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 Accounting 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 Historians (The Academy), covering the period 1989 through 1998, is a continuation of an earlier 15year history of The Academy covering the period from formation in 1973 through 1988 that was published in the Accounting Historians Journal.^ The primary purpose for writing a history of The Academy is to provide a source of information about The Academy and the people who have contributed to its formation, growth, and success. This history, when combined with the earlier installment, may be helpful in evaluating the progress of The Academy over a quarter century (19731998) 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 authors 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.

‘See Coffman, Edward N., Roberts, Alfred R., and Previts, Gary John (1989), “A History of the Academy of Accounting Historians: 19731988,” Accounting Historians Journal, Vol. 16, No. 2: 155206.

riod 19891998, occasionally pre1989 materials are presented to enhance clarity, and late 1998 details are not included because 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 persons involved with The Academy over the years. Following an initial overview section which contains a yearbyyear synopsis for the past decade, the paper presents a discussion of the various activities of The Academy, followed by a final section containing 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 Accounting 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, particularly 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 administrative 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.

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 threeyear 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 threeyear terms. With regards to trustees, the bylaws at this meeting were also amended to provide the required balance between officertrustees and nonofficertrustees since the number of elected officers 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 19901992. Eugene H. Flegm served as chairman on an exceptional basis for the years 19931998 in recognition of his key role developing external and financial 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 19891998 are presented in Tables 2 and 3 respectively.

TABLE 1
Dates and Locations of Annual and Other Meetings
of The Academy of Accounting Historians
19891998

Date Attending Location
Aprils, 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 34, 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 MembersSheraton 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
May 3, 1992 Trustees and Officers
August 9, 1992 Trustees and Officers
November 22, 1992 Trustees
November 22, 1992 Business
April 24, 1993 Trustees, Officers, and
Key Members
December 4, 1993 Trustees, Officers, and
Key Members
December 4, 1993 Business
April 30, 1994 Trustees, Officers, and
Key Members
August 10, 1994 Trustees, Officers, and
Key Members
December 10, 1994 Officers and Key Members
December 10, 1994 Business
April 8, 1995 Officers and Key Members
August 13, 1995 Officers and Key Members
November 4, 1995 Trustees and Officers
November 4, 1995 Business
April 20, 1996 Trustees, Officers, and
Key Members
August 14, 1996 Trustees, Officers, and
Key Members
December 7, 1996 Trustees and Officers
December 7, 1996 Business
April 26, 1997 Trustees and Officers
August 17, 1997 Trustees, Officers, and
Key Members
December 6, 1997 Business
December 6, 1997 Trustees and Officers
April 18, 1998 Trustees, Officers, and
Key Members
August 16, 1998 Trustees, Officers, and
Key Members
November 14, 1998 Trustees and Officers
November 14, 1998 Business

Location
Columbus, Ohio Ohio State University Faculty Club Washington, DC Sheraton Washington Hotel Columbus, Ohio Hilton Inn—North Atlanta, Georgia Georgia State University Oxford, Mississippi University of Mississippi
Louisville, Kentucky
Gait House
New York, New York
New York Marriott Marquis
Atlanta, Georgia
Atlanta Hilton and Towers
Dearborn, Michigan
Hyatt Regency
Orlando, Florida
Marriott’s Orlando
World Center
Urbana, Illinois
Jumer’s Castle Lodge
New York City
Grand Hyatt Hotel
Chicago, Illinois
Hyatt Regency Hotel
Cleveland, Ohio
Cleveland Marriott
Society Center
Nashville,Tennessee
DoubleTree Hotel
Dallas, Texas
Wyndham Anatole Hotel
Richmond, Virginia
Omni Richmond Hotel
WinstonSalem, N.C.
Adam’s Mark Winston
Plaza Hotel
New Orleans, Louisiana
New Orleans Hilton
Riverside
Atlanta, Georgia
Westin Peachtree Plaza

TABLE 2

Officers of The Academy of Accounting Historians 19891998

1995 Maureen H. Berry Doris M. Cook Rasoul H. Tondkar ElliolL L. Slocum
1996 Doris M. Cook Rasoul H. Tondkar Elliott L. Slocum Tom A. Lee
1997 Rasoul H. Tondkar Elliott L. Slocum Tom A. Lee Kathleen E. Sinning
1998 Elliott L. Slocum Tom A. Lee Kathleen E. Sinning O. Finley Graves
Year President
1989 Eugene H. Flegm
1990 Barbara D. Merino
1991 Lee D.Parker
1992 Thomas J. Burns
1993 Tonya K. Flesher
1994 Ashton C. Bishop

PresidentElect
Barbara D. Merino Lee D. Parker Thomas J. Burns Tonya K. Flesher Ashton C. Bishop Maureen H. Berry

1st Vice President
Lee D. Parker Tonya K. Flesher Tonya K. Flesher Maureen H. Berry Maureen H. Berry James Don Edwards

2nd Vice President
Tonya K. Flesher Peter L. McMickle Peter L. McMickle Michael F. van Breda James Don Edwards Rasoul H. Tondkar

Secretary
Ashton C. Bishop Ashton C. Bishop Ashton C. Bishop Ashton C. Bishop Doris M. Cook Doris M. Cook
Doris M. Cook William D. Samson William D. Samson William D. Samson

Treasurer
Rasoul H. Tondkar Rasoul H. Tondkar Rasoul H. Tondkar Rasoul H. Tondkar Michael F. van Breda Michael F. van Breda Sarah A. Reed (Holmes) Sarah A. Reed (Holmes) Sarah A. Reed (Holmes) Sarah A. Holmes Sarah A. Holmes

TABLE 3 Past and Present Elected Members of the
Board of Trustees of The Academy of Accounting Historians
19891998

Name
Maureen H. Berry Ashton C. Bishop Richard P. Brief Thomas J. Burns Edward N. Coffman Doris M. Cook John R. Edwards Eugene H. Flegm Dale L. Flesher Tonya K. Flesher Michael J. R. Gaffikin Dahli Gray
Yoshihiro Hirabayashi Barry W. Huff H. Thomas Johnson Tom A. Lee Barbara D. Merino Patti A. Mills Thomas J. Nessinger Hiroshi Okano Lee D. Parker Gary J. PreviLs Alan J. Richardson Alfred R. Roberts Elliott L. Slocum Mary S. Stone Rasoul H. Tondkar Richard G. Vangermeersch Murray C. Wells Michael Wilk Mervyn W. Wingfield

* Corporate Agent for The Academy. The position has trustee status but is nonelective.
“Trustee terms are three years. Longer periods will indicate reelection to successive threeyear terms.

1989: President Eugene H. Flegm, the first nonacademic president of The Academy, brought a perspective to the office that reflected 40 years of active participation in both public and business accounting. His perspective reflected the pragmatism of a businessman/accountant who had directly supervised the global financing reporting activities of one of the world’s largest companies (General Motors Corporation) for more than a decade. President Flegm made significant advances in achieving his goals for the year, including support for the study of accounting history as an integral part of the accounting curriculum, encouragement of research on contemporary accounting history (e.g., uses and limitations of accounting), and bridge building between academia and preparers of accounting data in order to improve the accounting profession and financial reporting. The Education Committee, chaired by Abdel M. Agami, organized panel discussions at the annual and regional meetings of the AAA dealing with “adding historical perspective to the accounting curriculum,” embarked on a project to develop a list of historical materials that could be used in teaching accounting history’, and published the second edition of the booklet, Biographies of Notable Accountants (1989). The booklet, edited by Agami, consisted of 18 biographical profiles prepared by Academy members. The profiles were developed to provide accounting instructors materials helpful in adding an historical perspective to the accounting curriculum, to increase students’ curiosity about the history of the accounting profession and the major events and personalities that helped shape the profession. This publication was distributed by Random House, Tnc. (and McGrawHill Book Company which acquired Random House, Business Division) on a complimentary basis to accounting instructors upon request.

President Flegm also led an initiative which developed into the Corporate Accounting Policy Seminar of the AAA. These seminars bring financial accountants and executives from business together with members of academia in a workshop atmosphere to deal with realworld problems. At the August 13, 1989 meeting of the trustees, a motion was passed that The Academy contribute $300 ($100 per year for three years) to help sponsor the seminars. The first seminar was held in New Orleans on October 46, 1990.

On December 12, 1989, the Fourth Charles Waldo Haskins Accounting History Seminar was hosted by The Academy’s Accounting History Research Center in Atlanta, Georgia. In addition to the presentation of a number of papers, President Flegm spoke at the luncheon on “Concerns and the Profession of Accountancy.” At the meeting of trustees, officers, and key members on December 1, 1989 in Atlanta, it was decided that the 1990 membership directory should be expanded to include such things as a listing of committees and their members, past presidents, and bylaws. In addition, the directory should be distributed during May 1990, reflecting members in good standing as of April 1, 1990, at a cost not to exceed $2,000.

As a result of discussions at the meeting of trustees, officers, and key members on April 8, 1989, it was determined that the secretary of The Academy would establish a yearly “calendar of responsibilities and events” to aid in communicating and coordinating activities helpful to those individuals who assume new duties each year. Also at this meeting, Edward N. Coffman, chairman of the Board of Trustees, presented “A Strategic Plan for The Academy of Accounting Historians” that had been developed by the trustees over the prior year and a half. After extensive discussion, significant changes were made to the organizational structure of The Academy that included the establishment of standing committees (Accounting History Research Committee, Accounting History Education Committee, Membership Committee, Program Committee), the formation of two new committees (Endowment Committee and Public Relations Committee), and the realignment of responsibilities reflecting a hierarchical structure designed to increase the involvement of the vicepresidents in the administration of The Academy. The position of archivist was also created with Alfred R. Roberts appointed the “first official archivist of The Academy.

While standing committees of The Academy were established, the committee structure and task forces appointed varied during each president’s term. This was particularly true during the early years of The Academy’s existence when committees operated on an ad hoc basis.

In 1989, a bibliography of published references on historical research methodology and historical method, prepared by the Accounting History Research Methodology Committee, was published by Garland Publishing, Inc. under the title, Methodology and Method in History: A Bibliography. The volume, edited by Lee D. Parker and O. Finley Graves, represented the efforts over several years by the Research Methodology Committee to prepare a comprehensive reference source on methodological issues as a guide for those desiring to do research in accounting history. The committee, chaired by Lee D. Parker, was also instrumental in The Academy’s hosting an “Accounting History Research Methodology Conference” at the University of Mississippi on December 67, 1991.

1990: Leading The Academy into the decade of the 1990s, President Barbara D. Merino fostered increased interaction between Academy members and others in academia with those in the profession interested in accounting history. President Merino appointed four research committees and task forces to develop a new, longrange strategy for programs that would increase Academy members’ visibility and interaction with researchers in other areas. During the year, Academy members participated in and interacted with other groups through joint sponsorship of conferences. The Academy cosponsored a history session at the annual international conference of the Center for International Education and Research in Accounting at the University of Illinois on March 2931, 1990. Papers presented in the areas of Financial Reporting Practices, German Accounting: Theory and Practice, and Development of Accounting: British and American Perspectives brought out the common interests shared by accounting historians and international accounting researchers. Maureen H. Berry, HannsMartin W. Schoenfeld, and Vernon K. Zimmerman were instrumental in this effort. President Merino felt that “as we enter the decade of the 1990s, internationalization of the world economy should foster more comparative research and The Academy is in a unique position to provide leadership in this area” [The Accounting Historians Notebook, Vol. 13, No. 1: 2].
At the meeting of trustees, officers, and key members on March 34, 1990, in Denton, Texas, it was decided that The Academy would become an institutional member of the International Association for Accounting Education and Research (IAAER).2 Institutional membership enables Academy activities to be publicized in the Cosmos Accountancy Chronicle, the IAAER newsletter, and allows Academy members to keep abreast of global accounting research and education activities.
On November 1517, 1990, in Denton, Texas, The Academy cosponsored with Accounting, Organizations and Society and the Department of Accounting, University of North Texas, a conference titled “History of the Accounting Present.” One objective of the conference was to encourage debate and interaction among people with divergent approaches to historical research.

2The IAAER is a global organization that seeks to promote all aspects of international accounting education and research that includes providing a forum for individuals and organizations through publications and conferences, working with international standardsetting groups, and forming alliances with national and regional organizations.

A CPE workshop on accounting history, “Is History Critical?,” was presented on August 8, 1990, in Toronto, Canada in conjunction with the AAA’s annual meeting. The objectives of the workshop were to enable participants to discuss and evaluate historical methodology and use of historical data in contemporary research, and to increase interaction and stimulate debate among historical, critical, and empirical accounting researchers. Topics considered by the 36 participants included literary criticism, deconstruction, postmodernist analysis, and critical theory. The program was organized and developed by Anthony M. Tinker, Ross E. Stewart, Paul Rubinoff, and Marilyn D. Neimark. In addition to offering the workshop, several accounting history research papers were presented by Academy members at the AAA meeting during August 811, 1990. Academy members were also active in 1990 in presenting accounting history papers at regional meetings of the AAA.

Also on August 8, 1990, The Academy hosted a reception to celebrate S. Paul Garner’s 80th birthday (August 15, 1990) and to recognize his many contributions to accounting history. President Merino extended congratulations to Garner and expressed the deep appreciation from the many people who have been touched by his kindness and generosity. In addition to receiving a birthday card signed by the approximately 100 people in attendance, Peter L. McMickle, representing The Academy, presented Garner with a copy of Soule’s New Science and Practice of Accounts, 1897, enlarged, fifth edition. Kathleen R. Bindon, representing the international section of the AAA, recounted the many contributions of Garner to that section. Other members of The Academy also recalled Garner’s contributions to accounting history and thanked him for his many efforts. Also in recognition of this occasion, The Academy published in 1991 Monograph No. 6, The Costing Heritage: Studies in Honor of S. Paul Garner, O. Finley Graves editor, containing a collection of studies that deal primarily with the history of cost accounting.

1991: The year 1991 was an active and highprofile period for The Academy. President Lee D. Parker was the first Academy president from an institution outside the U.S. His theme, “Expanding and Intensifying Research,” represented a commitment to maintaining some consistency of momentum across different presidencies. Considerable attention was also given to the development and streamlining of strategic structures and processes within The Academy. For example, procedures to be followed for proposed Academy conferences, general meeting formats, and focus for the spring (strategic planning), summer (urgent business), and fall (committee reports) meetings were adopted at the December 8, 1991 meeting of trustees and officers.

At the meeting of trustees, officers, and key members on March 16, 1991, President Parker’s proposal to establish a Graduate Research Grant in Accounting History was approved. The $1,000 grant would be made annually, starting in 1992, to a doctoral or masters student to encourage research in accounting history in graduate programs. A threeyear trial of this grant was administered but then discontinued.

The Academy hosted the “Accounting History Research Methodology Conference” at the University of Mississippi on December 67, 1991. The conference provided a forum for the exchange of ideas on research methodologies. The more than 65 participants and attendees represented seven countries, 20 states, and 40 universities. The 12 conference papers, which were printed and distributed to registrants prior to the conference, were classified under the headings: Critiques of Accounting History Research I; Critiques of Accounting History Research II; Antipodean Critiques; Michel Foucault and Accounting History; and On the History of the Profession. The speaker at the conference dinner, Charles R. Wilson (Associate Professor, History and Southern Studies, University of Mississippi), provided an introduction to “southern tacky” collectibles. President Parker, O. Finley Graves, and the organizing committee of C. Edward Arrington, Thomas J. Burns, Roxanne T. Johnson, and Geoffrey T. Mills planned this successful conference. Laurie J. Henry (a doctoral student at the University of Mississippi) was given a gift of a leather briefcase in appreciation of her outstanding assistance in helping Graves with conference administration.

The Academy proposed and helped obtain funding from the Deloitte & Touche Foundation to support the first Doctoral Consortium in the Southwest Region which was held in Houston, Texas on March 1213, 1991. The goals of The Academy were that doctoral students be exposed to historical methods and research, and that a mechanism be established to have a continuing consortium each year. Doctoralgranting institutions from the states of Arkansas, Louisiana, Mississippi, Oklahoma, and Texas were represented by 25 students and 12 faculty. The presenting faculty were A. Rashad AbdulKhalik, Don N. Kleinmuntz, Barbara D. Merino, Patti A. Mills, Lee D. Parker, and Wanda A. Wallace. The success of the consortium was due to the foresight and efforts of ImmediatePastPresident Merino and President Parker and their respective appointed Southwest Region Task Force (1990 and 1991) consisting of Alan G. Mayper (chair), Urton L. Anderson, Vahe Baladouni, Doris M. Cook, Robert C. Ricketts, and Philip H. Siegel. While The Academy was involved in only the initial consortium, its success is reflected in the fact that the eighth consortium was held in March 1998 in San Antonio, Texas.

The Academy held a continuing professional education session entitled, “A Critical History Workshop on Relevance Lost and the New Management Accounting,” on August 11, 1991, in Nashville, Tennessee, in conjunction with the AAA’s annual meeting. The workshop provided an indepth review of the historical and social underpinnings of the Johnson and Kaplan (Relevance Lost, 1987) critique of conventional management accounting. The more than 50 participants discussed the lineage of thought from Chandler to Williamson, to Johnson, to Johnson and Kaplan, and appraised the emerging paradigm with alternative accounts and interpretations. Anthony M. Tinker chaired the session, and Cheryl R. Lehman, Fahrettin Okcabol, Lee D. Parker, and Ross E. Stewart served as discussion leaders.

After over a decade of being responsible for The Academy’s display booth at the annual meeting of the AAA, Peter L. McMickle indicated at the August 8, 1990 meeting of trustees, officers, and key members that he would like to be relieved of these duties and responsibilities after the next year. After discussing the future of the display booth at the meeting of trustees and officers on December 8, 1991, it was decided that it should be continued as the responsibility of an Academy member who resides in the vicinity of the location of each year’s AAA annual meeting. Also at this meeting, a motion was passed to acknowledge formally and thank Peter L. McMickle and his wife, Joanne, who had performed a valuable service and had done an excellent job over a long period of time. Sharon M. Moody managed the display booth at the 1992 annual meeting of the AAA in Washington, D. C. Starting in 1993, the Public Relations Committee assumed responsibility for the display booth which continues to provide national and international visibility for The Academy during the annual meetings of the AAA.

1992: During the year 1992, Thomas J. Burns served as president of The Academy. While President Burns maintained The Academy on a steady course forward, he often presented the membership with challenging issues that he felt should be addressed in order for the organization to progress further. For instance, “Should The Academy establish a permanent office and hire an administrator?” “Should the present organizational structure [independent organization] be maintained or should The Academy change to a Beta Alpha Psi type relationship with the AAA or possibly even section status with the AAA?” The general feeling of those at the meeting of trustees and officers on August 9, 1992 concerning AAA sectional affiliation was that The Academy should study the feasibility of hiring its own executive director versus AAA affiliation. While President Burns made several changes in the chairs of certain committees, he continued the prior year’s committee structure and membership in order to allow for continuity and continued progress on the undertakings of the committees.

The highlight of President Burns’ year as head of The Academy was the 1992 research conference held on November 2021, 1992, in Columbus, Ohio, a city that was also celebrating the 500th anniversary of the discovery of America by Christopher Columbus. The theme of the conference was “U.S. Accounting History: 19651990.” It consisted of three panel discussions from differing perspectives on U.S. accounting history — academic, industrial, and professional. The distinguished panelists who helped create much of this history included ten Accounting Hall of Fame members: Robert N. Anthony, Norton M. Bedford, Sidney Davidson, Philip L. Defliese, Yuji Ijiri, Charles T. Horngren, Robert K. Mautz, Herbert E. Miller, Maurice Moonitz, and David Solomons. Other panelists included the principal financial executives of five large corporations: Eugene H. Flegm (General Motors), Gaylen Larson (Household Tnternational), Michael Sullivan (Sun Oil), Christopher Steffen (Honeywell), and John Quindlen (DuPont). Panelists from the profession included leaders from five of the “Big Six” firms: J. Michael Cook (Deloitte & Touche), Robert Elliott (KPMG Peat Marwick), Duane Kullberg (Arthur Andersen and Co.), Raymond Lauver (Price Waterhouse), and Philip L. Defliese (Coopers & Lybrand). James Don Edwards, Robert K. Mautz, and Stephen A. Zeff served as moderators of the sessions.

Each of the three sessions of the conference was videotaped and placed in The Academy’s Video and Audio Tape Library. Also, a proceedings representing the written version of the oral history presented at the conference was edited by President Burns and published under the title, The Proceedings of Accounting Hall of Fame Conference: U.S. Accounting History 19651990.

The Academy held an initial members reception August 9, 1992 in conjunction with the annual meeting of the AAA in Washington, D. C. The reception provided a venue for Academy members to gather given the shift of the annual business meeting to coincide with the fall meeting of The Academy, held November 22, 1992 in conjunction with The Academy’s 1992 research conference in Columbus, Ohio.

Also during 1992, the Sixth World Congress of Accounting Historians was held August 2022, in Kyoto, Japan.

1993: In addition to the normal committee assignments made by President Tonya K. Flesher in 1993, two new task forces were established. A Centers Task Force, chaired by Richard G. Vangermeersch, was to evaluate options, risks, opportunities, and costs of operating The Academysponsored centers now and in the future. The Strategic Organizational Task Force, chaired by Gary J. Previts, was to identify a future organizational structure and operating options for The Academy. The report of the Centers Task Force was presented by Chair Vangermeersch at the meeting on December 4, 1993 of trustees, officers, and key members. Valuable recommendations for the centers, Video and Audio Tape Library, and National EDP Auditing Archives were made, ranging from publicizing their activities to awarding research fellowships. Also at this meeting, Previts, chair of the Strategic Organizational Task Force, presented the task force’s report which identified future structure and operating options for The Academy. It included such options as seeking sectional status in the AAA or remaining an independent organization, locating at a university, and hiring an individual (halftime basis) to serve as administrator.

Early in 1993, President Tonya K. Flesher, with the assistance of Toramie Singleton, obtained for The Academy a collection of historical materials relating to EDP auditing from the early 1950s to 1990. The materials are now held in the National EDP Auditing Archives housed on the University of Mississippi campus and sponsored by The Academy.

The 1993 research conference, “Accounting Biography Conference,” was held on December 34, at the University of Mississippi. The conference focused on the importance of studying and assessing the influence of individuals on the development of accounting thought and practice. Twentytwo of the 29 papers presented were dedicated to individuals who have made significant contributions to the accounting profession. Stephen A. Zeff, David Solomons, and Hiroshi Okano were invited to present their biographical research. At the conference dinner, Darden Pyron, a noted biographer and author, spoke on “Biography Methodology.” Abstracts of papers accepted for presentation were printed and distributed to registrants prior to the conference. More than 80 persons were in attendance, representing approximately 50 colleges and universities, including representatives from Australia, Canada, Denmark, England, France, and Japan. President Tonya K. Flesher and Dale L. Flesher served as cocoordinators of the conference.

1994: Accounting history education was a major emphasis of Ashton C. Bishop during his 1994 term as president of The Academy. As with previous Academy administrations, President Bishop devoted considerable attention to organizational matters. President Bishop continued the Strategic Organizational Task Force established by President Tonya K. Flesher in 1993. The 1994 task force, chaired by Gary J. Previts, was charged to evaluate the risks and costs associated with the various options for the organizational and operating structures of The Academy that were identified by the 1993 task force. At the annual business meeting on December 10, 1994, Previts reported that the results of a questionnaire sent to members indicated that members favored seeking affiliation with an academic institution where a central office could be maintained with parttime administrative support.

President Bishop also formed the Strategic Planning Task Force to be chaired by Rasoul H. Tondkar. Due to the many changes that had taken place in the environment since The Academy’s current strategic plan was adopted in 1989, the task force was to begin work on a strategic plan that would carry The Academy into the 21st century. President Bishop felt that The Academy’s organizational structure and the strategic plan under which it operated must ensure that The Academy is recognized as an international history organization for research, publication, teaching, and personal exchange.

The International Research Task Force was also established in 1994 by President Bishop to study how The Academy might better serve members located in other countries to stimulate cooperative research efforts among accounting historians of different nationalities and viewpoints, and to identify international conferences to be held in the next few years that might be receptive to offering a history session. Alan G. Mayper was selected to chair the task force.

The year 1994 marked the 500th anniversary of the 1494 publication of Luca Pacioli’s enduring treatise, Summa de Arithmetica, Geometria, Proportioni et Proportionalita {Summa). To commemorate this anniversary, The Academy, The British Academy, and The Institute of Chartered Accountants of Scotland (ICAS) organized a oneday history’ conference. The conference, held at the Royal College of Physicians in Edinburgh, Scotland on March 3, 1994, focused on the development of accounting and technology since Pacioli’s time. Nigel Macdonald, president of the ICAS, introduced the conference and President Bishop of The Academy chaired the conference. Tom A. Lee, a trustee of The Academy and a convenor of the Scottish Committee on Accounting History, had envisioned the conference and through his efforts it became a reality. Over 150 individuals from 17 countries attended the conference. A collection of selected papers presented at the conference was published in 1996 as Accounting History from the Renaissance to the Present: A Remembrance of Luca Pacioli (edited by Tom A. Lee, Ashton C. Bishop, and Robert H. Parker) by Garland Publishing. This conference was part of a twoday Festival of Accounting organized by the ICAS which examined the contemporary impact of information technology on the accounting profession.

To commemorate the Pacioli treatise quincentennial, Richard G. Vangermeersch prepared a paper on Pacioli’s Summa that was part of an AICPA’s executive office display in New York. Also during 1994, the Institute of Management Accountants (IMA) celebrated its 75th anniversary. At the IMA’s annual conference in June of 1994 in New York, Vangermeersch, representing The Academy, presented a plaque from The Academy to IMA President Leo M. Loiselle in recognition of the history of service and professional contributions of the IMA to the profession of accountancy.

The 1994 research conference, “Historical Perspective and Analysis: An Integral Component of Accounting Education in the 21st Century,” focused on using history to add value to accounting education. It provided suggestions and materials to facilitate the integration of historical materials into existing accounting courses. In addition to a number of presentations during concurrent sessions, three plenary sessions were held. The first plenary session on “Using History in the Classroom”

Coffman, Roberts, and Prcvits: History of The Academy 183
included Louis Galambos and a commentary by Ronald J. Patten. The second plenary session, entitled “Integration of Capital Market and Regulation History,” included Ernest Englander, Alan Kaufman, and Lawrence Zacharias. The third plenary session on “The AICPA 19801995” included speaker Philip B. Chenok (president, AICPA), and discussants J. Clarke Price (executive director, Ohio Society of CPAs) and Doyle Z. Williams. Edward N. Coffman, Marilynn Collins, Eugene H. Flegm, Paul J. Miranti, Gary J. Previts, Alfred R. Roberts, and Kathleen E. Sinning provided valuable assistance in organizing the conference which was held on December 910, in Atlanta, Georgia. Plenary sessions and other selected portions of the conference were videotaped by Tommie Singleton for the Video and Audio Tape Library of The Academy. Approximately 80 registrants representing more than 50 universities participated in the conference. Collected abstracts of the papers presented at the conference, edited by Ashton C. Bishop, Edward N. Coffman, and Gary J. Previts, were distributed to attendees.

To assist accounting educators who wish to add historical perspective to their courses, the Education Committee, chaired by Kathleen E. Sinning, prepared and distributed to Academy members a computer disk entitled “A Guide to Integrating Accounting History into the Accounting Curriculum.” The disk contained 25 syllabi, reading lists, or projects used by Academy members in accounting history courses they taught or in courses where accounting history is integrated (15 are for graduate courses, nine for undergraduate courses, and one for either a graduate course or an undergraduate honors course). The disk also contains an article on the integration of accounting history into financial accounting courses and information about The Academy’s Video and Audio Tape Library, including a list of videos that can be borrowed.

In 1993 and 1994, The Academy became aware of the potential importance of acquainting accrediting agencies, the AACSB in particular, with the role of historical perspective in management and accounting education. It was noted that international studies, as well as over the years computer technology, had become subject matter considered so important that they had become required areas of coverage. In order to monitor developments in accreditation, a motion was passed at the meeting of trustees, officers, and key members on April 30, 1994, that The Academy subscribe to the publications of the AACSB and that Gary J. Previts serve as the person to monitor such developments.

The prior year’s Research Committee, chaired by Haim Falk, initiated a continuing professional education session that was held on August 9, 1994 in conjunction with the annual meeting of the AAA in New York. Kumar N. Sivakumar conducted the session entitled “Use of Capital Markets Research Methodologies in Historical Accounting Research.” The object of the session was to familiarize participants with the properties of capital markets research methodologies and publicly available sources of historical data useful in historical accounting research.

1995: Globalization of The Academy and a strengthening of ties between members internationally characterized the term of President Maureen H. Berry. Building upon a study conducted by the prior year’s International Research Task Force that investigated ways of reaching out to overseas members so as to facilitate their increased involvement in Academy activities as well as further their research opportunities, President Berry appointed an Overseas Outreach Committee, cochaired by Garry D. Carnegie and Lee D. Parker, to put together an action plan to expand Academy services to overseas members and increase their involvement in Academy activities. Additionally, a Committee on Worldwide Accounting History Research, chaired by Moyra J. M. Kedslie, was charged with looking into building awareness of research projects, both potential and in progress, that would provide opportunities for joint efforts among researchers in accounting history worldwide. President Berry’s globalization theme was further reflected in the 1995 research conference, “Across Space and Time: Exploring International Dimensions of Accounting History Research and Education,” held in Urbana, Illinois on November 24, 1995. The conference included a wide range of speakers and participants. The 60 registrants represented about 25 colleges and universities in the U. S. and 12 institutions in other countries. The general format of the conference consisted of six plenary sessions. One plenary session, entitled “Research in Historiography,” consisted of panel presentations by Peter Fritzsche, Donald Crummey , and Diane Koenker, members of the Department of History faculty at the University of Illinois. In addition, 12 papers were presented during the following six plenary sessions by the speakers noted in parentheses: “Pre and PostPacioli Literature” (Esteban HernandezEsteve and David A. R. Forrester), “The Movement of Accounting Across Borders” (Wai Fong Chua and Chris Poullaos, Peter J. Clarke, and Leslie S. Oakes), “Accounting in Transitional Economies” (Derek Bailey, Denise M. de la Rosa, and Barbara D. Merino), “Cultural Influences on Accounting’s Development: The Public Sector” (Maureen H. Berry, Dale L. Flesher, Steve C. Wells, and Tonya K. Flesher), “Cultural Influences on Accounting’s Development: The Early Years” (Saleh Salem, Hadi Albraiki, and Shaari A. Hamid). Prior to the conference, a diskette was distributed to registrants that contained the final draft of seven of the 12 papers presented. Leslie S. Oakes served as program chair.

In light of the many changes taking place, including technological changes, a task force was established by President Berry to study The Academy’s system of communicating with its members. The task force was chaired by 0. Finley Graves. A questionnaire relating to communication issues was sent to The Academy’s general membership; however, it was felt that the response rate of only 10 percent did not constitute adequate feedback to warrant instituting any changes in policy.

An Academysponsored program was presented in Orlando, Florida prior to the AAA’s annual meeting in August 1995. O. Finley Graves initiated, organized, and moderated “The Accounting and Modernity Conference” held at the University of Central Florida on August 12, 1995. The program explored accounting as an expression and instrument of modernity. For purposes of the conference, modernity was defined as confidence in rationalism, science, and technology to solve mankind’s material and social problems. Paul M. Goldwater served as coordinator of the conference which was dedicated to the memory of Anthony G. Puxty, who had been involved in the planning of the conference but had passed away earlier in 1995.

On August 13, 1995, Eamonn J. Walsh conducted a continuing professional education workshop on “Accounting History as Social Science” in conjunction with the annual meeting of the AAA in Orlando. The workshop introduced the participants to sources and examples of archival materials and described research methods and approaches that might be used to analyze the data for purposes of achieving broader appeal.

Operation of The Academy’s web site (http://weatherhead.cwru.edu/Accounting) was initiated in the summer of 1995 at Case Western Reserve University under the direction of Gary J. Previts.

A major achievement in 1995 was the establishment of The Academy’s administrative office at the Garner Center for Current Accounting Issues in the Culverhouse School of Accountancy on the campus of the University of Alabama in Tuscaloosa. With the valuable assistance of William D. Samson, the opening ceremony was held at the Garner Center on November 13.

In another item relating to The Academy and the University of Alabama, Tom A. Lee proposed at the meeting of trustees and officers on November 4, 1995 that The Academy establish an Accounting History Research Center at the University of Alabama in Tuscaloosa. The center would focus on accounting and auditing policymaking and professionalizaton of public accountancy. The Research Center at Alabama would complement the work and holdings of the other Academysponsored centers — the Accounting History Research Center at Georgia State University and the Tax History Research Center at the University of Mississippi.

1996: The year 1996 was the 100th anniversary of the first CPA legislation enacted in the State of New York on April 17, 1896, and the first CPA examination which was given December 15 and 16, 1896 in Buffalo and New York City. Many of the activities of The Academy during this year of the presidency of Doris M. Cook focused on the centennial celebration of these events.

In celebration of the 100th anniversary of the first CPA law, the Northeast Region of the AAA combined with the Accounting, Taxation and Business Law Department of New York University and the New York State Society of CPAs for their regional meeting in New York City on April 1720, 1996. Many of the members of The Academy participated in the program. The spring meeting of the Academy trustees, officers, and key members was also held on April 20, 1996 in conjunction with this regional meeting, with Richard G. Vangermeersch as the liaison.

The Seventh World Congress of Accounting Historians was held August 1113, 1996 at Queen’s University in Kingston, Ontario, Canada.

The theme of The Academy’s 1996 research conference was “The Centennial Anniversary of the First CPA Examination: A Century of Professional Progress.” The conference was held on December 57, in Cleveland, Ohio, a city that was celebrating its bicentennial. While the papers presented were related to the central theme of the conference, the plenary sessions focused on the past, present, and future of the CPA exam. In the first plenary session on “Historical Development of the CPA Examination,” William D. Samson presented a paper on “The Early CPA Examinations: Content and Influence Upon the Profession and Education.” Three members of the Accounting Hall of Fame, Norton M. Bedford, Sidney Davidson, and Philip L. Defliese served as a panel of discussants. The second plenary session on the “History of New York Society of CPAs” included speakers Julia Grant, James L. Craig, Jr. (managing editor, The CPA Journal), and Robert L. Gray (executive director, New York State Society of CPAs). Speakers in the third plenary session, “Expectations for the Future of CPA Examinations,” included Robert Mednick (chairman, AICPA Board of Directors), Doyle Z. Williams, and Joseph J. Schultz (president, AAA). These three plenary sessions were videotaped by Tommie Singleton for The Academy’s Video and Audio Tape Library. Other speakers included luncheon speaker Harold Q. Langenderfer. Chair of the program committee was Kathleen E. Sinning and chair of hotel arrangements was Marilynn Collins. Approximately 80 participants representing 37 institutions and several firms and professional organizations attended the conference. Collected abstracts of the papers presented at the conference were edited by Kathleen E. Sinning and distributed to those in attendance.

New projects were developed under the leadership of President Cook. The first silent book auction was held at the 1996 research conference with great success under the guidance of Jeanette M. Sanfilippo, chair of the Public Relations Committee. A primary purpose of the auction was to provide an opportunity for those attending the conference to obtain classic or outofprint books and publications at a low cost. The auction, patterned after a similar event regularly conducted at the Business History Conference, generated over $800.

Another activity was the planning of a new publication on historical methods to provide guidance to those doing research in accounting history. The publication to be developed by Paul J. Miranti and Paul A. Shoemaker, cochairs of the Research Committee, is to be titled “Historical Methods for Accounting Researchers.” A motion supporting the concept of this project was approved at the meeting of trustees, officers, and key members on April 20, 1996, with the project proposal receiving approval at the August 14, 1996 meeting. This project represents a continuation of the contributions of the Research Committee over the years to provide materials that will help guide those desiring to do research in accounting history.

At the meeting of trustees and officers on December 7, 1996, in Cleveland, Ohio, William D. Samson, secretary of The Academy, was nominated and approved as a director of the Alabama Corporation which serves as the tax locus and entity for The Academy. Samson replaced S. Paul Garner who died in October 1996. These corporate amendments were filed in the Tuscaloosa County Courthouse in 1997. Other directors of the corporation are Maurice S. Newman and Mary S. Stone. (The Academy was incorporated as a notforprofit organization under the laws of the State of Alabama on December 28, 1973.)

During the latter part of 1996, Richard G. Vangermeersch contributed $5,000 to an endowment fund in memory of Professor D. D. Ray and his wife, Mrs. Eula Ray, in appreciation of Professor Ray’s guidance as his program and dissertation chair at the University of Florida (19651970) and of Mrs. Ray’s kindness during this time. Interest earned on the endowment is to be used to help reimburse visiting scholars for lodging while using The Academy’s research centers, thus hopefully generating interest in accounting history and use of the centers.

The year 1996 might also be noted for the additions made to The Academy’s web site. S. Paul Garner’s 1954 classic book, The Evolution of Cost Accounting to 1925, was included on the web site, the first fulllength accounting book on the web. The project was funded by Walter J. Kennamer, a University of Alabama alumnus, with matching funds supplied by Microsoft Foundation. The Academy’s web site was expanded to include The Academy’s membership directory, committees, trustees, officers, and bylaws, with Kevin C. Carduff engaged as a contractor to support the web site.

1997: The activities of The Academy during the 1997 presidency of Rasoul (Ross) H. Tondkar emphasized membership, public relations, operations, and the fall research conference.

Early in 1997, President Tondkar became aware of a distribution problem in that members had not received copies of the June and December 1996 issues of the Accounting Historians Journal (AHJ). After extensive discussion at the meeting of trustees and officers on April 26, 1997, it was decided that the printing and mailing of the AHJ should be separated with the production editor to be responsible for mailing future issues of the AHJ.

A highlight during Tondkar’s presidency was the research conference held on December 46, 1997, in Richmond, Virginia. The title of the conference, “The Past, Present, and Future of Accounting History as it Relates to Methodology, Education, Technology, and International Organizations,” reflected the broad conference objectives of covering selected traditional areas of accounting history such as research methods and accounting history’s integration into the curriculum. Additional topics were the investigation of the impact of technology on accounting history and the role of accounting history in dealing with future accounting issues.

Two plenary sessions set the tone for this multitheme conference. Arthur R. Wyatt spoke on “The International Accounting StandardSetting Process: Past, Present, and Future” and Miklos A. Vasarhelyi presented “The Role of Technology in Researching, Teaching, and Communicating Accounting History and Accounting Information.” During the second plenary session, Edward J. Perkins spoke on the “Evolution of the Capital Markets in the United States” and William G. Shenkir spoke on “Accounting History: The Best of Times or the Worst of Times?” In addition to the plenary sessions, 33 papers were presented. Ninety participants from seven countries attended the conference. Collected abstracts of the papers presented at the conference were edited by Rasoul H. Tonkdar and Edward N. Coffman and distributed to conference registrants. Also during the conference, the second silent book auction was successfully engineered by Jeanette M. Sanfilippo, chair of the Public Relations Committee, generating over $900.

During the year, the Public Relations Committee and President Tondkar contacted library members of The Academy to offer them a complimentary copy of the bound volume containing volumes 13 of the Accounting Historians Journal. Eighty libraries (50 in the United States and 30 in other countries) requested complimentary copies of the volume.

A frontpage column featuring William D. Samson and The Academy appeared in the July 16, 1997 issue of The Wall Street Journal. The article told of Samson’s passion for accounting history and mentioned The Academy secretary’s goals of increasing membership and plans for expanding the attendance at the Eighth World Congress of Accounting Historians scheduled for Spain in the year 2000. Several new memberships in The Academy were recorded following the article. To share this exceptional exposure of Secretary Samson and The Academy, a reprint of the article was sent to members.

In December 1997, Peter L. McMickle made a valuable donation of 1,640 rare and collectible accounting books to The Academy. The collection, named “The Peter L. McMickle Accounting History Library,” is housed at the University of Mississippi.

1998: During the year 1998, President Elliott L. Slocum, like previous Academy presidents, undertook a variety of activities to ensure that The Academy achieves its objective as an international organization for the study of accounting history.

On August 16, 1998, Richard K. Fleischman, Barbara D. Merino, and Vaughan Radcliffe presented a continuing professional education session on “Accounting History: Theory and Practice” in conjunction with the annual meeting of the AAA in New Orleans. The presenters provided an introduction to accounting history as a discipline, reviewed the body of extant historical work, and discussed how research into accounting history can best be conducted. Presenters walked participants through the research process as they have themselves done, going from an idea for a historical project, through mobilization of theoretical and empirical materials, to the mechanics of bringing a manuscript to successful publication.

At the August 16, 1998 meeting of trustees, officers, and key members, the contract to employ Kathy Rice as administrator of The Academy was approved. The Academy will provide a subvention to the Culverhouse School of Accountancy at the University of Alabama for compensation paid to Rice for up to halftime employment for the foreseeable period. Rice’s assignments will be overseen by an administrative committee consisting of President Slocum, Tom A. Lee, William D. Samson, and Gary J. Previts through 1999. A review of the administrative appointment will take place at the end of 1999.

The Fifth Charles Waldo Haskins Accounting History Seminar was held on November 1214, 1998 at the Westin Peachtree Plaza in Atlanta, Georgia. The theme of the conference was “The Evolution of Business Disclosures.” The keynote address for the conference was given by Edmund L. Jenkins, chair of the Financial Accounting Standards Board (FASB). The theme of the conference honored the 25th anniversary of the formation of the FASB and focused on the historical consideration of business disclosure’s relevance to the Board’s activity during this period as well as previous eras. The program coordinators were Ram S. Sriram and Kumar N. Sivakumar.

MEMBERSHIP

General: Academy membership levels have been sustained at totals exceeding 800 members during the past decade. The mix of individual and institutional members, however, has shifted with the latter increasing and the former decreasing. The composition and trend of The Academy’s membership is illustrated in Exhibit 1.

The professed goal of leadership groups over the last decade has been to attempt to achieve and maintain a level of up to 1,000 members. However, the marketing resources required to sustain a longterm membership campaign have not been developed. In part, the annual leadership term, shortterm issues, and the voluntary nature of the administrative process have precluded a more sustained growth effort.

To encourage practitioner interest in history, a motion was passed at the meeting of trustees, officers, and key members on August 14, 1996 that abstracts of selected articles from the AHJ be distributed to CPA societies and other practitioner groups, such as the IMA, for possible inclusion in their publications. The chair of the membership committee, Jean E. Harris, was to select the abstracts of appropriate papers and distribute them to practitioner outlets.
As a general rule, each year the president of The Academy sends a letter to encourage those individuals who did not renew their memberships to reconsider. The appointment of an Academy administrator is expected to permit new emphasis on membership growth.

Honorary Life Membership: At the 1989 annual meeting, the Board of Trustees elected Louis Goldberg to life membership. Goldberg was widely regarded as one of the founding Australian contributors to academic work in accounting and accounting history. The nomination for life membership of Andrew Barr for his many contributions to The Academy was unanimously approved at the August 8, 1990 meeting of trustees, officers, and key members. At the trustees and officers meeting on August 11, 1991, Williard E. Stone was elected to life membership for his long service to The Academy and to the community of scholars in accounting history. For his many contributions to accounting history, Richard V. Mattessich was selected for life membership in The Academy at the August 9, 1992 meeting of trustees and officers.

In 1994, life membership was approved by the Board of Trustees for Thomas J. Burns and Eugene H. Flegm for their contributions to accounting history and service to The Academy, both having served as president.

Alfred R. Roberts, a longtime contributor, friend, and founder of The Academy, was elected to life membership in 1995. The nomination of Roberts for life membership at the August 13, 1995 meeting of officers and key members was approved unanimously. In recognition of her many accomplishments and tireless effort of service to The Academy and accounting history, Doris M. Cook was confirmed as the thirteenth life member at the April 26, 1997 meeting of officers and trustees. Cook was the first woman to be selected for honorary life membership in The Academy. At the meeting of trustees, officers, and key members on August 16, 1998, Mervyn W. Wingfield was elected to life membership for his service to The Academy and his contributions to accounting history.

Since 1981, when four distinguished individuals were first approved for honorary life membership in The Academy, the number of life members had increased to fourteen by the end of 1998. It is with sorrow and a sense of great loss that six of these most prominent individuals have passed away (year deceased indicated in parentheses) — Andrew Barr (1995), Thomas J. Burns (1996), S. Paul Garner (1996), Louis Goldberg (1997), Osamu Kojima (1989), Kojiro Nishikawa (1990). Their wisdom, leadership, dedication to accounting history, and friendship will be greatly missed for many years to come.

FINANCING

Having served as treasurer of The Academy for four years (19851988), Kenneth 0. Elvik turned over the duties and responsibilities of the treasurer to Rasoul H. Tondkar beginning January 1, 1989. Tondkar served as treasurer through 1992 and Michael F. van Breda assumed the responsibilities of treasurer on January 1, 1993. Treasurer van Breda reported at the meeting of trustees, officers, and key members on April 24, 1993 that arrangements had been made with a bank to receive Academy dues by credit card. Due to other commitments, van Breda resigned as treasurer in May 1994, and Sarah A. Reed (Holmes) assumed the treasurership on that date.

Financial statements of The Academy for the year ended December 31, 1994 and prior years reflected the cash basis of accounting. Starting in 1995, a change to accrual accounting was undertaken with accrual accounting being fully reflected in the financial statements for the year ended December 31, 1997.
The Academy has been most fortunate over the years in being able to generate sufficient revenues and volunteer talent to support the costs of general operations which include, among other things, the publication of the Accounting Historians Journal and The Accounting Historians Notebook, the maintenance of two research centers (Accounting History Research Center and Tax History Research Center), and more recently an administrative office with a parttime administrator. Establishing the dues is part of the budget process conducted annually at meetings of trustees, officers, and key members. Dues are the principal source of revenue and a breakeven budget is the initial operating goal. Since 1989, individual member dues have changed from $25 to $40 per year, institutional dues from $35 to $50, while doctoral student dues have remained at $7.50.

In 1989, the Endowment Committee was established to assist in raising funds to help support The Academy’s research programs, special activities, and general endowment. Eugene H. Flegm has chaired the Endowment Committee since its formation. During the period 19891998, The Academy has sponsored or cosponsored nine major research conferences as discussed in previous sections of this paper. In conjunction with costeffective administration by conference hosts, the fundraising efforts of the Endowment Committee, particularly Eugene H. Flegm, have permitted conferences to be selfsustaining. Conference funding has been provided over recent years by Arthur Andersen & Co., Deloitte & Touche, Ernst & Young, General Motors Corporation, KPMG Peat Marwick, and Price Waterhouse.
The generous contributions received from a number of Academy members throughout the years resulted in the establishment of several endowments to support certain activities of The Academy.

The first audit of the financial statements of The Academy was conducted in 1984 by Ernst & Whinney (now Ernst & Young) in Providence, Rhode Island and covered the fouryear period January 1, 1980 through December 31, 1983. Each year since, the financial statements of The Academy have been audited. The independent auditors, the office location, and the years that they audited the records of The Academy are as follows: Ernst & Young, Des Moines, Iowa — 19841987, Richmond, Virginia — 19881991; Deloitte & Touche, Richmond, Virginia — 1992; Larkin and Scott, Dallas, Texas — 1993; Brewer, Eyeington & Company, Bryan, Texas — 19941998.

ACADEMY ACTIVITIES

The Working Paper Series: The Working Paper Series (WPS) was established in 1974, when there were few outlets for historical research, to provide Academy members a means to expose historical research to a wider audience, exchange ideas, and provide feedback from other qualified persons interested in research. The results of a questionnaire mailed to the authors of the first 76 working papers indicated that the series was accomplishing the objectives for which it was established.

During 1989, four working papers were issued, bringing the total number of working papers issued to 80 since inception of the series. Also in 1989, a fourth volume, consisting of working papers 6180, was published, edited by Rasoul H. Tondkar and Edward N. Coffman.
In January 1989, Horace R. Givens took over the editorship of the series from Tondkar, who had served as editor since September 1985. In early 1990, Givens reported that the paper entitled “The Boston Bookkeeping Schools: Comer’s Commercial College 18401924” by Williard E. Stone had been accepted for publication. On several occasions, Editor Givens requested

3See Tondkar, Rasoul H. and Coffman, Edward N. (1989), “The Working Paper Scries: A Fifteen Year Review,” The Accounting Historians Notebook, Vol. 12, No. 1: 3741.

After a discussion of the status and future of the WPS during the meeting of trustees, officers, and key members on March 16, 1991, it was determined that the WPS had fulfilled an important objective of The Academy, but that the series had served its purpose. A motion was passed that the WPS be discontinued.
A review board for the WPS was established during the latter part of 1982. Edward A. Becker, Doris M. Cook, Hans J. Dykxhoorn, 0. Finley Graves, Dahli Gray, Harvey Mann, Patti A. Mills, and Owen B. Moseley served from 19821991. Charles E. Wuller was on the WPS review board from 19821985.

President’s Hourglass Award: The President’s Hourglass Award was established in 1974 with the first presentation being made that year to Michael Chatfield at The Academy’s second annual business meeting in New Orleans. At that time, Stephen A. Zeff was recognized as the 1973 recipient. The retroactive recognition was done to have the date of the first Hourglass Award coincide with the founding year of The Academy. Every year since, this prestigious award has been given to honor a person (or persons) in recognition of significant contributions to the literature of accounting history. Of the individuals that have received the award, four have been twice honored — Michael Chatfield (1974 and 1996), Esteban HernandezEsteve (1984 and 1995), Basil S. Yamey (1976 and 1992), and Richard G. Vangermeersch (1988 and 1996). The President’s Hourglass Award recipients for the past nine years and their recognized works are presented in Table 4.

TABLE 4
President’s “Hourglass Award”
Recipients and Their Recognized Works
19891997
YearRecipient Recognized Work(s)
1989 Greg Whittred The Evolution of Consolidated Financial
Reporting in Australia: An Evaluation of Alternative Hypotheses, New York: Garland Publishing, Inc., 1988.
1990 Anne Loft Understanding Accounting in Its Social
and Historical Context: The Case of Cost Accounting in Britain, 19141925, New York: Garland Publishing, Inc., 1988.
1991 Philip D. Bougen Accounting and Industrial Relations: Some Historical Evidence on Their Interaction, New York: Garland Publishing, Inc., 1988.
1992 Basil S. Yamey Art & Accounting, New Haven, CT: Yale University Press, 1989.
1993 James Don Edwards For contributions to accounting history including articles, several books, and editing the May 1987 commemorative centennial
issue
of The Journal of Accountancy.
1994 John Richard Edwards TwentiethCentury Accounting Thinkers, London: Routledge, 1994.
1995 Esteban HernandezEsteveLuca Pacioli, De Las Cuentas Y Las Escrituras, Madrid, Spain: Asociacion Espanola de Contabilidad y Aministracion
de Empresas (AECA), 1994.
1996 Michael Chatfield The History of Accounting: An Interna Richard Vangermeersch tional Encyclopedia, New York: Garland Publishing, Inc., 1996.
1997 Edward N. Coffman For a series of accounting history articles and books.

The Richard G. Vangermeersch Manuscript Award: At the trustees’ meeting on August 20, 1986, Barbara D. Merino presented a proposal for an Accounting History Manuscript Award. The purpose of the award was to encourage accounting faculty with a recently earned doctorate degree to conduct historical research in accounting. The proposal was endorsed by the trustees. The award was to be given annually starting in 1988.

Fulltime accounting faculty members, who had received a doctorate within seven years prior to date of submission, are eligible for the award. Historical manuscripts, broadly defined, are appropriate for submission. Manuscripts must conform to the style and length requirements of the Accounting Historians Journal, be the work of one author, and not have been previously published or under review for publication. Barbara D. Merino was selected chair of the first (1988) Manuscript Award Committee (MAC). The MAC receives and evaluates the submitted manuscripts and selects a recipient each year unless the committee determines that no submission received warrants recognition. Merino continued as the chair for 1989. Maureen H. Berry served as chair from 19901994 and J. Richard Edwards served as chair for 1995. Edwards and Donna L. Street cochaired the MAC for 1996 and for the years 19971998 Street served as chair. The Manuscript Award consists of $500 and a certificate of recognition. The manuscript is published in the Accounting Historians Journal after an appropriate review. In late 1986, Richard G. Vangermeersch contributed $3,000 to support the Manuscript Award.

At The Academy’s business meeting on August 15, 1988, in Orlando, Florida, the announcement was made that Jan R. Heier had been selected as the first recipient of the Manuscript Award. The Manuscript Award has been given each year since 1988 except for the year 1995. The recipients and their recognized manuscripts are presented in Table 5.

In late 1990, Richard G. Vangermeersch made a second contribution of $3,000 to support the Manuscript Award. At the meeting of trustees, officers, and key members on March 16, 1991, it was decided that the Manuscript Award be named in honor of Richard G. Vangermeersch. In 1995, eligibility for the award was extended to include fulltime accounting faculty holding a masters degree, when such a degree is considered a terminal degree. At the trustees, officers, and key members meeting on April 18, 1998, a proposal was made and approved to increase the monetary component of the award to $1,000 effective 1998.

TABLE 5
Richard G. Vangermeersch Manuscript Award
Recipients and Manuscript Titles 19881998
YearRecipient Manuscript Title
1988 Jan R. Heier (Auburn “Thomas Affleck and His Cotton Planta
University at Montgomery)tion Record and Account Book: A Study
in the Reasons and Origins of Accounting Principles”
1989 Sarah A. Reed (Texas “A Historical Analysis of Depreciation
A&M University) Accounting The United States Steel Experience”
1990 Moyra J. M. Kedslie “Mutual Self Interest A Unifying Force;
(University of Hull) The Dominance of Societal Closure Over
Social Background in the Early Professional Accounting Bodies”
1991 Anne Fortin (University of “The 1947 French Accounting Plan: Ori
Quebec in Montreal) gins and Influences on Subsequent Practice”
1992 Thomas Tyson (St. John “The Nature and Environment of Cost
Fisher College) Management Among Early Nineteenth
Century U.S. Textile Manufacturers”
1993 Ken W. Brown (Southwest “History of Financial Reporting Models
Missouri State University) for American Colleges and Universities:
1910 to the Present”
1994 Fernando GutierrezHidalgo “Enlightenment and Accounting in the
(University of Seville) Royal Tobacco Factory of Seville”
1996 Rachel Baskerville “The Telling Power of CCA A New
(Victoria University in Zealand Oral History”
Wellington, New Zealand)
1997 Keith P. McMillan, S. J. “The Science of Accounts: Bookkeeping
(Rockhurst College) Rooted in the Ideal of Science”
1998 Michael P. Schoderbek “Robert Morris and Reporting for the
(Rutgers University, New Treasury under the U.S. Continental
Brunswick) Congress”

The Monograph Series: In 1989, 0. Finley Graves became the fourth editor of the Monograph Series, succeeding James L. Boockholdt (19871988). Monograph number six was published in 1991, honoring S. Paul Garner for his contributions on the occasion of his eightieth birthday. The monograph consists of two tributes to Garner and a collection of ten studies dealing primarily with the history of cost accounting. In the process of producing the Garner monograph, Graves obtained an ISBN prefix for The Academy. At the time an ISBN was assigned to the Garner monograph, Graves retroactively assigned ISBNs to all monographs except the first, which was out of print. The Garner monograph was the last monograph to be funded and published through The Academy.

After a discussion of the Monograph Series at the meeting of trustees, officers, and key members on March 16, 1991, it was suggested that Editor Graves investigate the possibility of having the Monograph Series published through another party such as Garland Publishing, Inc. or distributed through Dame Publishing. In 1991, Graves negotiated with Richard P. Brief, accounting editor of Garland Publishing, Inc., to have future issues of the Monograph Series published by Garland. The Academy would retain academic editorial control while Garland would publish and market the volumes. The Academy would not receive any royalties. The arrangement with Garland was approved at The Academy’s trustees and officers meeting on August 11, 1991. The first Academy monograph to be published under the arrangement with Garland was monograph number seven in 1993. The monograph (two volumes) provides a bibliography of Russian language publications on accounting covering the period from 17361917. Monograph number eight presents the English translation of the history of the German public accounting profession. At the meeting of trustees, officers, and key members on August 16, 1998, the motion was made and approved to establish a coeditor for the Monograph Series. The titles, authors, and editors of the monographs are listed in Table 6.

TABLE 6
Monograph Titles, Authors, and Editors 19891998

Title
The Costing Heritage: Studies in Honor of S. Paul GarnetAnnotated Bibliography of Russian Language Publications on Accounting 17361917 [2 Vols.—Vol. 1 (17361900), Vol. 2(19011917)] The History of the German Public Accounting Profession

Publi Mono
cation graph
Date Author Editor
1991 O. Finley 0. Finley
Graves Graves
1993 Wolodymyr 0. Finley
Graves
Motvka
1997
H. B. Markus O. Finley Graves

The Accounting History Classics Series: The Classics Series had been established in 1976 to reprint on an irregular basis notable contributions to accounting history that were no longer in print. In 1987, arrangements were completed with Garland Publishing, Inc. to publish the Academy’s Classics Series. Gary J. Previts, editor of the Classics Series, announced in 1989 that the following two titles were added to the series published through Garland Publishing:

Studies in Accounting (1950) by William T. Baxter
The Growth of Arthur Andersen & Co., 19281973: An Oral
History (1985) by Leonard P. Spacek

The Spacek work, selected for the President’s Hourglass Award in 1986, was previously available only in a limited paperbound version. These two titles increased the number of volumes in the series to six. After discussing the future of the Classics Series at The Academy’s meeting of trustees, officers, and key members on March 16, 1991, the series was suspended, given that past volumes were outofstock or nearly so. Editor Previts was to monitor events and make recommendations as to whether to continue or discontinue the series in light of current demand and the availability of works from other sources.

Accounting History World Congresses: Academy members have provided leadership and support for the world congresses of accounting historians. The Sixth World Congress of Accounting Historians was held in the ancient city of Kyoto, Japan on August 2022, 1992. Kyoto celebrated its 12th centennial anniversary in 1994. The theme of the Congress was “Accounting History: Tradition and Innovation for the 21st Century.” Papers presented at the Congress were published in Collected Papers of the Sixth World Congress of Accounting Historians (3 volumes), edited by Atsuo Tsuji (Japan: Accounting History Association, 1992). Atsuo Tsuji served as convenor and was assisted by Yoshihiro Hirabayashi and Hiroshi Okano, all of Osaka City University. There were over 200 participants from 15 countries.
Selected papers presented at the Sixth World Congress were also included in Studies in Accounting History: Tradition and Innovation for the TwentyFirst Century (Greenwood Press, 1995), edited by Atsuo Tsuji and Paul Garner.

During August 1113, 1996, the Seventh World Congress of Accounting Historians was held at Queen’s University in Kingston, Ontario, Canada. Alan J. Richardson (Queen’s University) served as convenor. This was the first time that the congress had been held in Canada and only the second time that the congress had been held in North America. Over 60 papers were presented around the theme “Disorder and Harmony: Contributions of 20th Century Accounting.” Selected papers (15 papers) from the congress and Daniel Wren’s (University of Oklahoma) plenary address, entitled “Connections: The Shared Heritage of Accounting and Management History,” were published in Research Monograph Number 23 of the CGACanada Research Foundation, entitled Disorder and Harmony: 20th Century Perspectives on Accounting History (1996), edited by Alan J. Richardson. Abstracts of the papers presented at the Congress were also included in an appendix to the monograph.
The first congress was held in Brussels, Belgium in 1970, followed by the only one held in the U.S. at Atlanta, Georgia (1976). Subsequently congresses have been held at London, England (1980), Pisa, Italy (1984), Sydney, Australia (1988), Kyoto, Japan (1992), and Kingston, Canada (1996). The eighth congress is scheduled for July 2000 in Madrid, Spain. The Academy has served as a cosponsor for each of the congresses, except for the first, which was held prior to the formation of The Academy. The venue and identity of the congresses have varied somewhat to reflect the individual preferences of the host country. The congresses provide a forum for the dissemination of research and the generation of interest in accounting history. Moreover, they have provided a link among various accounting historians around the world.

Accounting Historians Journal: The Accounting Historians Journal (AHJ) has continued to gain acceptance as a major accounting research journal. To provide guidance regarding the retention of manuscript files by the editor of the AHJ, the policy was established at the meeting of trustees, officers, and key members on March 16, 1991 that the AHJ editor, upon completion of his/her term of service, would forward all copyrights and author release forms to the Accounting History Research Center where a file will be maintained by volume. Other materials in the manuscript files (e.g., reviewed manuscripts and letters to authors) may be destroyed after two years from the date of decision unless there is a working complaint. At the trustees and officers meeting on May 3, 1992, Coeditor Dale L. Flesher made a motion that The Academy accept a nonexclusive offer by University Microfilms International to microfilm all issues (back and future) of the AHJ. The motion passed unanimously.

The Board of Trustees at its meeting on April 24, 1993 approved the termination of the arrangement with NihonShoseki, Ltd. as the exclusive wholesale distributor for the AHJ in Japan. A special letter of thanks was sent to NihonShoseki for its help in assisting The Academy’s development in Japan over a 15year period (19771991). After a discussion on the budget for the AHJ at the meeting of trustees, officers, and key members on April 30, 1994, a page budget for each issue was set at an upper limit of 200 pages or $10,000.

At the meeting of trustees, officers, and key members on April 20, 1996, a proposal that the submission fee of the AHJ be reduced from $15 to $0 for members and from $38 to $25 for nonmembers was approved. The latter change would mean that authors who were not members would no longer automatically be given membership status following a paid submission. At the meeting of trustees and officers on December 6, 1997, it was decided that the $25 submission fee for nonmembers would also be eliminated, thus ending the charge of a submission fee which had begun at the beginning of 1987.

At the meeting of trustees, officers, and key members on August 14, 1996, a motion was passed that starting after 1997, the AHJ editorship would be a fixed threeyear term. The editor would be authorized to appoint an associate editor to direct distribution. Except for the year 1996 when some distribution problems were encountered, issues of AHJ have appeared with a minimum of delays.

Editors and Editorial Board: On June 1, 1989, coeditors of AHJ, Gary J. Previts and Mary S. Stone, turned over the editorship duties to Dale L. Flesher and William D. Samson. The first issue of the AHJ for which editors Flesher and Samson were responsible was the June 1990 issue. In 1989, the publication dates of the AHJ were changed from spring and fall to June and December in order to establish firmly calendar date timetables. Flesher and Samson continued to use the concept of associate editors that had been implemented by prior editors. Associate editors during the editorship term of Flesher and Samson were: J. Richard Williams (June 1990December 1990), Laurie J. Henry (December 1990June 1992), Tommie Singleton (December 1992June 1994), and Patti A. Mills, who edited the Review of Books and Other Publications (June 1990June 1994). Mills succeeded Barbara D. Merino who had served as editor of Book Reviews since the beginning of 1986. A little over two years after assuming the coeditorship, Flesher reported at the annual business meeting on August 12, 1991 that the number of submissions had decreased slightly but that the quality had improved.

On January 1, 1994, Barbara D. Merino and Patti A. Mills succeeded Dale L. Flesher and William D. Samson as editors of AHJ. The first issue of AHJ for which editors Merino and Mills would be responsible was the December 1994 issue. Associate editors during the Merino and Mills editorship included Mary Ellen DeCoste, who served from 1994 until her untimely death on April 15, 1997, Jennifer B. Hayes for the 1997 issues, and Victoria K. Beard, who edited the Review of Books and Other Publications (December 1994December 1997).

The nomination of Richard K. Fleischman as managing editorelect for 1997 for AHJ and editor beginning in 1998 was approved at the December 7, 1996 meeting of officers and trustees. To assist in the transition of editorial teams, the managing editorelect was authorized to appoint an editorial board and production editor. On January 1, 1998, Richard K. Fleischman and A. J. Cataldo (production editor) assumed the editorship of the AHJ from Barbara D. Merino and Patti A. Mills. Victoria K. Beard continued on the editorial staff as Book Review Editor. Current and former members of the Editorial Board are listed in Table 7.

The Charles Waldo Haskins Accounting History Seminar: Approximately ten years after the Third Charles Waldo Haskins Accounting History Seminar was held in Atlanta, Georgia, the seminar was again held in Atlanta. The Fourth Charles Waldo Haskins Accounting History Seminar was held on December 12, 1989 at the Atlanta Hilton Hotel. The fourth seminar was hosted by The Academy, the School of Accountancy at Georgia State University, and The Academy’s Accounting History Research Center located at Georgia State University. Alfred R. Roberts and Elliott L. Slocum coordinated the seminar. The theme of the seminar was “Research in Accounting History: People, Issues, and Trends.” In addition to the 13 papers presented, a luncheon presentation on “Concerns and the Profession of Accountancy” was made by Eugene H. Flegm and a dinner presentation on “Insight into the Recent Proposals to Change the CPA Exam” was made by Wilbert Schwotzer. The Fifth Charles Waldo Haskins Accounting History Seminar was held in Atlanta on November 1214, 1998.

TABLE 7
Current and Former Members of the Editorial Board
The Accouting Historians Journal
19891998
1998 1997 1996 1995 1994 1993 1992 1991 1990 1989

Maureen H. Berry X X X X X X X X
Ashton C. Bishop, Jr. X X X d
Jesse V. Boyles X X X X d
Robert J. Bricker X X X X d
Richard P. Brief X X X X X X X X X X
Dale A. Buckmaster X X X X d
Sandra D. Byrd j X X X X
Garry D. Carnegie X
Michael Chatfield j X X X X X
Edward N. Coffman j X X X X
Mark A. Covaleski X X X X d
Barry E. Cushing j X X X X
James Don Edwards j X X X X
John R. Edwards X

TABLE 7 (cont’d)

Current and Former Members of the Editorial Board
The Accouting Historians Journal
19891998
1998 1997 1996 1995 1994 1993 1992 1991 1990 1989
Richard K. Fleischman
Dale L. Flesher
Tonya K. Flesher x
Anne Fortin x
Paul M. Frishkoff
Michael J. R. Gaffikin x
S. Paul Garner
Horace Givens
O. Finley Graves x
Esteban Hernandez Esteve x
Sarah A. Holmes x
Karen L. Hooks x
Yoshiaki Jinuai
H. Thomas Johnson
Hans V. Johnson
Orace E. Johnson
X X d
X X d
j
j
X X d
j
X X d
X X X
j
X X d
X X d
X X d
j
j
Moyra J. M. Kedslie x
J. Edward Ketz
Lawrence A. Kreiser
Anthony T. Krzystofik
Thomas A. Lee x
Yannick Lemarchand x
Steve E. Loeb
Anne Loft x
Richard H. Macve
Harvey Mann
Richard V. Mattessich x
AlanG. Mayper x
Carol J. McNair x
Cheryl S. McWatters x
Barbara D. Merino x
Patti A. Mills
Paul J. Miranti x
Kenneth S. Most
George J. Murphy
Christopher J. Napier x
Marilyn D. Neimark
Christopher Nobes
Leslie S. Oakes x
Hiroshi Okano x
J X X
j X X
d
X X X
j X X
j X X
Lee D. Parker x
Robert H. Parker
Chris Poullaos x
Gary J. Previts x
Joseph R. Razek
Zabihollah Rczaee
Robert C. Ricketls x
Alfred R. Roberts
Shizuki Saito
Shigeto Sasaki
Dieter Schneider

TABLE 7 (cont’d)
Current and Former Members of the Editorial Board
The Accouting Historians Journal
19891998
1998 1997 1996 1995 1994 1993 1992 1991 1990 1989

HannsMartm Schoenreid j
William J. Schrader
Michael E. Scorgie X
Kumar N. Sivakumar X X X X d
Donald H. Skadden
David Solomons j
Ram S. Sriram X X X X d
Ross E. Slewart X X X X
Mary S. Stone X X X X X
Donna L. Street X
Tomoko Takayama X X X d
James J. Tucker
Thomas N. Tyson X X X X d
Richard G. Vangermeersch X X X X X
Gloria L. Vollmers X X X X d
Eamonn J. Walsh X X X d
Murray C. Wells j
John J. Williams
Arthur R. Wyatt
Edward Younkins j
Joni J. Young X X X X d
Stephen A. Zeff X X X X X
x = both issues d = December issue only (inadvertently labeled Fall issue) j = June issue only

The Accounting Historians Notebook: Dale L. Flesher served as editor of The Accounting Historians Notebook during the period 19801989, at which time Elliott L. Slocum assumed the responsibilities of editorship. During Flesher’s 10year editorship, the Notebook continued to grow not only as a newsletter for members but also as an outlet for short historical articles. Editor Slocum continued the established general format and content of the Notebook, consisting basically of news items, messages from The Academy’s president, official business such as minutes from meetings, and several short historical articles. A new section of the Notebook, “Notes about Academy Members,” started appearing in the fall 1990 issue in an effort to keep up with the activities of Academy members and the recognitions they had received.

To help in containing costs, it was decided at the meeting of trustees, officers, and key members on November 18, 1990 that future issues of the Notebook should follow a page budget of no more than 36 pages (or 72 pages per year). Inclusion of articles was to be a lower priority. At the March 16, 1991 meeting of the trustees, officers, and key members, Slocum indicated that future issues of the Notebook would emphasize news items up front, followed by short articles (historical nugget types) if needed. In relation to a question raised at the meeting of trustees and officers on December 8, 1991 regarding copyright procedures followed by the Notebook, Editor Slocum indicated that the Notebook would adopt the form and procedure followed by AHJ.

An author/contributor index to Volume 1 Volume 17 (19781994) of the Notebook, authored by Dale L. Flesher and Elliott L. Slocum, appeared in the spring 1995 issue (pp. 3236).

At the December 7, 1996 meeting of officers and trustees, Editor Slocum was authorized to appoint Kumar N. Sivakumar as coeditor of the Notebook. Since the semiannual publication schedule of the Notebook (spring and fall) might overlap with the publication dates of the AHJ, the publication dates of the Notebook were changed from spring and fall to April and October in 1997 in order that members of The Academy might receive published materials on a quarterly basis.
Accounting History Research Center. Established in 1982 at Georgia State University, the Accounting History Research Center (AHRC) has served as a repository for limited collections of accounting books, annual reports, collections of personal correspondence and documents, and as a cornerstone for many of The Academy’s functions and administrative operations.

At the meeting of trustees and officers on August 9, 1992, Codirector Elliott L. Slocum reported that the AHRC would be moving to a new location as the result of a move to another building by Georgia State’s School of Accountancy. Codirector Alfred R. Roberts reported at the business meeting on November 22, 1992 that the new location of the AHRC would consist of a separate conference room and a separate stack area for collections.

Over the years, significant contributions have been made to the AHRC including contributions from Andrew Barr (retired chief accountant, Securities and Exchange Commission), Andrew D. Braden, James Don Edwards, Salvatore A. Gambino (Commercial Technical Institute “Leonardo da Vinci” of Milazzo), and S. Paul Garner. In 1993, Elmer G. Beamer (retired partner, then Deloitte, Haskins & Sells) donated files regarding education issues with which he had been involved. In 1990, the AHRC received from Mrs. Frank C. Slingerland texts used by her husband during the 1920s, and in 1997 Mrs. Virginia Jones made a substantial contribution of publications from the estate of her husband, James W. Jones (CPA, Baltimore, Maryland).

It was reported at the meeting of trustees on August 14, 1988 that during the spring, records of the Federation of Schools of Accountancy (FSA) were received at the AHRC. Elliott L. Slocum, as chair of the FSA’s Historical Materials Committee, was charged with cataloguing these materials, which were to be housed in the AHRC.

At the annual business meeting on December 10, 1994, Codirector Slocum noted that the AHRC, like the Tax History Research Center, would offer research fellowships for individuals wishing to conduct research there. Slocum reported at the annual business meeting on December 7, 1996 that the holdings in the AHRC had been catalogued.

Alfred R. Roberts and Elliott L. Slocum served as codirectors of the AHRC from 1987 to June 1995 when Roberts retired from Georgia State University. At the meeting of officers and trustees on December 7, 1996, the motion was approved for Director Slocum to appoint Kumar N. Sivakumar and Ram S. Sriram as associate directors of the AHRC. Roberts, in recognition of his contributions to the AHRC, was named director emeritus.

Academy Video and Audio Tape Library: The holdings of the Video and Audio Tape Library (VATL) at the University of Mississippi have increased significantly since it received its first donation, consisting of the Distinguished Accountants Series on videotape from Michigan State University in 1980. Expansion of the VATL includes contributions of Leonard Spacek’s history of Arthur Andersen & Co. (circa 1988), additional tapes of Leonard Spacek’s fireside chats from the 1960s, Eugene H. Flegm’s tape on the standardsetting process, three tapes on Lee D. Parker’s interview with Louis Goldberg, and tapes that Thomas J. Burns prepared in 1981 on the AAA’s outstanding educators. In 1993, Tonya K. Flesher, then president of The Academy, announced that Gerald D. Searfoss of Deloitte & Touche arranged to have 127 videotapes of the Dingell Commission hearings donated to the library. Richard G. Vangermeersch’s interview with Ruth S. Leonard and interviews of Dale L. Flesher and Gary J. Previts with Andrew Barr and S. Paul Garner are also available. As previously mentioned, the video of

The Academy’s 1992 research conference and the videos of selected portions of the 1994 and 1996 research conferences are in the library. It was decided at the August 11, 1991 meeting of trustees and officers that the Academy’s 3/4inch, Umatic format video tapes would be converted to 1/2inch, VHS tapes to help facilitate their use. The VATL tapes (except those of the Dingell Commission) are available for loan. Requests have been received from all over the world.
Tax History Research Center. Since the establishment of The Academy’s Tax History Research Center (THRC) in 1987 at the University of Mississippi, it has matured into a national repository for archival tax materials. While the core of the holdings of the THRC is the E. Louis Raverta collection (over 500 volumes), a number of valuable contributions have been made over the years, including contributions by Joe Black (CPA, Water Valley, Mississippi), Howard Davidson (Booneville, Mississippi), Dale L. Flesher, S. Paul Garner, Deloris Heniser (public accountant, Albany, Indiana), Thomas Hodge, Ronald J. Huefner, Donald C. Marshall, Alfred R. Roberts, BDO Seidman (Memphis office), Frank Stabler, Price Waterhouse, and Dwight Young, Jr. (CPA, Oxford, Mississippi).
In 1991, the THRC moved into new quarters, doubling the floor space of the original tax history center. A number of new bookcases were added mainly to house the substantial donation in 1990 from the Memphis office of BDO Seidman. Many of the items were the personal research materials used by P. K. Seidman in coauthoring the important work on the legislative history of the income tax.

The THRC has an extensive collection of tax services, congressional committee reports, books, journals, and other publications, dating back to 1909, dealing with the federal income tax. Some state materials, primarily theoretical or policy oriented, are also available. The valuable historical resources of the THRC, combined with the modern collection of tax materials at the University of Mississippi, makes the university an ideal place for tax history and policy research.

At the meeting of trustees, officers, and key members on April 30, 1994, a motion was passed to offer research fellowships for individuals wishing to conduct research at the THRC. The grant can be used only for lodging at the Alumni House Hotel at the University of Mississippi during the time the researcher is working at the THRC. Both predoctoral and postdoctoral fellowships are considered. It was announced at the business meeting of The Academy on December 6, 1997 that one grant had been awarded and that a catalogue of the THRC’s holdings had been placed on disk. Tonya K. Flesher has served as the director of the THRC since it was established in 1987.

Academy Administrative Office: In 1995, The Academy established its administrative office in the Garner Center for Current Accounting Issues at the Culverhouse School of Accountancy at the University of Alabama. The dedication ceremony to establish the administrative office was held on November 13, 1995, in Bidgood Hall, where the Garner Center is located. Featured speaker, Gary J. Previts, addressed approximately 50 in attendance on the subject of “Accounting History Evolution and the Future.” William D. Samson, who assumed the duties of The Academy secretary as of January 1, 1996, directs many of the administrative functions.

At the dedication ceremony, S. Paul Garner, a founder and life member of The Academy, was honored for his lifetime contributions to accounting history and to The Academy. Alfred R. Roberts, also a founder of The Academy, was recognized for his many contributions to The Academy with the award of life membership and the presentation of a bound volume of letters of congratulations and appreciation from his Academy friends and colleagues.

National EDP Auditing Archives: Early in 1993, President Tonya Flesher, with the assistance of Tommie Singleton, obtained for The Academy a collection of historical materials relating to EDP auditing from the early 1950s to 1990. The materials are held in the National EDP Auditing Archives, housed on the University of Mississippi campus and sponsored by The Academy. Significant contributions have been made to the archives over the years, including contributions by Harold Weiss (Automation Training Institute), Don Adams (AICPA), Stan Halper (Coopers & Lybrand), and Robert Parker (historian, Electronic Data Processing Auditors Association, now Information Systems Audit and Control Association). Dale L. Flesher has served as director of the National EDP Auditing Archives since its formation.

The Peter L. McMickle Accounting History Library: In late 1997, Peter L. McMickle contributed a major collection to The Academy of approximately 1,640 rare accounting books, dating back to 1655, of which about 400 were published prior to 1900. The collection is considered to be one of the most complete as to

19th century works on accounting. Such a collection provides an archive of great potential for historical research. The collection, housed at the University of Mississippi, was named “The Peter L. McMickle Accounting History Library.

CONCLUDING COMMENTARY

The Academy of Accounting Historians was established in 1973 to facilitate the study of accounting history. It is a service organization of dedicated volunteers who give generously of their time and talents. Over time, it has attracted the support of professional groups as well, including the financial commitment of members, other individuals, and firms.

The Academy’s existence presumes that, in a rapidly changing business environment, awareness of the origins and evolution of accounting issues enables the professional accountant, academic and practitioner, to make better decisions. The Academy encourages dissemination and publication of research, and continues to review and amend research programs and communication processes.

A major focus of The Academy is to encourage younger academics to direct their research talent toward historical inquiry. Evidence of the success of this effort is shown by the recipients of the Richard G. Vangermeersch Manuscript Award.

The Academy continues today as an independent organization having established an administrative office at the University of Alabama in 1995. It continues to expand the areas where historical materials can be preserved, as with the establishment of the National EDP Auditing Archives at the University of Mississippi.
Over the years, The Academy has become recognized globally as an institution which has positively influenced the course of historical scholarship. With the anticipated involvement of new members and the continued contribution of established members, there is every indication that it will continue on this course.