Historia del la contabilidad: 16th Annual Congress of the European Accounting Association

              LA HISTORIA DE LA CONTABILIDAD
16TH ANNUAL CONGRESS OF THE EUROPEAN
ACCOUNTING ASSOCIATION
El XVI Congreso Anual de la Asociacion
Europea de Contabilidad was held in
Turku, Finland on April 28-30. During
the meeting of the executive committee of
the Association, the delegation from Spain
proposed the establishment of a History of
Accounting Section. Interest appears to be
very positive for such a special interest
section.
Ten history research papers were
presented on the program. These ten
papers are of interest and are listed as
follows:
"An Antecedent of Double-entry
Bookkeeping: The Accounting System
of a Tenth Century Muslim
Administrative Office," Shaari Hamid,
Russell Craig, and Frank Clarke.
"The Accounting System Practiced in the
Near East during the Period 1220-
1350," Cigdem Solas e Ismail Otar.
"The Cely Shipping Accounts: An
Investigation into Trade, Profit and
Trends in Late Fifteenth Century
Shipping," Keith Hooper.
"Comments on Some Obscure or
Ambiguous Points of the Treatise De
Computis et Scripturis by Luca
Pacioli," Esteban Hernandez Esteve.
"The First Australian Book on Accounting:
James Dimelow's 'Practical
Bookkeeping,' " Garry D. Carnegie
and R. H. Parker.
"The Role of Professional Accountants in
Industrial Development: A Critical
Examination of the Evidence,"
Malcom Anderson, John Richard
Edwards, and Derek Matthews.
"Insiders and Outsiders: Occupational
Rivalry in Accountancy in the UK,
1900-1930," Linda Kirkham and
Anne Loft.
"The Evolution of Financial Accounting in
Belgium During the First Half of the
Twentieth Century. Examples from
the Coalmining Industry," Ignace De
Beelde.
"Historical Development of Company Law:
The Case of Belgium," Yves De
Ronge, Emmanuel Henrion, and
Claude Vael.
"Toward a History of Accounting
Histories: Perspectives From the
Italian Tradition," Luca Zan.
The Congress ended with the
announcement that the 17th Congress will
be held in Venice, April 6-8, 1994 en La
Zitelle, Centro Culturale di Esponsizione e
Comunicazione.
28 The Accounting Historians Notebook, Fall, 1993
A THOUGHT FROM THE PAST
"History owes its excellency more to the writer's manner
than to the material of which it is composed."
—Oliver Goldsmith, British poet, dramatist
and author (1728-1774).