This article examines the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in breaking into the accounting research community; at that time almost entirely located in the United States and the United Kingdom. For academics outside the networks of accounting...

The thesis is an exploratory study of the gap between accounting research and financial reporting practices. The fundamental issue is that comprehensive accounting theories (CATs) have been largely disregarded in the formation of financial reporting practices. To understand why this should be...

Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in...

Interest in this topic followed examination of new data discussing several antecedent proposals for establishing an international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International Association for Accounting Education and Research...

This paper investigates Elmer G. Beamer's (1909-2000) activities at the American Institute of Certified Public Accountants during a thirty-year period beginning in the 1950s, using a theoretical lens from the sociology of professions literature. Beamer was born in Cleveland, Ohio, in 1909 and...

Donald T. Nicolaisen (1944-2019) was an internationalist, a progressive thinker, and a leader of the U.S. accounting profession. This memorial article traces Nicolaisen's early education and career in the Milwaukee office of Price Waterhouse & Co. in the 1960s, his rise to partner and eventual...

Harold Cecil Edey (1913–2007) and his colleagues David Solomons (1912–1995) and William T. Baxter (1907–2006) at the London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in the mid-1900s. These three affluent scholars...

This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades. Historical Developments in the Accountancy...