This paper continues t o study issues developed in a preceding manuscript which provided a definitional context for accounting history, its uses and limitations as a method of inquiry related t o educational endeavours, standard setting and practice. In this study two aspects of the development of the history of accounting, subject matter and methodology, are extensively explored within the context of a definition of historiography. A set of outline tables is provided t o assist researchers considering the topic areas as well as the process of historical inquiry, especially those scholars who d o not specialise in historical study. As in the previous paper, an extensive bibliography is provided.

This paper defines and relates contemporary applications of accounting history and is intended to assist scholars who do not specialize in historical study. A definitional distinction is drawn between history as a social science, with an emphasis on interpretation, criticism, and method, and history as a descriptive narrative form. Arguments are presented for the relevance of published accounting history studies to accounting pedagogy, policy and practice. The inherent limitations of historical inquiry are also explored. An appendix provides information on accounting history organizations, publications, and activities worldwide. A related paper which develops an accounting historiography will appear in a later issue of this journal.

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Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), and discusses how the C&O used this corporate governance structure to monitor and improve financial management and operations. A major strength was the concern and dedication of the stockholders to the company, while a major weakness was the political control exerted by the State of Maryland. The paper provides an historical perspective on corporate governance in the 19th century. This research contributes to the literature by providing detailed workings and practices of a stockholder review committee. The paper documents corporate governance efforts in archival sources that provide an early example of accountability required in a corporate charter and the manner in which the stockholders carried out this responsibility.

This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.

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This paper describes the evolution of The Academy of Accounting Historians from 1989 through 1998. It is a continuation of a history of the first 15 years of The Academy that appeared in the December 1989 issue of this journal by the same authors.

Presenting evidence from a 19 th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the United States. The C&O used a stockholder committee to review the annual report of the president and directors. The paper shows how the C&O stockholders used this committee to supplement the corporate governance structure. The corporate governance structure of the C&O is also viewed from the theoretical structure as espoused by Hart (1995).