From the editor

Accounting Historians Journal, The, Jun 2001

For over twenty years The Accounting Historians Journal has provided a major international medium for the dissemination of research findings on the history of accounting thought and practice. During that period the growth of academic interest and research activity in accounting history has been unprecedented. The expansion of the discipline has not, however, been a universal phenomenon. While scholars in several locations can point to the advancing recognition of the subject, there are indications in the paper by Slocum and Sriram (this number) that despite formal acceptance of the pedagogical value of accounting history, progress has been less marked in the U.S. Slocum and Sriram report that: in recent years the history content of learning programs has declined in the U.S.; the pursuit of accounting history is not always perceived as conducive to career-building; and research in the subject is seen as lacking in methodological rigor.

The pages of this journal will continue to provide a vehicle for disabusing observers of these notions. The Accounting Historians Journal seeks to reveal the importance of history to the community of accounting researchers and educators by pursuing the publication of high quality papers from around the world which extend beyond the narrow confines of antiquarianism, are founded on appropriate historical methodologies, are analytically rigorous, and inform and excite academic debate.

In relation to the writing and methodologies of accounting history, readers are alerted to the forthcoming Academy of Accounting Historians Research Conference 2001 in Santa Fe (see the 'Noticeboard' section). In addition a special session on `Accounting History-200 1' will also be held prior to the commencement of the AAA Annual Meeting in Atlanta this August.ii

The findings of studies such as Slocum and Sriram also indicate the need for a wider dissemination of the fruits of accounting history scholarship. The Academy of Accounting Historians has contracted with the Gale Group for online distribution of The Accounting Historians Journal from 2001. The full text of the journal will be available in the `History Resource Center' and `Expanded Academic' databases at galegroup.com. Increasing the visibility of the journal and reaching new audiences in this way also accords with the objective of the Academy to encourage the interrelation between accounting history and other branches of history. This was one of several important themes to emerge at the Comparative International Accounting History Consortium at Tuscaloosa in May 1999.

In recognition of the mutual advantage to be gained by engaging with the broader community of historians, a new section of The Accounting Historians Journal, `Interfaces,' has been established. The object is to reconnoitre literature in history for emerging themes with implications for research directions, theoretical perspectives and methodologies in accounting history. Cheryl McWatters, Reviews Editor, has commissioned a number of exploratory essays, the first of which, by Linda Kirkham and Ann Loft, appears in this number. It is envisaged that the 'Interfaces' section will also contain reviews of periodical literature in history which is pertinent to accounting historians.

On behalf of Professor R. K. Fleischman, I am delighted to announce that the following articles were selected by the editorial board as the best contributions to Volume 27 (2000):

Best paper:

Keith W. Hoskin and Richard H. Macve

'Knowing More as Knowing Less? Alternative Histories of Cost and Management Accounting in the U.S. and the U.K.'

Awards for excellence: Thomas A. Lee

'A Social Network Analysis of the Founders of Institutionalised Public Accountancy'

Joel H. Armernic and Russell J. Craig

`Accountability and Rhetoric During a Crisis: Walt Disney's 1940 Letter to Stockholders'