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Maureen H. Berry, Editor UNIVERSITY OF ILLINOIS
DOCTORAL RESEARCH
Sound accounting research can only proceed from a thorough un-derstanding of the political, social, and economic roots of the ac-counting problem. This edition of doctoral dissertation reviews moves away from customary reference to work by accounting schol-ars to present some recent studies in economic and social history — both to increase understanding of the accounting environment as well as to suggest areas for possible accounting investigation. In keeping with the universal nature of the accounting discipline, these studies have an international flavor. They are also related in their macrolevel focus and public policy concerns.
Collins' study of taxation in Brittany in the early 17th century sug-gests a rich area for research by pointing out that very little is known of the French taxation system, particularly indirect taxation, of the time and its consequent economic effects. Moving through time and space to Brazil towards the end of the 19th century, Moreira exam-ines the relation of subsistence agriculture to the process of capital accumulation. The perennial problem of public/private relationships is addressed in Frankel's consideration of the role of businessmen in the Canadian government's program of economic intervention in the 1930s. We remain in Canada, but move ahead one generation, to review its problems of capital accumulation, in a study by Tam whose econometric model suggests two important policy considera-tions for governments wishing to encourage capital investment. Capital accumulation is also at the heart of another vexious prob-lem — that of inflation. Examined from the perspective of a devel-oping nation, Divecha has used a structural model, adapted from Latin America, to analyze the nature and causeo of inflation in India and to suggest policy considerations when pursuing development goals. Inflation, deflation, and rates of price change are studied by Kahn as she compares the adaptive expectations and rational ex-pectations approaches, using data from the United States in the latter part of the 19th century. The interrelated theme of fixed ver-sus flexible exchange rates is taken up by Zervoudakis in the final study which examines the behavior of the floating dollar-sterling rate from 1919-25.
