Accounting Historians Notebook

Volume 24 Number 1 April 2001 Article 1

April 2001

Academy of Accounting Historians Year 2000 research conference, November 9-11, 2000 in Columbus, Ohio

Academy of Accounting Historians

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Recommended Citation Accounting Historians, Academy of (2001) "Academy of Accounting Historians Year 2000 research conference, November 9-11, 2000 in Columbus, Ohio," Accounting Historians Notebook: Vol. 24 : No. 1 , Article 1. Available at: https://egrove.olemiss.edu/aah_notebook/vol24/iss1/1

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 Accounting Historians Notebook by an authorized editor of eGrove. For more information, please contact [email protected]. Accounting Historians: Academy of Accounting Historians Year 2000 research conference, November 9-11, 2000 in Columbus, Ohio

The Accounting Historians Notebook

Vol. 24, No. 1 Academy of Accounting Historians April 2001

Academy of Accounting Historians Year 2000 Research Conference November 9-11, 2000 in Columbus, Ohio

The Year 2000 Research Conference of the tional accounting standards across national bounda• Academy of Accounting Historians was held in ries. Support was raised for convergence of stan• conjunction with The Ohio State University on No• dards and/or frameworks rather than harmonization vember 9 - 11, 2000 to celebrate the fiftieth anni• as it is traditionally understood. The history of the versary of the Accounting Hall of Fame. The con• International Accounting Standards Committee was ference, titled "Challenges and Achievements in also discussed. Accounting during the Twentieth Century," looked In the third plenary, Accounting Research, at how the accounting profession has responded to panelists considered whether or not research has change during the Twentieth Century. Conference informed practice. attendees were welcomed by Dean Joseph A. The final plenary, The Academic Experience: Alutto of the Fisher College of Business and open• Accounting Faculty and Students, discussed the ing remarks were made by President William E. shortage and preparation of both faculty and stu• Kirwan of The Ohio State University. dents was the topic of discussion. The four plenary sessions were The Account• The Friday luncheon featured Barry Melancon, ing Profession in the United States, International President of the American Institute of CPAs. He Accounting and the Global Accounting Profes• indicated that the CPA profession is moving away sion, Accounting Research and The Academic Ex• from a reliance on regulation to a focus on market perience: Accounting Faculty and Students. forces, and hence, the development of the new In Plenary I, The Accounting Profession in the "Global Designation." He viewed the Global Des• United States, panelists considered (a) whether the ignation as a step toward the "managed evolution profession, in an attempt to establish its own rules, of the profession." had had sufficient impact to continue in self- The reception and dinner featured the induction regulation and (b) whether technology had so sup• of Charles W. Haskins into the Hall of Fame and a planted traditional methods that accountants have speech by Lynn E. Turner, Chief Accountant with entered a period of decline which puts their very the U.S. Securities and Exchange Commission. existence in doubt. The Saturday luncheon featured the presenta• In the second plenary, International Account• tion of the Academy of Accounting Historians ing and the Global Accounting Profession, the Hourglass Award to Yannick Lemarchand of the panelists discussed the development of interna• Universite de Nantes by Richard Vangermeersch.

The Accounting Historians Notebook, April 2001 1

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Academy of Accounting Historians Year 2000 Research Conference Jointly Sponsored by The Ohio State University Accounting Hall of Fame

Welcome and Opening Remarks Plenary Session III: Dean Joseph A. Alutto, Accounting Research Fisher College of Business Discussion Leader: President William E. Kinwan J. Richard Dietrich, The Ohio State University The Ohio State University Panel: Joel S. Demski, University of Florida Plenary Session I: Nicholas Dopuch, Washington University. The Accounting Profession in the United States Richard V. Mattessich, Discussion Leader: University of British Columbia Gary John Previts, James A. Ohlson, Case Western Reserve University New York University Panel: Dennis R. Beresford, Stephen A. Zeff, University of Georgia Rice University J. Michael Cook, Deloitte & Touche Concurrent Session A James Don Edwards, Moderator: John Rigsby, University of Georgia Mississippi State University Robert K. Elliott, KPMG Donald J. Kirk, The SEC's Chief Accountants - Their Issues, Poli• Public Oversight Board cies and Impacts: 1976-2000 Ray J. Groves, Ernst & Young Helen Mervin Roybark, Virginia Commonwealth University Plenary Session II: Gary John Previts, International Accounting and the Global Case Western Reserve University Accounting Profession Edward N. Coffman, Discussion Leader: Arthur Wyatt, Virginia Commonwealth University University of Illinois Panel: Andrew D. Bailey, Tax Legislation During 20th Century U. S. Military SEC and University of Illinois Crises Charles A. Bowsher, Tonya K. Flesher, University of Mississippi Public Oversight Board Dale L. Flesher, University of Mississippi Sir Bryan Carsberg, International Margaret Hoskins, Henderson State University Accounting Standards Committee Anthony T. Cope, FASB Concurrent Session B Mary B. Tokar, KPMG Moderator: Thomas Tyson, St. John Fisher College Luncheon Accounting Schism or Synthesis? A Challenge for Introduction: the Conditional-Normative Approach Gary J. Previts, Richard V. Mattessich, Case Western Reserve University University of British Columbia Speaker: Barry C. Melancon, AICPA (Continued on page 5)

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https://egrove.olemiss.edu/aah_notebook/vol24/iss1/1 2 Accounting Historians: Academy of Accounting Historians Year 2000 research conference, November 9-11, 2000 in Columbus, Ohio

(Continued from page 4) Concurrent Session C A Discussion on How to Highlight the Contribution of Accounting and Accountants to the History of the Moderator: Paul Miranti, Rutgers University United States Richard G. Vangermeersch, A User Orientation in Introductory Accounting: A University of Rhode Island View from the Literature Robert Bloom, John Carroll University Reception and Dinner Hall of Fame Induction Evolutionary Aspects of Capital Maintenance and Charles W. Haskins (1852-1903) Normative Accounting Theory Since 1850: Histori• Introduction by Eugene H. Flegm, cal, Legal and Adaptive Issues General Motors Maxwell Aiken, RMIT University Acceptance by J. Michael Cook, Dean Ardern, La.Trobe University Deloitte & Touche Speaker: Lynn E. Turner, Sir George Simpson: Manager and User of Ac• Chief Accountant counting Information U. S. Securities and Exchange Gary Spraakman, York University Commission Julie Tabart-Gay, Deakin University Introduction by J. Richard Dietrich, The Ohio State University Concurrent Session D Moderator: Janet Trewin, Drexel University

Five Notable 19th Century Accountants and How Their Contributions Benefited the 20th Century George C. Romeo, Rowan University

Not Just a Confounding Element - Islam from the Perspective of Accountability Athar Murruza, Seton Hall University

Presentation of Academy of Accounting Historians Hourglass Award to Eugene Flegm and J. Michael Cook accepting Hall of Fame Yannick Lemarchand, Universite de Nantes induction on behalf of Charles W. Haskins by Richard Vangermeersch, Plenary Session IV: University of Rhode Island The Academic Experience: Accounting Faculty and Students

Discussion Leader: Katherine Schipper, Duke University

Panel: Robert N. Anthony, Harvard University Norton M. Bedford, University of Illinois Sidney Davidson, University of Chicago Charles T. Horngren, Stanford University Maurice Moonitz, University of California - Berkeley

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