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15th Annual Conference on
Accounting, Business & Financial History
at Cardiff Business School 10-11 September 2003
Sponsored by:

BDO Stoy Hayward

Theoretical, empirical and review papers are welcomed in all areas of accounting, business and financial history.

The conference provides delegates with the opportunity of presenting and dis-cussing, in an informal setting, papers ranging from early working drafts to fully developed manuscripts. The format of the conference allows approximately 40 minutes for presentation and discussion in order to help achieve worthwhile feedback from those attending.

In the past, many papers presented at Cardiff have subsequently appeared in print in Accounting, Business and Financial History, edited by John Richard (Dick) Edwards and Trevor Boyns, or in another of the full range of international, refereed academic accounting, business and economic history journals.
The conference will be held at Aberdare Hall, Cathays Park, Cardiff, CF14 3UX, UK, from lunchtime on Wednesday, 10 September 2003 to mid-afternoon on Thursday, 11 September 2003.

The fully inclusive conference fee (covering all meals, the conference dinner on Wednesday and accommodation) if £100.
Those wishing to offer papers to be considered for presentation at the conference should send an abstract of their paper (not exceeding one page) to:
Debbie Smith Cardiff Business School, Colum Drive, Cardiff, CF10 3EU

Tel +44 (0)29 2087 5731 Fax +44 (0)29 2087 4419 Email. SmithDL@cardiff.ac.uk
The deadline for submissions is 31 May 2003 with earlier proposals for papers encouraged.
Following the refereeing process, applicants will be advised of the conference organisers’ decision on 30 June 2003.

CONFERENCE ANNOUNCEMENT & CALL FOR PAPERS
FOURTH ASIAN PACIFIC INTERDISCIPLINARY RESEARCH IN ACCOUNTING CONFERENCE
Singapore 4-6 July 2004
&
APIRA 2004 Emerging Scholars’ Colloquium (2-3 July 2004)
Organised by Singapore Management University
(Supporting Organisation: Nanyang Business School, Nanyang Technological University)
In association with Accounting, Auditing & Accountability Journal

The triennial APIRA conference now moves to the “Lion City” Singapore, follow-ing on from its predecessors in Sydney (1995), Osaka (198) and Adelaide (2001). APIRA is the premier interdisciplinary accounting research conference in the Asia-Pacific region, rotating in a three-year cycle with the European IPA and the New York CPA conferences.

With a reputation for academic rigor, and the participation of accountancy’s foremost thinks, APIRA 2004 promises to attract strong representation from accounting researches the world over. Some of the most prolific researchers from the United Kingdom, Europe, North America, the Asia-Pacific region, and many other countries are represented in APIRA’s International Editorial Committee. A strong interdisciplinary program of research papers and forums addressing the relationships between accounting, auditing and accountability and their social, institutional, economic and political environments will be included in the program.

This interdisciplinary accounting conference is dedicated to the advancement of accounting knowledge and practice. It provides a platform to discuss the interaction between accounting/auditing and their social, economic, institutional and political environments.

Conference sessions and papers will critique contemporary theory and practice, examine historical and interdisciplinary dimensions of accounting, debate policy alternatives, and explore new perspectives for understanding and change in the accounting discipline.

Papers may explore policy alternatives and provide new perspectives for under-standing the accounting discipline, covering the following themes:

• Accounting Communication
• Intellectual Capital
• Knowledge Management
• Risk Management
• Corporate Governance
• Social and Environmental Accounting
• Critical Financial Analysis
• Accounting and Gender and/or Feminist Theories
• Accounting and Accountability in the Public Sector
• Non-profit Organizations’ Accountability
• Accounting Policy and Standard Setting

CONFERENCE ANNOUNCEMENT & CALL FOR PAPERS

• Corporate Regulation and Accountability
• Accounting Professions
• New Forms of Accounting and Auditing
• Auditing and Accountability: Professional and Business Ethics
• Accounting in the Third World
• Accounting and the Public Interest
• Critical, Explanatory, Oral and Visual Approaches to Accounting History
• Critical and Ethnographic Case Studies of Accounting in Action
• Accounting and Management Planning and Control
• International Accounting and Globalisation
• Accounting and Technology
• Accounting and Culture
• Accounting and the Home
• Methodological and Theoretical Issues

APIRA 2004 will be held at the Grand Hyatt Singapore, and its associated Emerging Scholars’ Colloquium (2-3 July) will be held at the beautiful Bukit Timah campus of Singapore Management University. The conference’s plenary speakers on the subjects of corporate governance and management control will include Professors Niamh Brennan (University College Dublin), Trevor Hopper (University of Manchester), and Ken Merchant (University of Southern California).
For full conference and colloquium details, access the SINGAPORE APIRA website now!

http://www.accountancy.smu.edu.sg/Apira/index.htm
or using www.Google.com, type in “APIRA 2004”

Key Dates:

• Deadline for electronic submission of papers : 30 January 2004 (only full papers considered for refereeing)
• Submission of Revised Paper : 30 April 2004
• Early Bird Conference Registration : 30 April 2004

Fees:

Early Bird Registration by : Full Registration (S$595)
30 April 2004 Full-time Postgraduate Student (S$365)
Emerging Scholar’s Colloquium (S$50)
Regular Registration after : Full Registration (S$695)
30 April 2004 Full-time Postgraduate Student (S$415)
Emerging Scholar’s Colloquium (S$60)
For further enquiries, please contact:
Ms Adelene Ang or Professor Lee D Parker
Singapore Management University The University of Adelaide
Email: aang@smu.edu.sg Email: aaaj@commerce.adelaide.edu.au
Conference co-chairs:
Professor Lee D Parker Associate Professor Low Aik Meng
The University of Adelaide Singapore Management University
Email: aaaj@commerce.adelaide.edu.au Email: amlow@smu.edu.sg

202 Accounting Historians Journal, June 2003
Accounting and Business Research
Volume 32 Number 3 2002
Contents

Articles
The use of accounting information for the valuation of dual-class shares listed on China’s stock markets
Coals from Newcastle: an evaluation of alternative frameworks for interpreting the development of cost and management accounting in Northeast coal mining during the British Industrial Revolution
UK brokers’ characteristics: does size mater?

Gongmeng Chen Michael Firth Jeong-Bon Kim
Richard K. Fleischman Richard H. Macve
Simon Hussain

Auditor economic incentives and going-concern Ann Vanstraelen opinions in a limited litigious Continental European business environment: empirical evidence from Belgium

Book Reviews
Jeff Pearcy, Recording an Empire: an A. J. Arnold 187
accountinghistory of Imperial Chemical Industries Ltd 1926-1976
Helliar, Lonie, Power and Sinclair, Attitudes Roger Mills 188
of UK managers to risk and uncertainty
Rob Gray and David Collison with John Markus J. Milne 188

French,Ken McPhail and Lorna Stevenson, The professional accounting bodies and the provision of education and training in relation to environmental issues

Accounting and Business Research
Volume 32 Number 4

Contents
Articles

The beginnings of accounting for capital A. J. Arnold 195
consumption: disclosure practices in the S. McCartney
British railway industry, 1830-55

Top executive dismissal, ownership and corporate performance
Capital budgeting, valuation and personal taxes
The ownership structure of UK firms and the informativeness of accounting earnings
Measurement of de facto harmonisation: implications of non-disclosure for research planning and interpretation

Martin J. Conyon 209
Annita Florou
Ian M. Dobbs 227
Anthony D. Miller
Raymond Donnelly 245 Caitriona Lynch
Aileen Pierce 259
Pauline Weetman

Book Reviews
Ken Shackleton and Stephen P. Walker, A Future T. Baxter 275
for the Accountancy Profession: The Question of Closure and Integration, 1957-70
Robert J. Bricker and Gary J. Previts (eds), Stephen A. Zeff 276
The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards

Kathleen Anders, Beyond Results: Accountability, Discretion and Performance Budget Reform

Maurice Pendlebury 277

Gary Kleinman and Dan Palmon, Understanding Ira Solomon 278
Auditor-Client Relationships: A Multi-Faceted
Analysis
Tim Amber, Patrick Barwise and Chris Higson, John Holland 279
Market Metrics: What Shall We Tell the Shareholder?

Notices

THE ACADEMY OF ACCOUNTING HISTORIANS APPLICATION FOR 2003 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