Konrad W. Kubin
VIRGINIA POLYTECHNIC INSTITUTE AND STATE UNIVERSITY
INTERlM REPORT OF THE RESEARCH COMMITTEE
Charge. The Research Committee was charged to establish topics and relative priorities for sponsored and personal historical research over the short term (3 to 5 years) such that the widest benefit would accrue to the accounting discipline. Appropriate methodologies for research in accounting history were also to be identified and evaluated.
Members. The Committee consists of the following members: Michael Chatfield—California State University at Hayward Richard H. Homburger—Wichita State University Konrad W. Kubin, Chairman—Virginia Polytechnic Institute and State University Murray C. Wells—University of Sydney Basil S. Yamey—London School of Economics and Political Science Problems Encountered. The efforts of the Research Committee— as is probably true for all other committees—have been hampered by the fact that a formal meeting could not be arranged since our Committee was dispersed over three continents. The result was that we had a slow, laborious start because such tasks as interpreting the charge, limiting the scope of our endeavor, and setting priorities for accomplishing the various facets of the charge could only be achieved through ti meconsu m i ng correspondence.
We finally agreed to first concentrate on preparing a list of research projects in accounting history which members of The Academy were contemplating to investigate or would like to see investigated by a team of researchers with similar interests.
Accomplishments To Date. In order to identify such research projects, I developed and mailed a questionnaire to virtually all members of The Academy except those living in Australia and the United Kingdom. Since these two countries were represented on the Committee, I asked Professors Wells and Yamey to similarly poll the Academy members in their respective countries.
The questionnaire requested the respondents to (1) identify projects, areas or topics in accounting history which were in need of further research; (2) list the significance of or reasons for each proposed project, and; (3) denote the research methodology or methodologies and the type of individuals, disciplines or skills required to carry out each of the suggested projects. Space was provided for the respondents to identify themselves and indicate whether they would be interested in working on a committee charged with carrying out the research project proposed by them or a related project.
Even though the questionnaire was not of the selection-type variety (e.g., Strongly Agree—Agree—Disagree—Strongly Dis-agree), but instead required the respondents to supply their own answers and reasons for them, about 40 members responded, suggesting approximately 60 research projects. Inputs were received from seven countries besides the three countries represented by Committee members. All continents except Antarctica were represented.
Currently, I am in the process of transcribing and editing the responses since several of the research topics proposed are quite similar in nature and probably can be combined to group projects. Once this is accomplished, the transcribed and edited research proposals will be sent to the other Committee members so that we can finalize our report and make recommendations to The Academy for setting up committees charged with researching various projects.
Interim Recommendations. At this point our Committee would like to make the following recommendations:
(1) The Research Committee should be continued with the present members so that the task of preparing a comprehensive list of possible research projects in accounting history can be completed.
(2) At least one more member should be added to the committee preferably one who has a strong background and interest in research methodologies appropriate for historical inquiries into accounting. Such an expanded Committee could then attempt to tackle other tasks inherent in the charge.
(3) The final report of the Research Committee should be published either in The Academy’s Working Paper Series or in a similar suitable form. The dissemination of the Committee report is deemed essential to make all Academy members aware of con templated research activities in the history of accounting and to provide doctoral students and others with ideas of possible dissertation or research topics in accounting history. (4) The Research Committee should be established as a standing or permanent committee of The Academy, consisting of, for example, six members appointed for three-year terms, two members retiring each year by rotation. Such an arrangement would assure the degree of continuity needed to guide the setting of The Academy’s research objectives and direction; the rotation provisions, at the same time, would allow the desired inflow of new thoughts and ideas without which any committee could not survive for a long time.
(Vol. 2, No. 4, p. 7, 1975)
