EDITORIAL

The incoming editor, Gary J. Previts, has requested that all arti¬cles accepted by me be published under my editorship, and I am obliging him by doing so. For this reason, the customary book re¬views and dissertation abstracts sections of the Journal have been deferred to the next issue.

Nevertheless, it is interesting to note that under my editorship the “normal” Volumes 11 of 1984 and 12 of 1985 averaged 180 pages and 160 pages respectively, as against slightly over 100 pages for Volume 6 of 1979. Thus, we have clear evidence that interest in accounting history is growing, that more good articles are being submitted than ever before, and that subscribers are getting exceptional value for money. May this happy state of affairs continue.

An Editorial in Volume 11, No. 2 pointed out that it takes a long time for an editor’s work to become recognizable in the pages of a magazine because he publishes material submitted to, and even accepted by, a predecessor. Presumably this will no longer be true for The Accounting Historians Journal. Moreover, a look back over Volumes 12 and 13 provides some insights into the prefer¬ences of the editor and the editorial board, and particularly our contributors.

It is interesting to observe that, although no aspect of accounting is more international than its history, the great majority of con-tributors continue to be United States accounting professors. This may be due to the influence of the American Association of Col-legiate Schools of Business (AACSB), the standards of which have included a “publish or perish” attitude in many departments and schools of accounting. However, the Journal has played host to authors from Australia, Belgium, Canada, Ghana, New Zealand, and the United Kingdom.

Another observation concerns the wide range of contributors’ interests. We have had biographical notes, bibliographical studies, analyses of accounting records, in-depth examinations of the his¬tory of accounting thought on a number of important issues, and works on auditing and taxation as well as accounting.

The three authors who are represented by two contributions each, George Murphy (Canada), Ernest Stevelinck (Belgium) and Williard Stone (U.S.A.), certainly belong at the head of any list of con¬temporary accounting historians.

The hands of the editors, including those responsible for book reviews and doctoral dissertations, are visible. Not so those of the editorial board, most of whom have served for more years than they may have intended when first taking upon themselves this obligation. To them a special thanks, and a public recognition of their dedicated service to the Journal. Thanks, also, to the pro¬duction editors who have worked so diligently on Volumes 11 through 13. And finally, best wishes for the continued success and growth of The Accounting Historians Journal,

Kenneth S. Most
Florida International
1986