, Introduction, p. 1
Keith P . Mcmillan, The Institute of Accounts: a community of the competent, p. 7
Josephine Maltby, A sort of guide, philosopher and friend': the rise of the professional auditor in Britain, p. 29
Richard K. Fleischman, Thomas Tyson, Opportunity lost? Chances for cost accountants' professionalization under the National Industrial Recovery Act of 1933, p. 51
Garry D. Carnegie, Robert H. Parker, Accountants and Empire: the case of co-membership of Australian and British accountancy bodies, 1885 to 1914, p. 77
Marcia Annisette, Importing accounting: the case of Trinidad and Tobago, p. 103
Ken Shackleton, Gender segregation in Scottish chartered accountancy: the deployment of male concerns about the admission of women, 1900-25, p. 135