Doctoral consortium: "...to improve the quality of education and research";

              DOCTORAL CONSORTIUM: "...In mid-August 1973 a group of fifty-two
men and one woman gathered in a
handsome old French-Canadian mansion
built on the site of the Battle of Ste-Foy.
Here the French met the British in 1760 in
an attempt to retake Quebec and drove the
Redcoats to take refuge, temporarily,
behind the walls of the old city The
grounds overlook the St. Charles River
Valley and the beautiful Laurentian
Mountains beyond. However, this gathering
gave scant attention to the scenery. They
spent their waking hours for four days
talking, eating, breathing accounting.
The occasion was the third annual
Doctoral Consortium sponsored by the
American Accounting Association and
supported financially by the Haskins & Sells
Foundation. The participating Fellows
were selected from candidates nominated
by those member schools of the American
Association of Collegiate Schools of
Business that offer Ph.D. programs
permitting emphasis in accounting.
Candidates must have completed at least
one year in residency in their Ph.D.
programs and have at least a year
of residency remaining.
The purposes of these Consortia, as set
down by the original Planning Committee
three years ago and reiterated in succeeding
years, are as follows:
The primary objective of the Consortium
is to improve the quality of future
accounting education and research by
enriching the experience of outstanding
doctoral candidates, selected from a
broad cross-section of universities. The
Consortium should provide a forum for
stimulating the participants to pursue
research in significant subject areas. It
will enable each participant to interact
with doctoral candidates from other
universities and with recognized leaders
in accounting education and research.
Through this interaction, the participants
will be exposed to a wide range of
philosophies and current issues in
accounting.
The Program Director for 1973 was Robert G.
May, Associate Professor of Accounting,
University of Washington. An energetic,
broad-shouldered, auburn-bearded man,
Bob spoke with great warmth to H&S
Reports about his participation as a
member of the Planning Committees and
Resident Faculty for the first three
Consortia. He feels that the stated
objectives have been consistently attained
since the beginning through "the
remarkable degree of interaction and
mutual stimulation that comes just from
bringing distinguished faculty together
with highly motivated students!' He also
emphasized the appreciation of the AAA
and the individual Fellows and faculty
members to the Haskins & Sells
Foundation for providing the means to
start the program three years ago.
On each day of the Consortium two
Distinguished Visiting Faculty members
met in tandem and separately with the
Fellows. Their title is no misnomer. Some
of the best known and most influential
names in accounting were included. In
the order of their appearance, they were:
John W. Dickhaut,
Assistant Professor,
University of Chicago
Thomas R. Hofstedt,
Assistant Professor of Accounting,
Cornell University
Ross L. Watts,
Assistant Professor,
University of Rochester
Robert R. Sterling,
Arthur Young Distinguished Professor,
University of Kansas
Yuji Ijiri,
Professor of Industrial Administration,
Carnegie-Mellon University
Robert K. Mautz,
Partner, Ernst & Ernst
Charles T. Horngren,
Professor of Accounting,
Stanford University
Jack L. Treynor, Editor,
Financial Analysts Journal
The Resident Faculty was made up of
Bob May (director), John K. Shank,
Harvard Business School, and David A.
Wilson, University of Texas at Austin.
Their role, as described by Bob, was that
of (a) stage-managers, (b) go-betweens, to
relieve any social distance between the
visiting faculty and participants, and (c)
participants in discussion when the
occasion warranted. One of them presided
at each session, making necessary
introductions and recognizing questions
to ensure equity among participants. They
were three extremely busy men.
At 8:30 each morning, the Fellows
convened to hear presentations by the two
visiting faculty members for that day.
While the spectrum of topics discussed
was fairly broad, a major underlying
theme of the entire Consortium was the
nature of accounting theory, the role
of research and how to go about it. Each
faculty member had assigned readings,
usually but not always his own published
papers, which the Fellows had studied
before their arrival in Quebec. In his
presentation he was permitted an extremely
flexible format. I n most instances he outlined
the problems or issues to which he has
been addressing himself in his research
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10
1973 CONSORTIUM FELLOWS
Andrew H. Barnett
Texas Tech University
Sanjoy Basu
Cornell University
Larry H. Beard
University of Georgia
Joel Berk
Columbia University
Wayne A. Bernath
The University of Michigan
Edward J. Blocher
University of Texas at Austin
Ronald D. Brown
Syracuse University
Terence Brown
University of British Columbia
Donald K. Clancy
Pennsylvania State University
Raymond J. Clay, Jr.
University of Kentucky
Bruce E. Collier
Oklahoma State University
Frank Collins
University of Houston
Marcus Dunn
University of Florida
Elroy W. Eckhardt
Tulane University
Larry E. Farmer
Louisiana Tech University
John C. Fellingham
University of California
at Los Angeles
Daniel J. Flaherty
Texas A & M University
Vincent S. Flowers
North Texas State University,
Denton
George J. Foster
Stanford University
Lawrence A. Friedman
University of Kansas
William T. Geary
Northwestern University
Paul A. Griffin
Ohio State University
Samuel A. Hicks, Jr.
University of Wisconsin at
Madison
Charles L. Holley
University of Tennessee
Bill D. Jarnagin
University of Arkansas