This Article Abstract Free Full Text (Free PDF) Free Alert me when this article is cited Alert me if a correction is posted Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Request Permissions Request Reprints Add to My Marked Citations Citing Articles Citing Articles via HighWire Citing Articles via Google Scholar Google Scholar Articles by Carnegie, G. D. Articles by Rodrigues, L. L. Search for Related Content Social Bookmarking                   What's this?

Exploring the dimensions of the international accounting history community

University of Ballarat, g.carnegie{at}ballarat.edu.au

Lúcia Lima Rodrigues

University of Minho, lrodrigues{at}eeg.uminho.pt

This study explores the present-day dimensions of the international accounting history community with a focus on examining the formal (that is institutionalized) and informal (that is non-institutionalized) arrangements for accounting history in various countries and regions. Following a review of recent commentaries on the state of accounting history, the study elucidates the dimensions of the field where accounting history associations or special interest groups operate, comprising Australia and New Zealand, China, Italy, Japan, Portugal, Spain and the USA, and also depicts the informal arrangements in place for the accounting history community as identified in France and in the UK. The study is intended to enhance understanding of the nature, size and dynamics of this expanding group of scholars and to assist any future enquiries into the drivers of organizational success and the relative health of accounting history in the different jurisdictions.

Key Words: Associations • international accounting history community • special interest groups

References

• 5Ahic (2006), The fifth Accounting History International Conference, URL (consulted October 2006): http://www.commerce.usask.ca/5ahic/
• 12Wcah (2006), 12th World Congress of Accounting Historians, URL (consulted October 2006): http://www.12wcah2008ist.org/
• Academy of Accounting Historians (AAH) (2006 ), URL (consulted October 2006): http://accounting.rutgers.edu/raw/aah/
• Accounting and Business History Research Unit (ABHRU) (2006), URL (consulted October 2006): http://www.cf.ac.uk/carbs/research/abhru/index.html
• Accounting History Association of Japan (AHAJ) ( 2006), URL (consulted October 2006): http://luca.b.kobe-u.ac.jp/~aha/index-e.html
• Anderson, M. (2002), " An Analysis of the First Ten Volumes of Research in Accounting, Business and Financial History ," Accounting, Business and Financial History, Vol.12, No.1, pp. 1—24 .[CrossRef]
• Annisette, M. (2006), " People and Periods Untouched by Accounting History: An Ancient Yoruba Practice," Accounting History, Vol.11, No.4, pp. 399—417 .
• Annisette, M. (2007), " International Perspectives on Race and Gender in Accounting's Past: An Introduction," Accounting History, Vol.12, No.3, pp. 245—251 .
• Anon. (2006), " The Commission of Accounting History of AECA ," De Computis, Revista Española de Historia de la Contabilidad (Spanish Journal of Accounting History), No.4, June, pp. 183—96 .
• Asociación Española de Contabilidad y Administración de Empresas (AECA) (2006a), Comisión de Historia de la Contabilidad, URL (consulted October 2006): http://www.aeca.es/comisiones/comisionhc.htm
• Asociación Española de Contabilidad y Administración de Empresas (AECA) (2006b), 8th World Congress Accounting Historians, URL (consulted October 2006): http://www.aeca.es/pub/wcaheng.htm
• Associação Portuguesa de Técnicos de Contabilidade (APOTEC) (2006), URL (consulted October 2006): http://www.apotec.pt
• Beattie, V. and Goodacre, A. (2006), " A New Method for Ranking Academic Journals in Accounting and Finance ," Accounting and Business Research, Vol.36, No.2, pp. 65—91 .
• Benavente Rodrigues, M. (2006), " Centro de Estudos de História da Contabilidade: 1996—20 02 ," Boletim do Centros de História da Contabilidade, Associação Portuguesa dos Técnicos de Contas, February, pp. 1—8 .
• Boyns, T. and Nikitin, M. (2001), " Introduction," Accounting Business and Financial History, Vol.11, No.1, pp. 1—6 .[Medline] [Order article via Infotrieve]
• Câmara dos Técnicos Oficiais de Contas CTOC ( 2007), " Comissão Permanente de História da Contabilidade ," TOC — Revista da Câmara dos Técnicos Oficiais de Contas, No.82, January, p. 16 .
• Carmona, S. (2002), " Esteban Hernández Esteve: An Appreciation," Accounting, Business & Financial History, Vol.12, No.2, pp. 187—202 .
• Carmona, S. (2004), " Accounting History Research and its Diffusion in an International Context," Accounting History, Vol.9, No.3, November, pp. 7—23 .
• Carnegie, G.D. (1994), ` Thank You Robert William Gibson," Accounting History, Vol.6, No.2, pp. v—vi .
• Carnegie, G.D. (1999), "The First Accounting History International Conference," Accounting History, NS Vol.4, No.2, November, pp.101—8.
• Carnegie, G.D. (2006), "` The Roaring Nineties': A Comment on the State of Accounting History in the United States ," Accounting Historians Journal, Vol.33, No.1, June, pp. 203—10 .
• Carnegie, G.D. and Napier, C.J. (1996), " Critical and Interpretative Histories: Insights into Accounting's Present and Future through its Past ," Accounting, Auditing & Accountability Journal, Vol.9, No.3, pp. 7—39 .
• Carnegie, G.D. and Napier, C.J. (2002), " Exploring Comparative International Accounting History ," Accounting, Auditing & Accountability Journal, Vol.15, No.5, pp. 689—718 .[CrossRef]
• Carnegie, G.D. and Potter, B.N. (2000), " Publishing Patterns in Specialist Accounting History Journals in the English Language ," Accounting Historians Journal, Vol.27, No.2, pp. 177—98 .
• Carnegie, G.D. and Wolnizer, P.W. (eds.), (1996), Accounting History Newsletter 1980—1989 and Accounting History 1989—1994: A Tribute to Robert William Gibson, New York and London: Garland Publishing .
• Coffman, E.N., Roberts, A.R. and Previts, G.J. (1989), " A History of the Academy of Accounting Historians: 1973—1988 ," Accounting Historians Journal, Vol.16, No.2, pp. 155—206 .
• Coffman, E.N., Roberts, A.R. and Previts, G.J. (1998), " A History of the Academy of Accounting Historians; 1989—1998 ," Accounting Historians Journal, Vol.25, No.2, pp. 167—210 .
• Commission of Accounting History of China (CAHC) (2006), "Research on Accounting History: History, Present and Future," URL (consulted October 2006): http://202.114.224.27/kjs/wzjj/
• De Computis (2006), " Spanish Journal of Accounting History, the First Global Electronic Journal Dedicated to the History of Accounting," URL (consulted October 2006): http://www.decomputis.org
• Fleischman, R.K. and Radcliffe, V.S. (2005), " The Roaring Nineties: Accounting History Comes of Age ," Accounting Historians Journal, Vol.32, No.1, June, pp. 61—109 .
• Gibson, R.W. (1988—9), " Thank You Barrie O'Keefe ," Accounting History Newsletter, No.17, Summer, p. 1 .
• Goldberg, L. (1987), Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand , Melbourne : Accounting Association of Australia and New Zealand.
• Guthrie, J. and Parker, L. (2006), " Editorial: The Coming Out of Accounting Research Specialisms ," Accounting, Auditing & Accountability Journal, Vol.19, No.1, pp. 5—16 .[CrossRef]
• Guvemli, O. and Guvemli, B. (2006), " World Congresses of Accounting Historians 1970—2006: An Evaluation ," The 11th World Congress of Accounting Historians, Nantes, July 2006.
• Hernandez-Esteve, E. (1998), "Prologue," in Forrester, D., An Introduction to Accounting History, Glasgow: Strathclyde Convergencies , URL (consulted October 2006): http://accfinweb.account.strath.ac.uk/df/aitah.html
• Hernandez-Esteve, E. (2006), " Recent Accounting History Research in Spain (2001—2005) ," The 11th World Congress of Accounting Historians, Nantes, July 2006.
• Lemarchand, Y. and Nikitin, M. (2005) " Dix ans déjà! Propos d'étape ," Comptabilité, Contrôle, Audit, Numéro Spécial, July, pp. 7—14 .
• Lu, W. and Aiken, A. (2003), " Accounting History: Chinese Contributions and Challenges ," Accounting, Business and Financial History, Vol.13, No.1, pp. 1—3 .
• Melis, F. (1950), Storia della Ragioneria, Bologna: Casare Zuffi .
• Napier, C.J. (1989), " Research Directions in Accounting History ," British Accounting Review, Vol.21, No.3, September, pp. 237—53 .[CrossRef]
• Napier, C.J. (2001), " Accounting History and Accounting Progress ," Accounting History, NS Vol.6, No.2, November, pp. 7—31 .[Abstract/Free Full Text]
• Okano, H. (2001), "The Second Accounting History International Conference," Accounting History, NS Vol.6, No.2, November, pp.121—6.
• Parker, L.D. (1999), " Historiography for the New Millennium: Adventures in Accounting and Management ," Accounting History, NS Vol.4, No.2, November, pp. 11—42 .[Abstract/Free Full Text]
• Parker, R.H. (1993), " The Scope of Accounting History: A Note ," Abacus, Vol.29, No.1, pp. 106—10 .[CrossRef]
• Parker, R.H., Lemarchand, Y. and Boyns, T. (1997), " Introduction," Accounting Business and Financial History, Vol.7, No.3, pp. 251—7 .
• Previts, G.J., Parker, L.D. and Coffman, E.N. (1990a), " Accounting History: Definition and Relevance ," Abacus, Vol.26, No.1, March, pp. 1—16 .[CrossRef]
• Previts, G.J., Parker, L.D. and Coffman, E.N. (1990b), " An Accounting Historiography: Subject Matter and Methodology ," Abacus, Vol.26, No.2, September, pp. 136—58 .[CrossRef]
• Radcliffe, V.S. (2006), " `It's Oysters Dear!': Professor Carnegie's Prescription and the Seeming Fate of Accounting History in the United States ," Accounting Historians Journal, Vol.33, No.1, June, pp. 211—14 .
• Riccaboni, A. (2003), "The Third Accounting History International Conference," Accounting History, NS Vol.8, No.2, November, pp.121—8.
• Riccaboni, A. and Giovannoni, E. (2006), " Call for Papers: Perspectives and Reflections on Accounting's Past in Europe," Accounting History, Vol.11, No.2, May, p. 263 .
• Rivista di Contabilità e Cultura Aziendale (2006), URL: http://www.cca.unisi.it/rivista.asp
• Rodrigues, LL (2006), "The Fourth Accounting History International Conference, Accounting History," Vol.11, No.2, May, pp.257—8.
• Rodrigues, L.L., Gomes, D. and Craig, R. (2003), " Corporatism, Liberalism and the Accounting Profession in Portugal since 1755 ," The Accounting Historians Journal, Vol.30, No.1, pp. 95—128 .
• Società Italiana di Storia della Ragineria (SISR) (1999), La Società Italiana di Storia della Ragioneria a quindici anni dalla sua Fondazione: 1984—1999, Pisa: Tipografia senese .
• Società Italiana di Storia della Ragineria (SISR) (2006), Rivista di Contabilità e Cultura Aziendale, URL (consulted October 2006): http://www.sisronline.it
• Sy, A. and Tinker, T. (2005), " Archival Research and the Lost Worlds of Accounting," Accounting History, Vol.10, No.1, March, pp. 47—60 .
• Vlaemminck, J.-H. (1956), Histoire et Doctrines de la Comptabilite, Brussels: Editions de Treurenberg .
• Walker, S.P. (2005), " Accounting in History ," Accounting Historians Journal, Vol.32, No.2, pp. 223—59 .
• Williams, B. and Wines, G. (2006), " The First Ten Years of Accounting History as an International Refereed Journal: 1996—2005," Accounting History, Vol.11, No.4, November, pp. 419—45 .

CiteULike

Connotea

Del.icio.us

Digg

Reddit

Technorati

This article has been cited by other articles:

				A. J. Richardson Strategies in the development of accounting history as an academic discipline Accounting History, August 1, 2008; 13(3): 247 - 280. [Abstract] [PDF]

This Article Abstract Free Full Text (Free PDF) Free Alert me when this article is cited Alert me if a correction is posted Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Request Permissions Request Reprints Add to My Marked Citations Citing Articles Citing Articles via HighWire Citing Articles via Google Scholar Google Scholar Articles by Carnegie, G. D. Articles by Rodrigues, L. L. Search for Related Content Social Bookmarking                   What's this?