Accounting and Business Research
Volume 31 Number 1 Winter 2000

Contents

Articles

Models of the reporting entity and accounting for equity-based consideration John Forker 3

The use of biodata in the pre-selection of fully-accredited graduates for Elizabeth Gammie 19
chartered accountancy training places in Scotland

Budget emphasis, participation, task difficulty Chong M. Lau 37
and performance: the effect of diversity Christen Buckland
within culture

Disclosue of proprietary information in the course of an acquisition Alfred Wagenhofer 57
Commentary

The golden age of Raymond John Chambers, professional accountant T. A. Lee 71
and university educator 1917 to 1999: a memorial

Notices

The 9th World Congress of Accounting Historians (WCAH) will be held in Mel-bourne in 2002. The recently held Congress in Madrid attracted almost 200 delegates from 23 countries drawn from all five continents. Deakin University is the host institution of the Congress. The Convenor is Professor Garry Carnegie of Deakin University.

The 9th WCAH will be held at Rydges Riverwalk Hotel, a specialist and popular conference venue on the banks of the Yarra River. With a cosmopolitan culture and regular direct flights connecting the city to most of the major centres around the world, Melbourne is an ideal centre for an international conference. While Melbourne is a dynamic city, it retains much of the charm and buildings of the nineteenth century during which time it was known as “Marvellous Melbourne”. It is recognised as one of the most livable cities in the world, having a wide range of cultural, entertainment and sporting facilities. Melbourne has many fine eating establishments offering a wide array of gourmet delights to satisfy the most discerning taste.

The 9th WCAH is at the beginning of the twenty-first century. The next hundred years provide exciting opportunities to expand the influence and scope of accounting history research and thus to augment our knowledge of the international dimensions of accounting’s past and present. For this Congress a series of research themes representing a number of the key interests of accounting historians has been adopted. It is, however, recognised that some scholars will be pursuing other facets of accounting’s past and such papers will also be welcomed.
Call for papers

Papers that embrace the following themes are encouraged:

• Professionalisation of accounting
• Cost and management accounting
• Financial reporting and accounting regulation
• Accounting in social institutions
• Comparative international accounting history
• Historiography

Papers which do not fall conveniently within one of these themes are also encouraged and will be considered for presentation.
Papers should be written in English and will be subject to a peer review process through the Program Technical Committee. Submissions in electronic form will be accepted.

Submission of Papers
Papers for the 9th WCAH should be submitted by 14 January 2002 to:
Garry Carnegie
Congress Convenor
School of Accounting and Finance
Deakin University
Geelong
Victoria 3217
AUSTRALIA
Email: 9WCAH@deakin.edu.au
Notification
Notification of papers accepted for inclusion in the 9th WCAH program will be completed by 14 March 2002
Further details of the 9th WCAH will be progressively added to the Congress website: www.deakin.edu.au/wcah/

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:
E-mail:
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