Foundational Research in Accounting: Professional I Memoirs and Beyond ______
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View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Research Papers in Economics Richard Mattessich: Foundational research in accounting: professional I memoirs and beyond _____________________________________________________________________________________ FOUNDATIONAL RESEARCH IN ACCOUNTING: PROFESSIONAL MEMOIRS AND BEYOND Richard Mattessich Arthur Andersen & Co. Alumni Professor Emeritus Faculty of Commerce and Business Administration University of British Columbia Vancouver, B.C. Canada V6T 1Z2 _____________________________________________________________________________ DE COMPUTIS Revista Española de Historia de la Contabilidad Spanish Journal of Accounting History No. 5 Diciembre 2006 Richard Mattessich: Foundational research in accounting: professional II memoirs and beyond _____________________________________________________________________________________ Foundational research in accounting: professional memoirs and beyond. Mattessich, Richard - Accounting, autobiography, history, foundations, research. First edition (1995), published by Chuo University Press, Higashinakano 742-1/ Hachioji/ Tokyo 192-03/ Japan. ISBN (Canada) Copyright 8 1995 Richard Mattessich Second extended edition (until 2006), published by Asociación Española de Contabilidad y Administración de Empresas (AECA), Rafael Bergamín, 16-B, 28043 Madrid, in DE COMPUTIS, Revista Española de Historia de la Contabilidad (Spanish Journal of Accounting History), no. 5, December 2006. ISSN: 1886-1881 Copyright 2006 Richard Mattessich and Asociación Española de Contabilidad y Administración de Empresas (AECA) All rights reserved. No portion of this book may be reproduced, by any process or technique, without the express written consent _____________________________________________________________________________ DE COMPUTIS Revista Española de Historia de la Contabilidad Spanish Journal of Accounting History No. 5 Diciembre 2006 Richard Mattessich: Foundational research in accounting: professional III memoirs and beyond _____________________________________________________________________________________ In Memoriam of the Professors Shinzaburo Koshimura [1907-1988] (former President of Yokohama National University); Kenji Aizaki [1921-1998] (former Dean of the Faculty of Management, Yokohama National University - previously at Chuo University); and Fujio Harada [1931-2002] (former Dean of the Graduate School of Economics, Chuo University) - all of whom promoted my ideas in Japan with great enthusiasm. Also dedicated to the following Japanese Professors still active: Yuji Ijiri (R.T. Trueblood Professor, Carnegie Mellon University) who shared some of my ideas, but went far beyond them; Yoshiaki Koguchi (former Dean of the Economics Faculty and Vice-President of Chuo University), who extended my ideas to environmental accounting; Shizuki Saito (former Dean of the Faculty of Economics, Tokyo University), who improved some of my set-theoretical formulations, and became a prominent force in the accounting profession of Japan. _____________________________________________________________________________ DE COMPUTIS Revista Española de Historia de la Contabilidad Spanish Journal of Accounting History No. 5 Diciembre 2006 Richard Mattessich: Foundational research in accounting: professional IV memoirs and beyond _____________________________________________________________________________________ FOREWORD Prof. Dr. Richard Mattessich is one of the most eminent founders of the modern conception of accounting theory. Therefore, a book containing his reminiscences has to be welcome. It reveals to us not only the landmarks of his scholarly career but also of some private events that formed his personality and influenced his professional activity. These Memoirs were published first in Japanese, and then in English in1994/5 by Chuo University Press in Tokyo. Our second, extended edition contains further data until 2006. Professor Mattesich has devoted his life to what he likes to call "foundational research" (Grundlagenforschung, in his mother tongue) in accounting. In the German language area this is a particularly favoured field; one where science and philosophy interact. This research requires a broad vision and a deep, penetrating intellect. The author of the Memoirs possesses both, as manifested in his academic activity. After studying engineering, he obtained a degree in mechanical engineer and exercised this profession for several years. Mattessich then became interested in economics, business administration, including accounting, and graduated as a Diplomkaufmann (equivalent to an MBA). He had opportunity to work as a front-engineer and cost accountant during the war, and at the very end of it, after having resumed his studies, he obtained a degree of doctor of economic science. After some activity as a research fellow at the Austrian Institute of Economics, five years of teaching experience in St. Gallen (Switzerland) and one year in the actuarial and auditing Departments of the Prudential Assurance Co. of Montreal as well as teaching at McGill University, he obtained in 1953 a university position at Mt. Allison University (New Brunswick, Canada). In 1956 he published his first English paper. It examined the relationship between accounting and economics and the need for a common basis of both disciplines. A year later appeared "Towards a General and Axiomatic Foundation of Accountancy - With an Introduction to the Matrix Formulation of Accounting Systems". This article marked Mattessich’s emersion into the foundational research of accounting; it had a wide and favourable response. It also influenced many other accounting scholars, opened new horizons to his academic career, and helped him in 1959 to attain a tenured Associate Professorship at the University of California at Berkeley. Since this time, he continued his search in the scientific foundations to reveal the normative structure of accounting. The application of mathematics and modern computer technologies was only a part of this programme. These studies resulted in his Accounting and Analytical Methods (1964) that was translated into German, Japanese and, more recently, Spanish. The companion volume of this work, Simulation of the Firm through a Budget Computer Program (1964) anticipated (for mainframe computers) the best-selling spreadsheet programmes (for PCs) by almost twenty years. _____________________________________________________________________________ DE COMPUTIS Revista Española de Historia de la Contabilidad Spanish Journal of Accounting History No. 5 Diciembre 2006 Richard Mattessich: Foundational research in accounting: professional V memoirs and beyond _____________________________________________________________________________________ After leaving Berkeley in 1967, Mattessich pursued his philosophic interests, and established at the University of British Columbia a couple of seminars in research methodology for his doctoral students. The outcome was his book Instrumental Reasoning and Systems Methodology (1978). His continuing accounting research found many recognitions, among them the "1972 Award for Notable Contribution to Accounting Literature” of the American Institute of Certified Public Accountants” (in cooperation with the American Accounting Association), and in 1991 the "Haim Falk Award for Distinguished Contribution to Accounting Thought" of the Canadian Academic Accounting Association, as well as memberships in two nation academies (Italy and Austria), a distinguished Life Membership and the “Hourglass Award” of the Academy of Accounting Historians, and, later, two honorary doctoral degrees from Spain (Complutense, Madrid; and Universidad de Málaga), and one from France (Montesquieu, Bordeaux) In later years professor Mattessich’s intellectual curiosity turned to accounting history. Here his primary interest is the history of modern accounting thought and its underlying research activity. But throughout the 1980s and 1990s he was fascinated by the research of the archaeologist Denise Schmandt-Besserat on prehistoric writing, counting and record keeping. He devoted a series of articles to the interpretation of her discoveries from an accountant’s perspective as well as to other papers on ancient accounting. Most of this was reprinted in his book on The Beginnings of Accounting and Accounting Thought (2000). The preceding paragraphs are merely intended to whet the reader’s appetite to open the subsequent pages. There, he or she will encounter the rich experience of the eventful academic life of the author, interspersed with personal issues, thoughts and events, that interact with each other. Professor Mattessich’s productive personality is revealed by his many-sided interests in science, philosophy, music, architecture, painting, literature, the fine arts in general, and his thirst for knowing new countries and cultures. In these Memoirs all those facets are revealed. And we can vouch for his kind heart and good nature, his great sense of friendship, and his capacity to relate to people. From this work may arise a better understanding of his personality and scholarly activity. Indeed, towards end -by answering some fundamentally important questions- Mattessich reflects on his belief system that sustained him during all of his life, I want to finish this Foreword by thanking professor Richard Mattessich for having given the opportunity to De Computis and its readers to enjoy the stimulating story of his life -or, at least, of some