国际会计教育与研究协会的前身(1966-1983):对建立国际学术会计协会的早期倡议的回顾

IF 9.4 3区 管理学 Q1 BUSINESS, FINANCE Journal of International Financial Management & Accounting Pub Date : 2019-05-03 DOI:10.1111/jifm.12096
Frank Clarke, Graeme Dean, Martin Persson
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引用次数: 3

摘要

对这一主题的兴趣源于对新数据的研究,讨论了1966年至1983年期间建立国际学术会计协会的几个先前建议,最终在1984年成立了国际会计教育与研究协会(IAAER)。几位学者之间的相关通信现在在悉尼大学的R.J.钱伯斯档案中公开。这使我们能够对1984年以前的国际原子能机构的前身作出合理的陈述,从而填补了我们对该组织历史的理解空白。我们首先讨论了钱伯斯和其他人的愿望,并试图促进会计研究和实践的国际方法。钱伯斯试图组织一个国际智库,但没有成功,他从20世纪60年代中期开始组织一个类似当时国际经济协会的组织。他坚持不懈,通过参加会计精英协会——国际会计研究人员协会。最终,他和阿道夫·恩托芬(Adolf Enthoven)、大卫·所罗门(David Solomons)等人在1977年和1978年提议成立一个国际会计教育者和研究人员联盟,这些提议被抛弃了。当时其他主要会计学者的努力,特别是Norlin Rueschhoff和Seigo Nakajima,也被证明影响了1984年简化的IAAER机构的最终形成,最初,它的成员和目标都是基于个人的。后来,IAAER变得更像钱伯斯在1997年柏林国际会计教育会议上提出的会计教育者和研究人员的国际联盟。
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Antecedents of the international association for accounting education and research (1966–1983): A review of early initiatives to develop an international academic accounting association

Interest in this topic followed examination of new data discussing several antecedent proposals for establishing an international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International Association for Accounting Education and Research (IAAER). Relevant correspondence between several academics is now publicly available in the R.J. Chambers Archive at the University of Sydney. This enables justified statements to be made about the pre-1984 antecedents of the IAAER, thereby filling a vacuum in our understanding of the history of the organization. We initially discuss Ray Chambers’ and others’ desire for, and attempts to promote an international approach to accounting research and practice. Chambers unsuccessfully attempted to organize an international think-tank, beginning in the mid-1960s with something like the International Economic Association of that time. He persisted, through participation in the Accounting Researchers International Association, an elite accounting society. Eventually, those proposals were discarded as he and others like Adolf Enthoven and David Solomons proposed an international confederation of accounting educators and researchers in 1977 and 1978. Efforts of other leading accounting academics of that time, in particular Norlin Rueschhoff and Seigo Nakajima, are also shown to have influenced the eventual formation of the simplified 1984 IAAER body with, initially, its individual-based membership and objectives. Later, IAAER would become much more like the international confederation of accounting educators and researchers that Chambers had proposed in the 1997 Berlin International Conference on Accounting Education.

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来源期刊
CiteScore
9.10
自引率
2.00%
发文量
23
期刊介绍: The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Providing a forum for the interaction of ideas from both academics and practitioners, the JIFMA keeps you up-to-date with new developments and emerging trends.
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