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History of the Academy of Accounting Historians: 1989-1998 Edward N

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History of the Academy of Accounting Historians: 1989-1998 Edward N Accounting Historians Journal Volume 25 Article 14 Issue 2 December 1998 1998 History of the Academy of Accounting Historians: 1989-1998 Edward N. Coffman Alfred Robert Roberts Gary John Previts Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation Coffman, Edward N.; Roberts, Alfred Robert; and Previts, Gary John (1998) "History of the Academy of Accounting Historians: 1989-1998," Accounting Historians Journal: Vol. 25 : Iss. 2 , Article 14. Available at: https://egrove.olemiss.edu/aah_journal/vol25/iss2/14 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 Journal by an authorized editor of eGrove. For more information, please contact [email protected]. Coffman et al.: History of the Academy of Accounting Historians: 1989-1998 Accounting Historians Journal Vol. 25, No. 2 December 1998 Edward N. Coffman VIRGINIA COMMONWEALTH UNIVERSITY Alfred R. Roberts GEORGIA STATE UNIVERSITY Gary John Previts CASE WESTERN RESERVE UNIVERSITY A HISTORY OF THE ACADEMY OF ACCOUNTING HISTORIANS: 1989-1998 Abstract: This paper describes the evolution of The Academy of Ac­ counting Historians from 1989 through 1998. It is a continuation of a history of the first 15 years of The Academy that appeared in the December 1989 issue of this journal by the same authors. INTRODUCTION This ten-year history of The Academy of Accounting Histo­ rians (The Academy), covering the period 1989 through 1998, is a continuation of an earlier 15-year history of The Academy covering the period from formation in 1973 through 1988 that was published in the Accounting Historians Journal.1 The pri­ mary purpose for writing a history of The Academy is to pro­ vide a source of information about The Academy and the people who have contributed to its formation, growth, and suc­ cess. This history, when combined with the earlier installment, may be helpful in evaluating the progress of The Academy over a quarter century (1973-1998) and in planning its entry into the 21st century. While the materials that follow relate to the pe- Acknowledgments: The editor expresses appreciation on behalf of The Academy for the authors' willingness to undertake this commission. The au­ thors acknowledge the assistance of Elliott L. Slocum and William D. Samson in the preparation of this paper. The authors also thank the editor for the suggestions and comments on the original version of this paper. 1See Coffman, Edward N., Roberts, Alfred R., and Previts, Gary John (1989), "A History of the Academy of Accounting Historians: 1973-1988," Ac­ Publishedcounting by eGrove, Historians 1998 Journal, Vol. 16, No. 2: 155-206. 1 Accounting Historians Journal, Vol. 25 [1998], Iss. 2, Art. 14 168 Accounting Historians Journal, December 1998 riod 1989-1998, occasionally pre-1989 materials are presented to enhance clarity, and late 1998 details are not included be­ cause activities were not completed prior to publication. The methodology used to construct this history consists of a review of source materials such as the minutes of the trustees, officers, key members, and business meetings; the audit reports and publications of The Academy; and the recollections of per­ sons involved with The Academy over the years. Following an initial overview section which contains a year-by-year synopsis for the past decade, the paper presents a discussion of the vari­ ous activities of The Academy, followed by a final section con­ taining concluding commentary. AN OVERVIEW OF THE DEVELOPMENT OF THE ACADEMY OF ACCOUNTING HISTORIANS In addition to its annual business meetings, The Academy has held meetings of trustees, officers, and other key personnel to transact the affairs of the organization. Beginning in 1992, the annual business meeting of The Academy was moved to the fall and held in conjunction with The Academy's fall research conference. Prior to this time, the business meeting was held in conjunction with the annual meeting of the American Account­ ing Association (AAA) in August. Holding the meeting in the fall rather than the summer is more in line with The Academy's fiscal operating period which is the calendar year. Coordinating the annual business meeting and the fiscal operating period had been suggested by several members over the years, particu­ larly the late Andrew Barr, in order to avoid loss of momentum after an August meeting. Since 1989, spring meetings of trustees, officers, and/or key members have been held. These meetings have generally been held in conjunction with a regional meeting of the AAA. At the meeting of trustees and officers on December 8, 1991, it was agreed that the general format of meetings held after 1991 should attempt to follow a pattern suggested by Barbara D. Merino and Lee D. Parker that spring meetings focus on major items of strategic importance, summer meetings on administra­ tive business, and fall meetings on committee reports. A past presidents' luncheon or dinner is usually held in conjunction with the August annual meeting of the AAA not only to honor the presidents of The Academy but to seek their counsel. The dates and locations of the annual business and other meetings of The Academy are listed in Table 1. https://egrove.olemiss.edu/aah_journal/vol25/iss2/14 2 CoffmanCoffman, Roberts et al.:, anHistoryd Previts of the: HistorAcademyy o off ThAccountinge Academ Historians:y 1989-1998 169 At the 1986 annual meeting in New York City, the trustees approved the creation of the office of chairman of the Board of Trustees. Edward N. Coffman was elected to this position for a three-year term (January 1, 1987 - December 31, 1989). It was not until the annual business meeting on August 15, 1988 that The Academy's bylaws were amended to create both the office and the term of office. The elected chairman would serve a term to be specified, but limited to nonsequential three-year terms. With regards to trustees, the bylaws at this meeting were also amended to provide the required balance between officer- trustees and nonofficer-trustees since the number of elected of­ ficers had increased since the bylaws were first written. Richard G. Vangermeersch was elected at the meeting of trustees on August 13, 1989 to serve as chairman of the Board of Trustees for the calendar years 1990-1992. Eugene H. Flegm served as chairman on an exceptional basis for the years 1993- 1998 in recognition of his key role developing external and fi­ nancial support for The Academy's research activities. The names and terms of service of those who have served as officers and trustees during the period 1989-1998 are presented in Tables 2 and 3 respectively. TABLE 1 Dates and Locations of Annual and Other Meetings of The Academy of Accounting Historians 1989-1998 Date Attending Location April 8, 1989 Trustees, Officers, and Wilmington, Delaware Key Members Radisson Hotel August 13, 1989 Trustees Honolulu, Hawaii Hilton Hawaiian Village August 14, 1989 Business Ilikai Hotel December 1, 1989 Trustees, Officers, and Atlanta, Georgia Key Members Atlanta Hilton (Downtown) March 3-4, 1990 Trustees, Officers, and Denton, Texas Key Members Sheraton Hotel August 8, 1990 Trustees Toronto, Canada August 8, 1990 Trustees, Officers, and Holiday Inn (Downtown) Key Members August 9, 1990 Business November 18, 1990 Trustees, Officers, and Denton, Texas Key Members Sheraton Hotel March 16, 1991 Trustees, Officers, and Houston, Texas Key Members DoubleTree Hotel August 11, 1991 Trustees and Officers Nashville, Tennessee August 12, 1991 Business Opryland Hotel December 8, 1991 Trustees and Officers University of Mississippi Chancellor's Dining Room Published by eGrove, 1998 3 Accounting Historians Journal, Vol. 25 [1998], Iss. 2, Art. 14 170 Accounting Historians Journal, December 1998 TABLE 1 (cont'd) Dates and Locations of Annual and Other Meetings of The Academy of Accounting Historians 1989-1998 Date Attending Location May 3, 1992 Trustees and Officers Columbus, Ohio Ohio State University Faculty Club August 9, 1992 Trustees and Officers Washington, DC Sheraton Washington Hotel November 22, 1992 Trustees Columbus, Ohio November 22, 1992 Business Hilton Inn—North April 24, 1993 Trustees, Officers, and Atlanta, Georgia Key Members Georgia State University December 4, 1993 Trustees, Officers, and Oxford, Mississippi Key Members University of Mississippi December 4, 1993 Business April 30, 1994 Trustees, Officers, and Louisville, Kentucky Key Members Galt House August 10, 1994 Trustees, Officers, and New York, New York Key Members New York Marriott Marquis December 10, 1994 Officers and Key Members Atlanta, Georgia December 10, 1994 Business Atlanta Hilton and Towers April 8, 1995 Officers and Key Members Dearborn, Michigan Hyatt Regency August 13, 1995 Officers and Key Members Orlando, Florida Marriott's Orlando World Center November 4, 1995 Trustees and Officers Urbana, Illinois November 4, 1995 Business Jumer's Castle Lodge April 20, 1996 Trustees, Officers, and New York City Key Members Grand Hyatt Hotel August 14, 1996 Trustees, Officers, and Chicago, Illinois Key Members Hyatt Regency Hotel December 7, 1996 Trustees and Officers Cleveland, Ohio December 7, 1996 Business Cleveland Marriott Society Center April 26, 1997 Trustees and Officers Nashville, Tennessee DoubleTree Hotel August 17, 1997 Trustees, Officers, and Dallas, Texas Key Members Wyndham Anatole Hotel December 6, 1997 Business Richmond,
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