IDENTIFY TENSES IN AN ARTICLE

Faculty of Economics and Business

Islamic University of Riau

ACCOUNTING C

Arranged by :

 SUSANA NOPI (HAL-3)

 DELLA FRANSESCA (HAL-4)
 SESILIA ALENZA (HA-5)
 YOLA AFIFAH (HAL-6
 IRAH FASIRAH (HAL-9)
 BERLIANA ZAFITRI (HAL-11)
 NURHALIZAH (HAL -13)
Editorial SUSANA NOPI Accounting History

Histories of accounting Accounting History

2018, Vol. 23(1-2) 3–13
© The Author(s) 2017
education – an introduction Reprints and permissions:
sagepub.co.uk/journalsPermissions.nav DOI:
Elaine Evans 10.1177/1032373217742427
journals.sagepub.com/home/ach
Macquarie University, Australia

Catriona Paisey
University of Glasgow, UK

The sub-discipline of accounting education is often traced back to the advent of accounting as a
(simple present)
modern profession during the mid-nineteenth century, with education being a key part of the
accountancy professionalisation project (Willmott, 1986). Yet, before the words ‘accounting’ and
‘accountancy’ became widely used, earlier forms of accounting, sometimes called ‘reckoning’
and often associated with merchants’ accounts, were used and book-keeping education can be
regarded as a forerunner to accounting education (Parker, 1994). It is not unreasonable to assume
that when- ever these early forms of accounting took place, those participating in accounting
required instruc- tion. Despite this, our understanding of how accounting education evolved is
largely confined to the recent past and, even then, is far from comprehensive. The paucity of
archival evidence from earlier periods perhaps explains the limited discussion of accounting
education before the nine-
(present perfect tense)
teenth century, but some new insights have recently been offered into the development of
account-
ing education alongside the development of double entry bookkeeping in fifteenth-century
Italy. Edwards (2011) examines accounting education in Britain in the early modern period
(1550–1800) at the time of rapid commercial expansion and early industrialisation. He notes,
‘Education is not yet the subject of significant study by accounting historians’ (Edwards, 2011:
37). Significantly, his vocabulary shows that he does not confine his discussion to a narrow
view of accounting education but discusses the teachers and their institutions as well as what
was taught, and notes too that often those who practised accounting were self-taught. Likewise,
this Special Issue adopts a wide defini- tion of accounting education.
(present perfet tense)
As Sangster (2015) shows, historians of the origins of modern accounting have generally
accepted
(simple past tense)
that the earliest known instructional treatise on double-entry bookkeeping was published by Luca
Pacioli in 1494. Sangster et al. (2008) interpret this work as a manual for small business- men to
learn how to keep accounts. Sangster (2015) presents detailed evidence of an earlier book-
keeping manual from 1475 by Marino de Raphaeli which he describes as the earliest known
(past tense)
instructional treatise on double-entry bookkeeping, a work that provides fascinating insights into
how bookkeeping was taught in fifteenth-century Venice. As Sangster (2015: 31) states,
(present perfect) (simple future tense)
Concerning de Raphaeli’s treatise, it is unlikely that we shall ever know if this was the only
manuscript of its type, but there can be no doubt that, as the first known example of how
double entry bookkeeping was taught, it holds a very special place in the history of
accounting, accounting practice, and accounting education.
 Since the publication of the new series of Accounting History commencing in 1996, the
journal has published a range of contributions on the history of accounting education, some of
(present perfect tense)
 DELLA FRANSESCA
4 Accounting History 23(1-2)

which have been collected together into an Editors’ Choice selection (available at http://jour-
(present perfect)
nals.sagepub.com/page/ach/collections/editors-choice/accounting-education). This collection
recognises that accounting history and accounting education are intertwined and co-exist. The
(simple present)
period from the fifteenth to the end of the eighteenth century is not as extensively represented
as the more recent past, although some insights can be gained from Roger North’s text, The
(simple past )
Gentleman Accomptant, published in 1714, showing how double-entry bookkeeping can be
applied to landed estates (Parker, 1997). The Portuguese School of Commerce, founded in
(simple past)
Lisbon in 1759, represented a shift from on-the-job training to the provision of course-based
educational state provision (Rodrigues et al., 2004, 2007) with a study of early textbooks show-
ing how double-entry bookkeeping was taught at this time (Rodrigues et al., 2016). The insights
(present perfect)
that can be gained from an examination of textbooks has continued in time and space, including
a study of their use in the first third of the twentieth century in the United States (Fleming et al.,
2004) and the influence of Sir Robert Keith Yorston in mid-twentieth-century Australia
(Anderson et al., 2014). (simple prepsent)
Educational provision became more formalised following the emergence of professional
accountancy bodies from the nineteenth century. The first such body, the Institute of Chartered
(past tense)
Accountants of Scotland (ICAS), was formed in 1951 from three predecessor institutes founded
in Edinburgh and Glasgow in 1854 and Aberdeen in 1867 (Walker, 1991). A considerable body
of work has examined the reasons for, and nature of, professional formation and the place of
education as an exclusionary practice reinforcing social closure (see, for example, Willmott,
1986; Edwards et al., 2007; Walker, 1991). The role of education in the ‘making’ of the profes-
sional accountant also cannot be understated (see, for example, Anderson-Gough et al., 1998;
Poullaos, 1994; Power, 1991). (modal/tense)
The more complete archives available for nineteenth-century institutions has enabled research
(present perfect)
to be conducted into syllabi and examinations (Shackleton, 1993) and has led to debates about
the
nature and purpose of accounting education, specifically whether it purports to be a technical
train- ing or something broader. Henry Rand Hatfield, the first full-time accounting academic
holding full professorial rank in the United States, was a stout defender of the suitability of
accounting as
(simple past)
an academic discipline (Parker, 2002). He viewed the purpose of accounting education as being
to enable accounting practitioners to think about accounting practice and its effects rather than
focus- ing solely on techniques. Hence, his work was among the first to engage in the long-
running
(past tense)
debates about the relationship between accounting thought and accounting practice, and between
academia and the profession (Zeff, 2000).
Other pioneers of accounting education also came from the ranks of professionally qualified
accountants and emphasised the links to practice, including Leslie Arthur Schumer (Anderson,
2002) and Allan Douglas Barton (Shelton and Jacobs, 2015) in Australia, and Selden Hopkins in
 (simple present)
the United States (Romeo and Rigsby, 2008). As accounting developed as a university discipline,
the influence of Robert William Gibson, the editor of the initial series of Accounting History
(past tense + pas participle)
(Carnegie, 2016); Bernard Shields, who was appointed professor of accountancy at the
University of Galway in 1914; William Baxter at the London School of Economics (LSE) in
1947; and
(present perfect+ participle)
Donald Cousins at the University of Birmingham, also in 1947 (Clarke, 2005), have been dis-
cussed. Indeed, the influence of the entire LSE is informative, beginning with a strong practice
orientation with teachers from practice, before shifting focus in the mid-twentieth century
towards research more closely grounded in economics (Napier, 2011). Care needs to be taken,
however, that a focus on pioneers does not neglect contextualisation across time and space
(Carnegie and Williams, 2001). The near absence of women from this discourse is also
noticeable. Lord and Robb’s (2010) paper is a rare attempt to address this by focusing on female
accountancy students
 SESILIA ALENZA
6 Editorial Accounting History 23(1-2) 5

and staff and shows that female lecturers have faced discrimination both in recruitment into and
promotion within academe. (present perfect)
(present perfect)
In recent decades, questions have been asked about the direction of travel of accounting
educa-
tion at university. Concerns have spanned difficulties in recruitment, including the preference
(present perfect tense)
nowadays for academics to come with a research background with a PhD rather than a
professional accounting background (Hopper, 2013; Paisey and Paisey, 2017) and the influence
of research assessment. Other concerns include the increasing commodification of academic
labour (Guthrie et al., 2014; Guthrie and Parker, 2014; Parker, 2012) and the increasingly
theoretical nature of accounting research and resultant distancing from practice (Barth, 2015;
Guthrie et al., 2014; MacDonald and Richardson, 2014). No doubt these issues will feature in the
history of accounting education in the twenty-first century. (simple past tense)
Accounting education as a distinct branch of accounting has been reinforced by the creation
of distinct accounting education journals. The American Accounting Association published its
(present perfect tense)
Accounting Education Series from 1974 with its journal Issues in Accounting Education (IAE)
beginning in 1983. Journal of Accounting Education (JAE) also began in 1983 with the
Accounting Educators Journal and Accounting Education: An international journal (now
known as Accounting Education (AE)) following in 1989 and 1992, respectively. Advances in
Accounting Education is now in its 21st volume and Global Perspectives on Accounting
Education is in its 13th volume.1 While it might be thought that these journals would provide
a logical home for histories of accounting education, a keyword search reveals that only a
handful of papers published within each periodical focus on the history of this sub-discipline.
Although history appears in keyword searches, most papers deal with either the teaching of
accounting history or, more typically, the benefits of locating teaching in accounting within a
historical framework by, for example, teaching the history of particular developments or
standards in order to better understand current practice. In total, less than 20 papers in IAE,
(simple present tense)
JAE and AE combined appear to be primarily concerned with histories of accounting educa-
tion. Of course, this ignores papers on educational aspects of the accounting professionalisa-
tion project that are more commonly found in either the accounting history or generalist
journals, but the lack of a historical base in the accounting education journals suggests that
(present perfect)
academics have tended to focus on the present and future rather than the past as far as educa-
tion is concerned.(present perfect)
Two recent books are also insightful. The Routledge Companion to Accounting Education
(present perfect)
(Wilson, 2014) has no dedicated history chapter (although there are some historical sections in
individual chapters) whereas The Routledge Companion to Accounting History (Edwards and
(present perfect)
Walker, 2009) has a chapter dedicated to the history of accounting education.
The above is by no means a comprehensive review of the field of the history of accounting
(present perfect)
education but gives a flavour of the work that has been done to date. It shows that although this is
an emerging area of research interest, the development of accounting education in time and space
remains under-researched. Notable gaps relate to geographic areas outside of Australia, Canada,
New Zealand, the United Kingdom and the United States, to women and to the period before pro-
fessional formation in the mid-nineteenth century. The primary focus has also been on formal
education at university and professional stages leaving education in less formal settings and other
 (simple present tense)
types of establishment relatively underexplored. This Special Edition of Accounting History
seeks to address the paucity of papers that help us to understand past influences on accounting
education as well as the impacts of accounting education within the profession, economy and
society. For the Special Issue, we suggested that topics could include, but importantly were not
limited to, the fol- lowing areas: (simple present tense)
(simple present tense)
 YOLA AFIFAH
6 Accounting History 23(1-2)

 The changing nature, roles, uses and impacts of educational programmes in accounting
across time and space;
 The role of education in the advent and development of the accounting profession, including
the jurisdiction and legitimacy of the profession;
 Accreditation and recognition of accounting as a key specialisation within commercial and
business education;
 The interplay of accounting associations and individual accountants in the initial placement
and enhanced influence of accounting education within universities and other higher educa-
tion institutions;
 Innovation (or perhaps the lack of innovation) within accounting education;
 The learning and research nexus in accounting (if it exists);
 The roles and influence of pioneers, innovators and ‘foot soldiers’ in accounting
education;
 The nature, roles, uses and impacts of educational texts and resources; and
 Accounting education in settings outside of universities or professional bodies.

(simple past tense) (present perfect tense)

The papers included in this Special Issue have addressed some, but not all of these. We hope
that the work presented here acts as a catalyst for further research in this important area.

Framework for the review of the field

Table 1 provides a summary of the contribution of each of the papers to both theory and practice.
There may be overlaps in the papers in time (the mid-1950s to the late 1990s in six out of seven
papers) and space (England and Scotland in three out of the seven papers). However, each of the
papers makes a unique (interpretative frameworks and historical events explored), yet connected,
(research methods and underlying themes) contribution to our understanding of the histories of
accounting education in different geographical locations (England, Scotland, Ireland, Italy and
South Africa) and over a long period of time (1890–present).
For many researchers, archives are the very essence of historical research. The archives that
were available to many of the authors are a rich vein from which to draw narratives of people
(simpe present tense)
(Elmer G. Beamer and his contribution to accounting education through his activities at the
American Institute of Certified Public Accountants (AICPA) over a 33-year period; and of places
(simple past tense)
such as Scotland (where graduate entry to the ICAS helped to establish the elite status of the
accounting profession), Italy (where accounting education formed part of successive govern-
ment’s attempts to transform Italy from a rural into an industrial economy) and Ireland (where
(simple past tense)
Certified Public Accountants (CPA) Ireland initiated mandatory continuing professional educa-
tion (CPE) to serve the public interest and to grow membership, objectives that usually are mutu-
ally exclusive).
For other researchers, oral histories and autoethnography are the lifeblood of historical
research. In this Special Issue, the authors were able to access distinguished accounting scholars
(simple past tense)
in England and Scotland who are described as being ‘the second wave’ of accounting professors
who had significant roles in developing the academic discipline of accounting during the 1960s
and beyond. Furthermore, tutors who worked in accounting tuition companies in the 1980s were
able to tell their story about their transformation from ‘rock stars’ who had status and autonomy
(present perfect tense)
over their work to ‘hygiene factors’ where teaching accounting has become standardised and a
commodified product in a mass market. In addition, Botes narrates the story of diversification in
a South African accounting department. In the 1980s and 1990s, Black staff and students were
recruited into the classrooms, yet informal and interactional informal structures were absent,
(passive voice)
8 Accounting History 23(1-2)

Editorial
Table 1.
Author/s Title Method Country Time Framework Findings
Gammie,
Allison and Entry routes into Archival research Scotland The mid-1950s– Sociology of In Scotland, graduate entry into
Matson the Institute of – primary and present professions the ICAS established the elite
Chartered secondary sources status of the accounting
Accountants of profession and social and political
Scotland training: influences were at play in the
Status versus determination of graduate entry
sustainability pathways
Lazzini,
Iacoviello and Evolution of Archival research Italy 1890–1935 Critical historical Successive governments shaped the
Franceschi accounting education in – primary and accounting Italian education system based on
Italy, 1890–1935 secondary sources framework transforming Italy from a
using Foucault’s rural into an industrial economy.
knowledge Accounting education in schools and
and power universities were part of this
relationships transformation
Persson,
Radcliffe and Elmer G. Beamer and Archival research United States 1950s–1980s Sociology of Beamer’s contribution to the
Stein the American – Beamer’s Papers professions institutional makeup of the
Institute of Certified Collection at the accounting profession in the
Public Accountants: University of Florida United States can be seen in
The pursuit of a the 150 credit-hour
cognitive standard for requirements for CPAs and in
the accounting the professionalisation of the
profession accounting discipline in the United
States
Quinn and
Murphy The emergence of Archival research Ireland 1970–2000 Neo- CPA Ireland introduced
mandatory CPE institutionalist mandatory CPE many years before
at the Institute of history approach similar bodies because of a desire for
Certified Public growth and reputation. Interestingly,
Accountants in this aligned with its aim to serve the
Ireland public interest.

7
(Continued)
 8
Table 1. (Continued)

Author/s Title Method Country Time Framework Findings

Ferguson, The development of Oral history England and 1960s–1980s The development of accounting
Collison, accounting in – narratives of Scotland education in Britain was influenced
Power and universities: An oral six distinguished by LSE, the United States and the
Stevenson history accounting scholars disciplines of Economics (England)
and Law (Scotland)

Gebreiter, From ‘rock stars’ to Oral history – eight England 1980–present The role of teachers in private
Davies, Finley, ‘hygiene factors’: tutors who worked accountancy tuitions companies has
Gee and Teachers at private in tuition companies changed from autonomous mentor
Weaver accountancy tuition and guide to deliverer of
providers standardised materials

Botes An inside look at Autoethnography and South Africa 1989–1998 Bourdieu and New HODs wanted to attract Black
the process of case study social capital staff and students. However, Black
diversity in a South theory – students lacked social capital and in
African accounting understanding the end, there was too much
department in recent the subtleties of emphasis on structural diversity and
decades power in too little emphasis on informal
society and how interactional and classroom
this power- diversity

Accounting History 23(1-2)

dynamics shifts
within and across
generations

HOD: Head of the Department; LSE: London School of Economics; ICAS: Institute of Chartered Accountants of Scotland; CPA: Certified Public Accountants; CPE: continuing professional
education.
 IRAH FASIRAH
Editorial 9

thus impeding diversity. While each of the authors acknowledges the limitations of oral histo-
ries, first-hand accounts, albeit at a distance, can give us a deep well of experience and insight
that may not be captured through letters, documents and similar written sources.
Critical and interpretive approaches to histories (specifically on accounting education)
(Carnegie and Napier, 1996) are evident in this Special Edition. While the sociology of
professions literature
has been drawn on extensively as providing a number of explanatory frameworks for many
(present perfect tense)
accounting professionalisation projects, two papers in this edition highlight the importance of
accounting as an academic discipline that is worthy of its place in a university, thus enabling
accounting’s professionalisation project. In Scotland, graduate entry to the ICAS was an
important ingredient in confirming the accounting profession’s elite status. In the United States,
Beamer was instrumental in constructing a domain of abstract accounting knowledge that moved
accounting out of the hands of practitioners and into the hands of educators and the university
curricula. A vital
component of the preparation of entrants into the accounting profession was now located in
univer-
sities and accounting was established as an academic discipline worthy of a degree.
(simple past tense) (simple past tense)
Other critical and interpretive approaches include Bourdieu’s social capital theory, Foucault’s
knowledge and power relationships and a neo-institutionalist history approach. In her
autoethnog- raphy, Botes suggests that when viewed through Bourdieu’s social capital lens, the
attempts at
(simple past tense) (simple prpesent)
student diversity within the accounting department were impeded because the Black students
lacked social capital when compared to their White peers. The former’s habitus, specifically the
absence of educated family and friends who could provide advice and networks, was insufficient
(simple past tense)
to bring about change in habitus even though staff transferred social capital through their own
habi- tus, namely, supportive networks with small accounting practitioners. The lessons from
accounting education’s implication in one South African university’s diversification process
remain salient as accounting programmes globally face an increasing diversity in student
populations. A second approach is Foucault’s power relations. Lazzini et al. view the evolution of
the Italian education system as a series of relationships between political, economic, social,
cultural, legislative and
(simple past tense)
professional oversight factors. They analyse how the Italian government legislated to change the
(simple past tense)
education system and how accounting education in particular was implicated in and shaped by
these changes. The final approach utilised by Quinn and Murphy in their investigation of the
intro- duction of CPE at CPA Ireland draws on Williamson’s (2000) work on new institutional
economics and Seo and Creed’s (2002) perspectives on institutional contradictions, praxis and
change. Quinn and Murphy operationalise Williamson’s four levels of institutional analysis and
Seo and Creed’s perceptions of institutional contradictions to tell the story of how mandatory
CPE served the inter- ests of members and in turn the public interest as well as resulting in
growth and recognition for the professional body that was small in comparison to other similar
bodies.
(simple past tense)
Overall, the seven papers in this Special Edition each make a unique contribution to the field
of histories of accounting education both methodologically (through unique data sets in the form
of archival material, oral histories, and autoethnography) and theoretically (through the extension
10 Accounting History 23(1-2)

of sociology of professions to include the importance of accounting education in universities to

(simple past tense)
accounting’s professionalisation project). Furthermore, they extend critical and interpretative
theo- ries used generally in historical accounting research to histories of accounting education.
(simple past tense)
What we learned about accounting education from the histories
narrated in the themed edition and how the past sets the
agenda for future research
According to Carnegie and Napier (1996), ‘Accounting history is worthy of study because it puts
accounting today into perspective, and may well allow us to draw on the data bank of the past to
 BERLIANA ZAFITRI
Editorial 11

(simple present tense)

provide solutions to the problems of the present’ (p. 13). Therefore, what have we learned about
accounting education’s past that will allow us to solve present-day problems and set future
account- ing education agendas?
A notable theme in many of the papers is the importance of accounting as an academic disci-
pline, and the importance of accounting education’s role in accounting’s professionalisation pro-
ject. Individual champions such as Beamer in the United States, professional bodies such as
ICAS in Scotland and accounting professors in England and Scotland, who were originally from
the LSE, pursued this importance. In the case of the latter, academic research was fundamental to
the life- blood of the academic discipline of accounting. Globally, the sustainability of the
academic disci- pline of accounting is now being challenged by the following:
(simple present tense)
 Employers who want work-ready graduates with technical skills (not necessarily
accounting knowledge informed by academic research) and other graduate capabilities
such as com- munication, time management, critical analysis and evaluation, emotional
and social skills and so on;
 Governments who fund public universities and whose national economic agendas require
employable graduates; (simple present tense)
 Professional accounting bodies who want more members who can pass their professional
(simple present tense)
examinations that do not necessarily include ‘academic’ knowledge of accounting but
emphasise practical accounting skills
 University administrators who require business schools, in general, and accounting depart-
ments, in particular, (or their equivalents) to generate revenue from fee-paying overseas
students (although this is not necessarily a global phenomenon);
 Students/graduates who want to gain the requisite amount of employability skills so that
they can obtain employment after graduation; and
(simple present tense)
 International students who want fairness and equality in a classroom that is orientated to
western ways of learning and teaching and where international students’ social capital is
neither fully recognised nor valued to the fullest extent.
(simple present tense)
None of the papers in this Special Edition necessarily identify any of these twenty-first cen-
tury challenges for accounting as an academic discipline, yet some of them identify antecedents
such as the commodification and standardisation of accounting education as a product (Gebreiter
et al.); vocational training for accounting in private tuition colleges (Gebreiter et al.) and how
governments shape education systems based on their economic and social objectives (Lazzini
et al.). Furthermore, some of the authors endeavour to model solutions. For example, Persson
et al. identify Beamer as a change agent for accounting education and recognise the key role of
the AICPA. Beamer was heavily involved in that professional body and spent time and energy as
(simple past tense)
a committee member contributing to the 150 credit-hour requirement that transformed account-
ing into a scholarly activity and not just a form of vocational training. Beamer was also a strong
(simple past tense)
supporter of continuing education for professional accountants, a requirement of CPA Ireland
explored by Quinn and Murphy. Champions for accounting education as a scholarly activity, an
academic discipline, and a component of life-long learning can be practitioners such as Beamer,
professional accounting bodies (such as ICAS and AICPA) and academics such as the ‘second
wave’ from LSE. This interface can represent ‘the profession’ in its fullness and can protect the
development of practical and theoretical accounting knowledge-based scholarly endeavour and
critical analysis.
12 Accounting History 23(1-2)

Furthermore, Botes challenges us to pay more attention to what it means to have diversity in
the classroom. She suggests that the ‘problem’ of international students is not addressed
necessarily at
(simple past tense)
Editorial NURHALIZAH 13

(simple present tense)

an institutional level with formal structures. As many students come to university leaving behind
many aspects of their social capital such as family and friends to advise them and networks for
employment, there could be more emphasis on informal interactional and classroom diversity.
In conclusion, agendas for future accounting education include the following:
(simple past tense)
 Comparative studies of how accounting was established as a global academic discipline
and the current threats to its place in universities including its standardisation and
commodifica- tion in addition to the study of individual agents as instruments of change;
 An exploration of the history of accounting education in even more diverse settings (e.g.
South East Asia, Africa, the Middle East, and Central and South America) using critical
and interpretative frameworks; and
 The extent to which the influence of accounting academics in the United States endures
(globally) in terms of how their ideas began and continue (or not) to dominate teaching
and research.

The importance of the last possibility for future research emanates from Ferguson et al.’s
paper and addresses a contemporary problem for the academy; the criticisms that accounting
research is not relevant for practitioners and professional bodies, and the lack of collaboration
and innovation between industry and business schools (Evans et al., 2011; Guthrie et al., 2017).
These problems are exacerbated by changes in academic life, including in recruitment and in
increased research
(simple past tense)
pressures via formal research assessment processes that have shifted the balance between the aca-
demic and vocational orientations of accounting education (Paisey and Paisey, 2017). While the
(simple past tense)
gap between accounting practice and academic research is identified specifically in Australia and
in the United Kingdom, much of the relevant research cites literature from other domains. The
con- nection between Ferguson et al. and Evans et al. (2011) and Guthrie et al. (2017) is the
current predominance of capital markets research using regressions and econometric models that
is domi-
(simple past tense)
(simple past tense)
nated by academics in the United States and journals published in that country (e.g. the
University of Chicago and journals such as The Accounting Review and Journal of Accounting).
It can be
argued that the sustainability of accounting education as an academic discipline is associated with
(simple past tense)
its relevance to the other components of the profession, that is, practice, policy makers and
profes- sional bodies. Research into the extent to which the influence of accounting academics in
the United States endures (globally) in terms of how their ideas began and continue (or not) to
domi- nate teaching and research may inform solutions to the problem of sustainability of
accounting education in universities both as a pure academic discipline and an applied academic
discipline.
This Special Edition of Accounting History can act as a catalyst for more historical studies of
accounting education that puts accounting education today into perspective, and may well allow
us to draw on the data bank of the past to provide solutions to the problems of the present
(Carnegie and Napier, 1996).

Note
1. In Australia, the Australian Journal of Accounting Education first appeared in 2005 with two issues but
ceased to be published after the second issue in 2006.
14 Accounting History 23(1-2)

(past future)
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 Editorial 15

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