Accounting History, which is the study of the changes involving accountants and their environment, has gained an increasing amount of favorable attention in recent years.
The initiation of this journal, to succeed our quarterly tabloid newsheet The Accounting Historian, which appeared in 1974, rep-resents a commitment to continue research into the History of Ac-counting for the purpose of ascertaining its relevant role in resolv-ing issues in our contemporary environment. In order to insure continuity of reference to past research, this volume has been numbered as Volume 4. Volumes one through three were in the name of The Accounting Historian.
This first issue contains many of the papers from the Second World Congress of Accounting Historians. As such it contains a distinctive European and Asian view of Accounting History, a view which reflects cultural influences on accounting which are of con-siderable interest to students of history.
The editors acknowledge the heavy burden of responsibility that accompanies the undertaking of publishing a new scholarly journal. We have the courage to attempt this assignment because we have the support of the membership of The Academy of Accounting His-torians. Their assistance has been given in full measure and we wish to thank A. R. Roberts, the officers and trustees of The Acad-emy, as well as the Editorial Board and contributors to this first number.
Gary John Previts Williard E. Stone