Reviewed by Michael E. Scorgie La Trobe University and Nilai College, Malaysia
This anthology is a tribute to Robert Gibson, a foundation editor of the antipodean newsletter from which the 25 articles were drawn. Gibson retired from Deakin University in 1993 where he had encouraged others to conduct accounting history research. Noteworthy amongst those at Deakin were the joint-editors of the anthology, Garry Carnegie, the present editor of the new series of Accounting History, and Peter Wolnizer. Gibson’s interest in accounting history was undoubtedly stimulated during the 1960s when he worked with Lou Goldberg at the University of Melbourne.
The compilation of a worthwhile anthology is not an easy task particularly if the source(s) from which articles may be drawn is limited. Such was the case in this instance. Yet, Carnegie and Wolnizer succeeded because their anthology demonstrates that humble beginnings combined with Gibson’s dedication provided stimulation not only to established scholars but also to those who sought to enter the field of accounting history. Carnegie and Wolnizer classified the articles selected into five sets, each comprising four, five or six items. The sets are: Early Accounting Systems; Twentieth Century Accounting Thinkers; Professional Associations; Accounting and Auditing Standards; and Accounting Education. The names of some of the authors, Willard Stone, Ray Chambers and Lou Goldberg are well-known. Others such as Warwick Funnell, Dale Flesher and Garry Carnegie may yet reach the same heights.
The first set classified as Early Accounting Systems comprises four items that might be summarized by key words: Werner Sombart; medieval estate management and accounting; charge and discharge; and mining cost accounts. Similarly the second set of six items grouped under the heading Twentieth Century Accounting Thinkers can be reduced to: Stephen Gilman; Ray Chambers; G.E. and A.A. Fitzgerald; Henry Sweeney; Paton and Littleton; and Kenneth MacNeal. In contrast to the somewhat international flavour of the second set the last three sets that deal with professional associations, standards and education are devoted to the Australian experience. Yet, the form and content of the items will be useful guides to those elsewhere who seek to document, describe and interpret the history of the accountancy profession in other countries.
In conclusion, anthologies were designed for browsers long before surfing the internet became a popular pastime. In this regard Garland’s contribution has been outstanding. Their catalogs list a number of anthologies such as Accounting in France, Accounting Research 1948-1958 and Milestones in the British Accounting Literature that in effect are companion volumes to Carnegie and Wolnizer. Volumes that ought to be acquired by every university, college and professional library that aspires to be known for its research collection.
