The interaction between accountants and non-accountants in the creation of managerial reports : cases from the Belgian colliery industry / I. De Beelde -- The fall of management accounting : the NIRA and the homogenization of cost pratices in the United States / C.J. McNair and R. Vangermeersch -- Harrington Emerson's standard costing reconsidered : his critical viewpoints on cost accounting / H. Okano -- Turn-of-the-century CPAs and the accounting education movement / D.L. Flesher, T.K. Flesher, and G.J. Previts -- The CPA examination in the United States : its beginnings / M.E. Oliverio and B.H. Newman -- An historical perspective on fraudulent financial reporting in the United States / M.J. Abdolmohammadi, P.J. McMann and M.E. Iskandar -- The origin and development of survivors' pensions in the Spanish army : the first military pension fund / M.P. Pérez -- The royal exchequer's book of current accounts with the capital proceeding from Pepper that Sunda paid in the year 1743 / M. Rodrigues Benavente -- The demise of the cost accounting profession in Australasia / R.H. Anderson -- From Charlatan to Doyen : the legitimization of Australian accountancy / K. Cooper -- The evolution of the US income tax : the history of progressivity, influences from other countries and comparison to the Canadian experience / W.D. Samson -- Taxation, common sense implications and the lower of cost and market rule in the United Kingdom 1842-1925 / D.M. Smith -- A USA/Canada model of "sin" and other excise taxes / B. Yelvington [and others] -- The first Irish accounting publication : Ammonet, 1696 / P.J. Clarke -- The making of the first English book on double-entry bookkeeping : from Oldcastle to Mellis / J.L. Lanero.