NOTICEBOARD
NEW MAILING ADDRESS
The Accounting Historians Journal has moved.
Correspondence should now be sent to:
Stephen P. Walker
Editor, Accounting Historians Journal
Aberconway Building
Cardiff Business School
Colum Drive
Cardiff
CF10 3EU
UK
Tel. 44 (0)29 2087 4000
CALL FOR PAPERS
In 1904 the First International Congress on Accounting was held in St. Louis. This event inaugurated a series of congresses which have become landmarks in the internationalization of accounting. To commemorate the centenary of the St. Louis Congress, the Academy of Accounting Historians will convene the 10th World Congress of Accounting Historians in St. Louis, MO and Oxford, MS in 2004. A special section of The Accounting Historians Journal has also been commissioned on:
International Congresses of Accounting
Although the congresses have assumed much significance among scholars of international accounting and offer much scope for com-parative historical investigation, they have received limited attention from accounting historians. This is despite the availability of published proceedings for several congresses. Papers are invite don themes relating to individual or several congresses. Submissions might address topics such as congresses and:
• Professionalization in national and international contexts.
• Expressions of internationalism and nationalism.
• Continuity and change in professional practice.
• Profession-state relationships and politicization.
• Harmonization, standardization and uniformity in accounting.
• Diversity in accounting thought and practice.
• Tracking shifting agendas in the accounting academy.
• Development of theory in accounting and auditing.
• Accounting innovation.
• Accounting in shifting economic, social and political contexts.
• Cultural studies of accounting and accountants.
• Biographical studies of leading actors.
• Relations between the profession and academe, approaches to accounting education.
• Interfaces of accounting and other disciplines.
• Accounting and new technology.
Authors interested in contributing to the special section should discuss their plans with the guest editor, Richard Vangermeersch, College of Business, University of Rhode Island, 210 Flagg Road, Kingston, RI 02881, USA (rvang@uriacc.uri.edu), or with the editor of The Accounting Historians Journal, Stephen Walker, Cardiff Business School, Colum Drive, Cardiff, Wales, UK, CF10 3EU.
Submissions should be sent to the editor or guest editor by March 2004 and will be reviewed in the usual way.
Accounting, Business & Financial History
Call for Papers
Special Issue:
German Accounting History
In recent years, Accounting, Business & Financial History has published a series of special issues on accounting history in specific countries. This call extends this theme to Germany. In spite of rich sources of archival data and a fascinating and complex history, relatively few papers on German accounting history have appeared in the English language academic literature. This special issue represents one step towards remedying this state of affairs. Submissions are invited on the following subjects:
• Professionalisation, particularly critical re-examinations of the history of the audit profession
• Histories of accounting education
• Gender studies of accounting and business
• Accounting, auditing and the state
• The impact of National Socialism and other regimes
• The interfaces between accounting, taxation, law and economics
• Corporate governance issues in historical perspective
• The development of company law
• Biographical studies
• Histories of cost and management accounting
• Accounting in the public sector
• Histories of accounting in other social and organisational settings
The above list is not exhaustive and papers are invite don other subjects including comparative studies between Germany and other countries. The call is directed at authors of any nationality.
Papers must be submitted in English, although editorial assistance with the English language will be available for the papers selected. Instructions for contributors can be found in any recent issue of ABFH or at http://www.tandf.co.uk/journals/authors/r-authors/ abfauth.html.
Papers submitted will be subject to the normal refereeing process and should be sent by 31 December 2003 to
Lisa Evans
Guest Editor, ABFH
Accounting, School of Management
University of Edinburgh
William Robertson Building
50 George Square
Edinburgh EH8 9JY,
UK
160
Accounting Historians Journal, December 2002
10TH WORLD CONGRESS OF ACCOUNTING HISTORIANS
ST. LOUIS/OXFORD, AUGUST 1-5, 2004
CALL FOR PAPERS
ONE — TWO — THREE ONE CONFERENCE — TWO LOCATIONS — THREE THEMES
The 10th World Congress of Accounting Historians will meet in the USA with a dual venue of St. Louis, MO, and Oxford, MS, from August 1-5, 2004. The Congress will commence in St. Louis on August 1 to celebrate the centenary of the first International Congress of Accountants that was held in St. Louis in 1904 as a part of the World’s Fair commemorating the Louisiana Purchase and Lewis & Clark Expedition. Sessions will be held at the St. Louis Mercantile Library, which was founded in 1846. The headquarters hotel will be the Renaissance Airport Hotel. The Congress will then move by air-conditioned motor coaches to Oxford, MS, on August 3 to give delegates an opportunity to visit the National Library of the Accounting Profession at the University of Mississippi. The Ole Miss Library is the largest accountancy library in the world.
The Alumni House Hotel will be the Congress headquarters. There will be activities during the motor coach trip devoted to accounting history topics, such as featured speakers and videotapes. After the Congress, delegates may proceed to Orlando, FL, for the American Accounting Association meetings. It may be most convenient to continue your post-Congress air travel from nearby Memphis International Airport.
Papers are invited on any accounting history topic. Papers that address any of the three Congress themes are particularly desired. The three Congress themes are:
1. International Congresses of Accountants
2. Accounting for Transportation and Financial Industries
3. Archival-Based Accounting Research
INTERNATIONAL CONGRESSES OF ACCOUNTANTS:
Since 2004 marks the centenary of the first International Congress of Accountants in St. Louis, a major theme of the 10th World Congress of Accounting Historians is scholarship on the sixteen International Congresses of Accountants, the nine International Congresses of Accounting Educators, and the nine preceding World Congresses of Accounting Historians. There is a need to increase the relatively limited scholarship about each of these congresses. The dates and sites of these previous congresses are:
International Congresses World Congresses of
of Accountants Accounting Historians
1904 St. Louis 1972 Sydney 1970 Brussels
1926 Amsterdam 1977 Munich 1976 Atlanta
1929 New York 1982 Mexico City 1980 London
1933 London 1987 Tokyo 1984 Pisa
1938 Berlin 1992 Washington 1988 Sydney
1952 London 1997 Paris 1992 Kyoto
1957 Amsterdam 2002 Hong Kong 1996 Kingston
1962 New York 2000 Madrid
1967 Paris 2002 Melbourne
The International Congresses of Accounting Educators started in 1962 and were conducted just before or after the International Congresses of Accountants, either in the same city or nearby. Leadership of the IAAER [International Association for Accounting Education and Research] will assist in reviewing papers for this theme. Some examples of possible paper topics include (1) Examination of a Specific Congress; (2) Continuity and Discontinuity of the Congresses; (3) Concept of International Congresses; (4) Key Players at Each Congress (Biographies); (5) Seminal Papers; (6) Splitting the Congresses in 1962; (7) Continuing Themes and Topics Across the Years; and (8) International Accounting Standards Movement.
ACCOUNTING FOR TRANSPORTATION AND FINANCIAL INDUSTRIES:
As the Gateway to the West, St. Louis is an appropriate venue for research on accounting for railroads, canals, riverboats, stagecoaches, airlines, and automobiles. The Mercantile Library is also a repository of several transportation collections. Thus, the Congress will highlight papers dealing with transportation-related industries throughout the world. Papers can include analyses of financial statements, accounting innovations, and the people who played a role in the development of transportation accounting. Similarly, St. Louis has historically been a financial center for Western development, so histories related to accounting for all types of financial institutions will be a focus of the Congress.
ARCHIVAL-BASED ACCOUNTING RESEARCH:
Because the library at the University of Mississippi is a treasure trove of accounting archival records, one of the Congress themes will be to emphasize archival-based research. Such research can be based on any type of organization. Examples include analyses of accounting innovations, diffusion of accounting innovations, impact of the environment (such as war, depression, or competition) on accounting, impact of accounting on the environment, and examples of company histories based on accounting records.
In addition to papers on the three Congress themes, papers on other topics of accounting history are also welcome.
The 10th World Congress is sponsored by the Academy of Accounting Historians. The co-conveners of the Congress are Richard Vangermeersch of the University of Rhode Island, and Dale L. Flesher of the University of Mississippi. Manuscripts for review should be sent to the following address:
Dr. Dale L. Flesher
Patterson School of Accountancy
University of Mississippi
University, MS 38677 E-mail: acdlf@olemiss.edu
Papers may be submitted in either hard copy or electronic format (electronic submissions should be in either WORD or WordPerfect format). All papers should be submitted in English. Special consideration will be accorded those papers prepared by scholars who use English as a second language so as to facilitate the broadest acceptance and presentation of materials. The Congress program will focus around the best papers received. All papers will be double-blind refereed and, subject to consent, the accepted papers will be published as refereed Congress Proceedings on the Congress website. A hard-copy volume of abstracts will also be distributed. The deadline for submissions is February 28, 2004. Earlier submissions are encouraged.
CALL FOR PAPERS
The IPA conference is an established forum for research into the social, political and organizational aspects of accounting theory and practice. The IPA is more than just a conference, it is an international community of scholars who gather together to contrast and compare different views on what accounting research is, has been or should be. The tradition of the IPA is therefore one of openness towards what is different from the conventional viewpoint of many accounting studies.
In keeping with its tradition of openness, the organizers of IPA 2003 aim to broaden the scope of the IPA by fostering the engagement of those who are not IPA related. Therefore the 2003 conference will not only host interdisciplinary studies performed by accounting scholars but will also welcome papers from researchers in other disciplines (e.g. sociology, anthropology, philosophy, communication and information theory, etc.) who are interested in ac-counting as a practice. Major themes will include (but are by no means limited to): accounting, finance and management controls; markets, institutions and social order; accountability and identity; the changing organisation of the accounting profession; globalization, regulation, and technology; public policy; accounting methodology; knowledge and education; accounting in emerging economies; race & multicultural issues;
ecology & green accounting issues; gender relations & feminist theories; ethnographical studies; narrative ap-proaches to accounting.
Three hard copies of completed papers and a copy on file should be sent to:
IPA 2003 Conference
Departamento de Economía de la
Empresa
Universidad Carlos III de Madrid
Calle Madrid 126
28903 Getafe (Madrid) Spain
Deadline for submission: 15 January 2003.
For the first time in its 18-year his-tory, the IPA will be held outside of Manchester. The IPA’s shift of venue from Manchester to Madrid is more than a simple geographical move but a furtherance of our ongoing aim at moving towards ‘The Other’. Through this move the organizers also hope to widen the scope of the IPA by attracting scholars outside the traditional Anglo-American critical accounting community.
The IPA 2003 will retain the most distinctive features of past IPAs in-cluding: a thorough review of papers received and the presentation of papers by discussants with responses from the author. After the very successful experience of IPA 2000, the Conference will also host a Young Scholars Colloquium immediately before the Conference (11-13 July 2003).
If you would like to register for the conference, submit a paper, attend the doctoral colloquium, be a reviewer and/or discussant, details of what to do next can be found at our website:
http://www.emp.uc3m.es/ipa.htm All Enquiries to: ipa2003@emp.uc3m.es
CONFERENCE ORGANIZERS:
Universidad Carlos III de Madrid, Departamento de Economía de la Empresa
Marcia Annisette, Salvador Carmona, Nieves Carrera, Paolo Quattrone
CONFERENCE ADVISORY BOARD:
Universidad Carlos III de Madrid, The University of Manchester,
Departamento de Economía de la Empresa School of Accounting & Finance
Alejandro Balbás, Isabel Gutiérrez Trevor Hopper, Linda Kirkham
UMIST, School of Management
Keith Robson
Instituto de Empresa, Madrid
Angel Cabrera
Accounting and Business Research
Volume 32 Number 1 2002
Contents
Articles
Corporate financial disclosures in the UK, A. J. Arnold
1920-50; the effects of legislative change D. R. Matthews
and managerial discretion
Accounting working for the state: tax assessment Mahmoud Ezzamel
and collection during the New Kingdom, ancient
Egypt
Accounting professionals and the accounting Fiona Anderson-Gough
profession: linking conduct and context Chrisopher Grey
Keith Robson
Book Reviews
Karen Locke, Grounded Theory in Management Jane Broadbent
Research
Vivian Beattie, Stella Fearnley and Richard Pelham Gore
Brandt, Behind Closed Doors
Accounting and Business Research
Volume 32 Number 2
Guest Editor: A. Richardson, Queen’s University, Canada Contents
2002
Articles
Linking international business theory to accounting Alan J. Richardson
history: implications of the international evolution T. A. Lee
of the state and the firm of accounting
history research
The contributions of Alexander Thomas Niven and John Dale L. Flesher
Ballantine Niven to the international history of Marilyn Taylor Zarzeski
modern public accountancy
The roots of operational (value-for-money) auditing Sally Aisbitt
in English-speaking nations
Harmonisation of financial reporting before the
European Company Law Directives: the case
of the Nordic Companies Act
Book Review
Derek Matthews and Jim Pirie, The Auditors Talk. R. H. Parker
An Oral History of a Profession from the 1920s to the Present Day
THE ACADEMY OF ACCOUNTING HISTORIANS APPLICATION FOR 2002 MEMBERSHIP
Individual Membership: $45.00
Student Membership: $10.00
Name: (please print)_
Mailing Address:
City: State:
Zip Code: Country:
Accounting History Area of Interest:
Phone: Fax:
E-mail:
Method of Payment: / / check enclosed
/ / Mastercard / / VISA
Card Number:
Expiration Date: –
Signature:
Mail to: Mrs. Kathy H. Rice
The Academy of Accounting Historians
The University of Alabama
Box 870220
Tuscaloosa, AL 35487
USA
