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Academy of Accounting Historians, 1973-2008-2023 Richard G.J View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by eGrove (Univ. of Mississippi) The Accounting Historians Notebook Volume 31 Article 1 Number 2 October 2008 2008 Academy of Accounting Historians, 1973-2008-2023 Richard G.J. Vangermeersch Follow this and additional works at: https://egrove.olemiss.edu/aah_notebook Part of the Accounting Commons, and the Taxation Commons Recommended Citation Vangermeersch, Richard G.J. (2008) "Academy of Accounting Historians, 1973-2008-2023," The Accounting Historians Notebook: Vol. 31 : No. 2 , Article 1. Available at: https://egrove.olemiss.edu/aah_notebook/vol31/iss2/1 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in The Accounting Historians Notebook by an authorized editor of eGrove. For more information, please contact [email protected]. Vangermeersch: Academy of Accounting Historians, 1973-2008-2023 The Accounting Historians Notebook Vol. 31, No. 2 © Academy of Accounting Historians October 2008 The Academy of Accounting Historians 1973 - 2008 - 2023 Richard Vangermeersch, CPA, CMA Emeritus Professor of Accounting University of Rhode Island Abstract to attain its fiftieth year celebration in For a Panel on 2023. “The Academy of Accounting The first step to reach 2023 is to Historians: 1973-2008-2023 know the scenario in which TAAH was Thirty-five years is a long-time for a not-for born in 1973. The second step is to -profit. Four of the panelists who were there know where we are currently in 2008. for the 1973 founding of The Academy of The third step is to get ready to predict Accounting Historians have continued to be and plan our future for 2023. This paper involved through 2008 and present a plan to follows these three steps. get it to its fiftieth anniversary in 2023. The panelists will be looking at the conditions for 1973: The Birth of TAAH accounting history research in 1973 so to Rarely do organizations sprout forth explain why the academy was founded. without some antecedents. TAAH had Please help us by participating in the planning the advantage of two studies of the aca- process and join us in the implementation of the plan. demic situation of business colleges and then a 1970 Committee Report of the American Accounting Association. The Academy of Accounting The two 1959 studies were The Edu- Historians cation of American Businessman (The 1973 - 2008 - 2023 Carnegie Foundation Report) and Higher Thirty-five years is a long time for an Education for Business (The Ford Foun- organization to be born, start-up, and dation Report). The first study stressed survive. From thirty-five to fifty years is the importance of doctoral programs in just as difficult. Constant work must be business colleges: done to update any organization. The This will entail a considerable Academy of Accounting Historians change from the backgrounds and (TAAH) must plan and focus and work interests of present faculties; it The Accounting Historians Notebook, October 2008 1 Published by eGrove, 2008 1 The Accounting Historians Notebook, Vol. 31 [2008], No. 2, Art. 1 will also mean establishing THE ACADEMY OF much closer relations that now ACCOUNTING HISTORIANS exist with the liberal arts and Administrative Coordinator: other faculty groups. In order to Tiffany Welch augment the supply of new fac- Academy of Accounting Historians ulty members and develop Case Western Reserve University stronger business school staffs, far greater emphasis will have to Weatherhead School of be placed on doctoral programs. Management While it would be unwise for 10900 Euclid Avenue more than a few of the largest Cleveland, OH 44106-7177 and strongest institutions to at- Phone: (216) 368-2058 tempt to offer the doctorate, the Fax: (216) 368-6244 entire field’s future depends on e-mail: [email protected] the quality of these programs (xv). Journal of Accounting Historians: The second study also stressed doc- Becca Hayes toral programs in business administra- The University of Alabama tion. It was stated in The Ford Founda- Culverhouse School tion Report: of Accountancy At the doctoral no less than at Box 870220 the lower academic levels, there Tuscaloosa, AL 35487-0220 is room for marked improve- ments in the quality of training PH: (205) 348-6131 that the business schools are Fax: (205) 348-8453e-mail: providing. But, in addition to [email protected] the improvement in quality, there is need for a large increase THE ACCOUNTING in quantity. … (p. 431). HISTORIANS NOTEBOOK These two studies significantly Editor: Joann Noe Cross changed the demand for Ph.D’s in ac- College of Business University of counting, as well as other areas in busi- Wisconsin Oshkosh ness colleges. It took a few years but Oshkosh WI 54901 even accounting programs began to Fax: (920) 424-7413 expand their horizons from the tradi- E-mail: [email protected] tional MBA/CPA hires to Ph.D.’s in accounting. [I remain deeply puzzled HOME PAGE about how accounting Ph.D. programs http://accounting.rutgers.edu/raw/aah in the U.S. allowed themselves to re- duce substantially the number of ac- Secretary: counting Ph.D.’s in the last 10 years]. Stephanie Moussalli Hence, by 1970 there were many more (850) 863-6586 Ph.D.-trained accounting professors in [email protected] the U.S.--a prime prerequisite for in- creased scholarship in accounting. 2 The Accounting Historians Notebook, October 2008 https://egrove.olemiss.edu/aah_notebook/vol31/iss2/1 2 Vangermeersch: Academy of Accounting Historians, 1973-2008-2023 The AAA Committee on Account- The Committee recommended an ing History was established during the elective course in accounting history at 1968-69 presidency of Sidney David- the Graduate level. “Doctoral candi- son of the University of Chicago. He dates should be required to demonstrate has been a long-time member of TAAH an appreciation of the historical dimen- and was co-editor with William T. sion of current thought, practices and Baxter of Studies in Accounting Theory institutions either by written or oral (1962). Davidson also wrote “Old examination. Doctoral candidates Wine Into New Bottles” (April, 1963) might also be expected to demonstrate (“Davidson, Sidney” in Chatfield and a knowledge and understanding of ac- Vangermeersch’s The History of Ac- counting history per sé” (pp. 54-55). counting: An International Encyclope- The Committee commented on the dia, pp. 188-189). Sid Davidson chose current state of research material avail- Stephen A. Zeff, then at Tulane, as able to researchers in accounting his- chairman of the Committee and Zeff tory (p. 54) and included an Appendix was pretty sure that he suggested to “Sources of Accounting History” (pp. Davidson the other members of the 56-64) done by Homburger. The Com- Committee (email of 6/22/2007 from mittee gave a view of where accounting Steve Zeff to me). The other members history stood: of the Committee were Richard P. At a time when funds for ac- Brief, NYU; Michael Chatfield, then at counting research of many types UCLA; David Green, Jr. then at the are becoming more plentiful, University of Chicago; David F. Haw- financial support for research in kins, Harvard; Richard H. Homburger, accounting history continues to Wichita State University; Maurice be almost nil. Accounting his- Moonitz, University of California-- tory research, when weighed Berkeley; and Edward Peragallo, Holy against model-building, empiri- Cross (Accounting Review, Supple- cal research involving contem- ment, 1970, p. 52). porary data, application of The Committee viewed the ends of quantitative or behavioral tools accounting history as being both intel- systems design and analysis, lectual and utilitarian and gave nine etc., is frequently viewed as examples of historical studies in ac- “useless” or “not practical.” counting (pp. 53-54). Certainly a broad Doctoral and post-doctoral re- base for such research was recom- search tends to be affected by mended: available funds, and it is rarely The committee believes that (if ever) stated that accounting research in accounting history history research is a high- with the collaboration of busi- priority item in the allocation of ness and economic historians funds (p. 55). should be encouraged. Further- The Committee believed the AAA more, the relevant environment should play a very proactive role in embraces not only the economic encouraging accounting history re- but also cultural and political search (p. 55). This is important to factors in constant interplay (p. note, because some have stated that it 54). (Continued on page 4) The Accounting Historians Notebook, October 2008 3 Published by eGrove, 2008 3 The Accounting Historians Notebook, Vol. 31 [2008], No. 2, Art. 1 (Continued from page 3) would not be sufficient to yielding publi- was the failure of the AAA to be more cations. The early 1970’s was the time proactive that led to the 1973 funding of period--in my and many other opinions-- TAAH. in which the future in business colleges Please do not think that research in was the management science field and if accounting history started in the U.S. or you were not heavily into computers, the world in the 1970’s. Many scholars systems, operations research, and mathe- (some of them accounting practitioners) matical modeling you were “dead in the contributed to accounting history water.” throughout the world prior to the 1970’s. There was an attendance list pub- It is outside the scope of this paper to lished in the aforementioned article by detail the accounting history research of Coffman, Roberts, and Previts (pp. 157- the 1800’s and the first 70 years of the 158). Previts, in a recent communiqué 1900’s. It would be very useful for ac- with me, thought that Dick Brief counting history scholars in various (Chatfield and Vangermeersch, pp.
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