Academy of Accounting Historians. Annual research conference San Antonio Texas August 13 2002

Accounting Historians Notebook Volume 25 October 2002 Academy of Accounting Historians.. Annual research conference, San Antonio, Texas, August 13, 2002 Academy of Accounting Historians

Accounting Historians Notebook

Volume 25

October 2002

Academy of Accounting Historians Annual research conference, San Antonio, Texas, August 13, 2002

Academy of Accounting Historians

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Recommended Citation

Accounting Historians, Academy of (2002) "Academy of Accounting Historians Annual research

conference, San Antonio, Texas, August 13, 2002," Accounting Historians Notebook: Vol 25 : No 2 , Article 5

Available at: https://egrove.olemiss.edu/aah_notebook/vol25/iss2/5

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Academy of Accounting Historians Annual Research Conference

San Antonio, Texas August 13, 2002

T h e A c a d e m y of A c c o u n t i n g Historians held their annual research conference in San A n t o -nio, T e x a s on A u g u s t 13, 2 0 0 2 at the University of T e x a s - San

A n t o n i o D o w n t o w n T h e confer-ence t h e m e w a s " A c c o u n t i n g History: Bridging T i m e and

D i s t a n c e " Bill S a m s o n and his

p r o g r a m committee provided an interesting and challenging p r o

gram S a n d y W e l c h at the U n i

-versity of Texas - San Antonio deserves special recognition for her w o r k in organizing the

con-ference E l a i n e S a n d e r s and

D i a n e C o r d o v a from U T S A

or-ganized the conference's facili-ties and food services T h e

A c a d e m y appreciates the great

j o b that Sandy, Elaine, D i a n e , and U T S A did in m a k i n g the conference such a success

There w e r e fifty registrants for the conference representing at least thirty colleges and universi-ties T h e conference w a s in-tended as an opportunity for

y o u n g accounting history re-searchers to interact with m o r e

e x p e r i e n c e d r e s e a r c h e r s a n d

h a v e a chance to present ac-counting history research papers

in conjunction w i t h attending the

A m e r i c a n A c c o u n t i n g Associa-tion meeting G i v e n that m u c h of the A c a d e m y ' s focus this year

w a s on the 9t h W o r l d C o n gress

in M e l b o u r n e Australia, the pres-entation of eighteen papers far exceeded expectations A d d i tionally, accounting history r e -searchers representing several countries, including England, Italy, Canada, N e w Zealand, Australia, Japan, and South Af-rica, contributed greatly to the success of the conference program

L y n n Turner, former Chief A c -countant of the S E C , and Steve

W a l k e r , Editor of The

Account-ing Historians Journal, opened

the conference Turner spoke regarding past a n d present p r o b -lems of financial accounting in Corporate A m e r i c a W a l k e r p r o -vided insights about h o w to im-prove accounting history re-search and increase the potential

(Continued on page 13)

1 Accounting Historians: Academy of Accounting Historians Annual research conference, San Antonio, Texas, August 13, 2002

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Annual Research Conference (continued)

(Continued from page 12)

of publication A n outline of the

p r o g r a m is provided:

J a m e s L B o o c k h o l d t , S a m s o n

University, " U s i n g the Railroads

as M o d e l s for the Evolution of

Financial R e p o r t i n g "

G a r y J o h n Previts, Case

West-ern Reserve University, D a l e L

Flesher, University of

Missis-sippi, A n d r e w D Sharp, Spring

Hill College, " A c c o u n t i n g for

Personal Property on the M o b i l e

and O h i o R a i l r o a d "

R o b e r t R u s s , E d w a r d

Coffman, Virginia C o m m o n

-w e a l t h University, " A R e v i e -w of

the Financial Reports of the

C h e s a p e a k e and Ohio Canal

C o m p a n y : S o m e Preliminary

F i n d i n g s "

D a l e B u c k m a s t e r , University of

D e l a w a r e , 2 0 0 2 H o u r g l a s s

A w a r d W i n n e r , "Ethical and

Theoretical Considerations of

I n c o m e Smoothing: Perceptions

from the Literature, 1 8 9 3 - 1 9 9 8 "

M a r k Higgins, University of

R h o d e Island, J o s e p h M a t o n e y ,

University of R h o d e Island,

T h o m a s T y s o n , St John Fisher

C o l l e g e , R i c h a r d V a n g e r

-meersch, University of R h o d e

Island, " T h e Calendar Struggle with George E a s t m a n and M o s e s

B Cots w o r t h V e r s u s M i s s Elisa-beth Achelis: A Story W o r t h

R e m e m b e r i n g in A c c o u n t i n g "

Y i n X u , Old D o m i n i o n Univer-sity, 2 0 0 2 V a n g e r m e e r s c h

A w a r d W i n n e r , " B e c o m i n g

Professional: Chinese A c c o u n t -ants in Early T w e n t i e t h - C e n t u r y

S h a n g h a i "

M i c h a e l J R Gaffikin,

Univer-sity of W o l l o n g o n g , " T h e A

Pri-ori W a r s : T h e M o d e r n i z a t i o n of

A c c o u n t i n g T h o u g h t "

O r t h o d o x i a K y r i a c o u , M i d d l e

-sex University, "Aspects of (My) Self in Accounting: Exploring Some Potentialities of the A u

-t h o r ' s Perspec-tive in -the Construction of A c c o u n t i n g R e

-s e a r c h "

S a r a h A H o l m e s , T e x a s A & M University, S a n d r a T W e l c h ,

University of T e x a s San A n t o

-nio, L a u r a R K n u d s o n ,

Fa-y e t t e v i l l e S t a t e U n i v e r s i t Fa-y ,

" A c c o u n t i n g Records at San A n -tonio M i s s i o n s "

M i c h a e l T D u g a n , T h e Univer-sity of A l a b a m a , J a n R Heier,

A u b u r n University at M o n t g o m

-ery, D a v i d L Sayers, A u b u r n at

(Continued on page 14) The Accounting Historians Notebook, April 2002 13

2 Accounting Historians Notebook, Vol 25 [2002], No 2, Art 5

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Annual Research Conference (continued)

(Continued from page 13)

M o n t g o m e r y , " T h e Evolution

a n d E v e n t u a l A u t h o r i t a t i v e Devolution of the Administrative Control R e v i e w F u n c t i o n "

Y o s h i n a o M a t s u m o t o , Kansai University, G a r y J o h n Previts,

Case W e s t e r n R e s e r v e Univer-sity, "Origins of the Independent Auditing Function in J a p a n "

S S Visser, I M Pretorius, F

J Bibbey, South Africa, " T h e

Contribution of D e v e l o p m e n t s in

M a n a g e m e n t A c c o u n t i n g for Survival in the M o t o r Industry of

a D e v e l o p i n g C o u n t r y "

M a r i e Fletcher, S a m M c K i n -stry, University of Paisley, " T h e

Personal A c c o u n t B o o k s of Sir Walter Scott"

K a n g C h e n g , T o w s o n

Univer-sity, " A c c o u n t i n g for M o r t g a g e

B a n k i n g Activities, Yesterday and T o d a y "

G a r y Giroux, T e x a s A & M U n i

versity, " F i n a n c i n g the A m e r i

-can R e v o l u t i o n "

Elliott L Slocum, Georgia State University, T e r e s a T King,

W e s l e y a n College, K e l - A n n S

Eyler, B r e n a u University, " A

Study of the Impact of Account-ing Research Study N o 1 ' T h e Basic Postulates of A c c o u n t i n g ' and A c c o u n t i n g R e s e a r c h Study

N o 3 ' A Tentative Set of B r o a d

A c c o u n t i n g Principles for Busi-ness Enterprises' on the F A S B Conceptual F r a m e w o r k

State-m e n t s "

D e b o r a h Prentice, University

of Massachusetts - Dartmouth,

" T h e Impact of Charles F A d -ams, Jr on the Standards Leading to the Evolution of the G e n

-e r a l l y A c c -e p t -e d A c c o u n t i n g Principles"

K e n t T Fields, Southeastern

O k l a h o m a State U n i v e r s i t y ,

"Status of the F u n d s Statement Prior to M a s o n ' s M o n o g r a p h "

Academy of Accounting Historians Minutes of Annual Meeting of Officers, Trustees, Committee Chairs, and Editors

November 17, 2001

The meeting started at 12:35 pm In attendance were: Salvador Car-mona, Joann Noe Cross, Richard K

Fleischman, Dale L Flesher, O

Finley Graves, Sarah A Holmes, Daniel L Jensen, Alan G Mayper, Gary J Previts, Vaughan Radchffe, John T Rigsby, William D Sam-son, Elliott L Slocum, Gary

Spra-akman, Rasoul H Tondkar, Thomas Tyson, and Richard Vangermeersch

l T h e agenda was approved

Moved by Richard Fleischman, seconded and carried

2.The minutes from the November

11, 2000, meeting were presented

(Continued on page 15)

3 Accounting Historians: Academy of Accounting Historians Annual research conference, San Antonio, Texas, August 13, 2002

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