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The Accounting
Vol. 24, No. 1 Academy of Accounting Historians April 2001
Academy of Accounting Historians
Year 2000 Research Conference
November 9-11, 2000 in Columbus, Ohio
The Year 2000 Research Conference of the
Academy of Accounting Historians was held in
conjunction with The Ohio State University on November
9 - 11, 2000 to celebrate the fiftieth anniversary
of the Accounting Hall of Fame. The conference,
titled "Challenges and Achievements in
Accounting during the Twentieth Century," looked
at how the accounting profession has responded to
change during the Twentieth Century. Conference
attendees were welcomed by Dean Joseph A.
Alutto of the Fisher College of Business and opening
remarks were made by President William E.
Kirwan of The Ohio State University.
The four plenary sessions were The Accounting
Profession in the United States, International
Accounting and the Global Accounting Profession,
Accounting Research and The Academic Experience:
Accounting Faculty and Students.
In Plenary I, The Accounting Profession in the
United States, panelists considered (a) whether the
profession, in an attempt to establish its own rules,
had had sufficient impact to continue in self-regulation
and (b) whether technology had so supplanted
traditional methods that accountants have
entered a period of decline which puts their very
existence in doubt.
In the second plenary, International Accounting
and the Global Accounting Profession, the
panelists discussed the development of international
accounting standards across national boundaries.
Support was raised for convergence of standards
and/or frameworks rather than harmonization
as it is traditionally understood. The history of the
International Accounting Standards Committee was
also discussed.
In the third plenary, Accounting Research,
panelists considered whether or not research has
informed practice.
The final plenary, The Academic Experience:
Accounting Faculty and Students, discussed the
shortage and preparation of both faculty and students
was the topic of discussion.
The Friday luncheon featured Barry Melancon,
President of the American Institute of CPAs. He
indicated that the CPA profession is moving away
from a reliance on regulation to a focus on market
forces, and hence, the development of the new
"Global Designation." He viewed the Global Designation
as a step toward the "managed evolution
of the profession."
The reception and dinner featured the induction
of Charles W. Haskins into the Hall of Fame and a
speech by Lynn E. Turner, Chief Accountant with
the U.S. Securities and Exchange Commission.
The Saturday luncheon featured the presentation
of the Academy of Accounting Historians
Hourglass Award to Yannick Lemarchand of the
Universite de Nantes by Richard Vangermeersch.
The Accounting Historians Notebook, April 2001 1
Historians Notebook
