NOTICEBOARD

Call for

CONFERENCE PROPOSALS 2002 – 2004

The Academy of Accounting historians was formed in 1973. It was granted a charter as a notforprofit corporation in the State of Alabama and, subsequently, was granted taxexempt status in the United States. The objectives of the Academy are to encourage research, publication, teaching and personal interchanges in all phases of Accounting History and its interrelation with business and economic history. The flagship publication of the Academy is The Accounting Historians Journal. Membership in the Academy is open to persons in all countries who are interested in Accounting History. The current membership (Individuals and Institutional Affiliates) totals approximately 875, representing more than 34 different countries.

As part of its mandate, the Academy of Accounting Historians holds two research conferences per year (typically in August and November respectively). The goals of the conferences are to provide opportunities for accounting history researchers to present their work, to raise the profile of accounting history and to provide opportunities for networking among those interested in the field. The conferences also serve to raise the profile of the hosting institution and to reinforce the importance of accounting history within those institutions.

Recent conferences have included:

Accounting Hall of Fame University of Ohio,
50th Anniversary Columbus, OH
International Accounting Drexel University,
History Philadelphia, PA
Writing Accounting Histories:
Genres and Constructions Santa Fe, NM

The Academy has adopted a threeyear planning cycle for its conferences and welcomes proposals for conferences through 2004. Proposals should provide a theme (perhaps tied to some accounting event of local historical significance or to provide perspective on a contemporary issue), the names and backgrounds of the organizers and plans for fundraising to support the conference. The Academy will provide administrative support, promotion of the conference on its web site and through its publications, and support for fundraising. Conferences may be proposed for any region of the world. Proposals will be considered at any time but early submissions will be favoured.

Proposals should be sent to the VicePresident, Conferences and Partnerships, of the Academy:
Professor Alan J. Richardson
School of Business
Queen’s University
Kingston, Ontario
Canada K7L 3N6
Indonesian Management & Accounting Research
Call for Papers

IMAR aims to advance the state of knowledge across the management and accounting discipline. We invite papers in all areas of accounting, auditing, finance, and taxation fields which will be of interest to both academics and practitioners. Papers based on research conducted in Indonesia, Asia, the Pacific and from around the world will be considered. The primary criteria for accepting papers will be that of research quality, originality and significance. Studies that offer analysis and discussion of education, policy and practice implications are also particularly welcome. Papers must be written in a style that is readable for academics and researchers and for practitioners.

IMAR wishes to publish papers that offer new perspectives and understandings for the management and accounting disciplines. We encourage research into issues that are of both regional and international importance. Studies can be international, national, regional, or organization specific. Methodologies that employ any of single, multiple, or interdisciplinary perspectives are welcome. Positivist, qualitative, historical and literature review studies are all eligible for consideration. Book reviews and research notes will also be published.

Three paper copies of completed papers must be sent to:
Dr Sofyan S Harahap, Editor in Chief
The University of Trisakti
The Institute of Publishing Faculty of Economics
Jalan Kyai Tapa. Gedung Hendrawan Sie Lt 5
Jakata 1 1440 Indonesia
Phone: (62) (21) 566 9178
Email: HYPERLINK”mailto:imar usakti@fe” imar usaktia @fe_ .usakti.ac.id.
Or refer to Trisakti University Website: _ HYPERLINK
“http://www.trisakti.ac.id” http://www.trisakti.ac.id

Scope of the Journal:

Our scope includes (but is not necessarily limited to ) the following:

— Financial and management accounting
— Auditing
— Taxation
— Information systems
— Electronic commerce
— Information and decision science
— Finance and banking
— Organization behaviour
— Organizational change
— Strategic Management
— Human Resources Management
— Public sector accounting and management
— Nonfor Profit Organization management and accounting
— Management control and accountability
— International management and accounting
— Cultural aspects of management, accounting and auditing
— Management and accounting history
— Ethics
— Social and Environmental Accounting and Management
— Performance Evaluation
— National and regional management and accounting
— Etc.

Noticeboard 221
Accounting, Business & Financial History Conference 1718 September 2002
Centre for
Business
Performance
Thought
leadership
from the
Institute…

Sponsored by the Centre for Business Performance, Institute of Chartered Accountants in England & Wales
Guest Speaker — Professor Richard Macve

Theoretical, empirical and review papers are welcomed in all areas of accounting, business and financial history.
The conference provides delegates with the opportunity of presenting and discussing, in an informal setting, papers ranging from early working drafts to fully developed manuscripts. The format of the conference allows approximately 40 minutes for presentation and discussion in order to help achieve worthwhile feedback from those attending

In the past, many papers presented at Cardiff have subsequently appeared in print in Accounting, Business and Financial History, edited by John Richard (Dick) Edwards and Trevor Boyns, or in another of the full range of international, refereed academic accounting, business and economic history journals.
The conference will be held, this year, at Aberdare Hall, Cathays Park, Cardiff, CF14 3UX, UK, from lunchtime on Tuesday, 17 September to midafternoon on Wednesday, 18 September.

The fully inclusive conference fee (covering all meals, the conference dinner on Tuesday and accommodation) is £100.
Those wishing to offer papers to be considered for presentation at the conference should send an abstract of their paper (not exceeding one page) to:
Julie Roberts Cardiff Business School, Colum Drive, Cardiff, CF10 3EU
Tel +44 (0)29 2087 5731 Fax +44 (0)29 2087 4419 Email. RobertsJA1@cardiff.ac.uk
The deadline for submissions is 31 May 2002 with earlier proposals for papers encouraged.
Following the refereeing process, applicants will be advised of the conference organisers’ decision on 30 June 2002.

Accounting History
CALL FOR PAPERS

Management Accounting as Social and Institutional Practice

Increasingly, the role of management accounting in both shaping and being shaped by its social and institutional context is being recognised and underscored (Hopwood, 1994; Puxty, 1993). Management accounting as social and institutional practice, as opposed to objective technique, is particularly discernible in historical research. Historical studies reveal how management accounting serves to create and foster social and institutional arrangements across both space and time. As historians examine management accounting in its contexts, we shed greater light on the intertwining of accounting within organisational and social life. Social and institutional practices do not emerge in a vacuum. Rather, these practices emerge as a result of the impacts of differing historical developments and pointintime events. Across time and space, management accounting alters the organisational terrain and is implicated in relationships of power and domination. Moreover, management accounting is understood increasingly as a calculative force within the organisation, as compared to a neutral, objective documentor of events and activities.

The objective of this special issue of Accounting History is the examination of social and institutional practice, with a view to articulating the role of management accounting in constituting and reconstituting the organisation. Submissions are sought which explore themes in historical perspective such as:

• the comparative international study of management accounting technology and discourse;
• the constitutive role of management accounting as relationships of power and domination;
• the accountability implications of management accounting practices;
• the transformative agenda of management accounting;
• the evaluative nature of management accounting across both space and time;
• the change across space and time in the calculative rationales and expertise of management accounting.

Case studies (of a single entity or of more than one entity) are particularly encouraged.
This special issue of Accounting history is scheduled to appear in November
2002. Submitted papers will be refereed in the usual way.

Submissions (three copies) should be forwarded by 15 February 2002 to:

Cheryl S. McWatters
Faculty of Management
McGill University
1001 Sherbrooke Street West
Montreal
Quebec H3A 1 GA
CANADA

References:

Hopwood, A., (1994), Accounting as Social and Institutional Practice, Cambridge: Cambridge University Press, Puxty, A.G., ( 1993), The Social and Organizational Content of Management Accounting, London: Academic Press.

Noticeboard

Accounting and Business
Volume 31 Number 2
Contents

Articles

The true and fair view requirement in recent national implementations
The overriding importance of internationalism: a reply to Nobes
Accounting information and analyst stock recommendationdecisions: a content analysis approach
Corporate environments and international transfer pricing:an empirical study of China in a developing economy framework
The effect of sequential information releases on trading volume and price behaviour
Factors associated with auditor changes: a Singapore study

Research

Spring 2001
Sally Aisbitt 83
Christopher Nobes
David Alexander 91
Gaéton Breton 97
Richard J. Taffler
K. Hung Chan 109
Lynne Chow
YiMien Lin 125
Taychang Wang
ESah Woo 139
Hian Chye Koh

THE ACADEMY OF ACCOUNTING HISTORIANS APPLICATION FOR 2001 MEMBERSHIP

Individual Membership: $45.00
Student Membership: $10.00
Name: (please print)_
Mailing Address:
City: State:
Zip Code: Country:
Accounting History Area of Interest:
Phone: Fax:
Email:
Method of Payment: / / check enclosed
/ / Mastercard / / VISA
Card Number:
Expiration Date:
Signature:
Mail to: Mrs. Kathy H. Rice
The Academy of Accounting Historians
The University of Alabama
Box 870220
Tuscaloosa, AL 35487
USA