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
{"title":"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","authors":"Frank Clarke,&nbsp;Graeme Dean,&nbsp;Martin Persson","doi":"10.1111/jifm.12096","DOIUrl":null,"url":null,"abstract":"<p>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.</p>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"30 2","pages":"163-178"},"PeriodicalIF":9.4000,"publicationDate":"2019-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/jifm.12096","citationCount":"3","resultStr":"{\"title\":\"Antecedents of the international association for accounting education and research (1966–1983): A review of early initiatives to develop an international academic accounting association\",\"authors\":\"Frank Clarke,&nbsp;Graeme Dean,&nbsp;Martin Persson\",\"doi\":\"10.1111/jifm.12096\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>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.</p>\",\"PeriodicalId\":46659,\"journal\":{\"name\":\"Journal of International Financial Management & Accounting\",\"volume\":\"30 2\",\"pages\":\"163-178\"},\"PeriodicalIF\":9.4000,\"publicationDate\":\"2019-05-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1111/jifm.12096\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of International Financial Management & Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/jifm.12096\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of International Financial Management & Accounting","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/jifm.12096","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
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.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
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.
期刊最新文献
Cross‐border cooperation and tax avoidance of U.S. cross‐listed firms Issue Information How does asset redeployability affect stock price crash risk? Integrated reporting quality and negative ESG media coverage: Empirical evidence from South Africa Employee training and bank stability
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1