Two Hundred Years of Accounting Research
Routledge – 2008 – 630 pages
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scandinavia, Russia, Poland and the Ukraine as well as Argentina and Japan.
In a time of financial globalization, familiarity with accounting research in countries beyond the English language boundary is no less important than familiarity with the recent, comprehensive research activity in the English language area. It also offers a survey of the present state of the art (from empirical to analytical accounting and from such esoteric subjects as gender issues to the archaeology of accounting); finally, it casts a glance into the future.
'The title of this book suggests a seemingly impossible task. The fact that it has been accomplished by an octogenarian (with assistance of co-authors for particular areas) is a remarkable tribute to his enduring intellectual energy. The ability to transcend intellectual barriers is partly the result of a long and versatile career…Hence we can be grateful to the author for what is likely to remain a unique contribution to the accounting literature.' -- Professor Geoffrey Whittington, The Accounting Review
'The value and importance of this work cannot be over-stressed—it is an important and significant work. As claimed, it fills a gap in the literature, and for that we must give thanks to the editors of the Routledge new works in accounting history for choosing to include this book as part of their series, but more particularly, to Mattessich himself for his efforts in bringing this work to fruition during his ‘retirement’…Future generations of accounting historians and those interested in the development of accounting will be forever in Mattessich’s debt; his foresight in conducting the research underlying this work and his high level of academic scholarship mean that it is unlikely to be surpassed for a long time.' -- Professor Trevor Boyns, European Accounting Review
'This book is an extremely valuable addition to the accounting literature, and is a tribute to Mattessich and the scholarship that he has pursued for more than fifty years. He has certainly proved to be a major contributor to accounting thought not only as a methodologist and historian but as a teacher, and this book demonstrated the breadth of that scholarship. It is highly recommended for all serious would-be accounting scholars.' -- Professor Michael Gaffikin, Accounting History
1. Introduction 2. The Nineteenth Century: An International Survey 3. German Language Area: First Half of the Twentieth Century 4. German Language Area: Second Half of the Twentieth Century 5. Italy: First Half of the Twentieth Century 6. Accounting Research in Italy: Second Half of the Twentieth Century 7. Accounting Research in the French Language Area: First Half of the Twentieth Century 8. Accounting Research in the French Language Area: Second Half of the Twentieth Century 9. Accounting Publications and Research in Spain: First Half of the Twentieth Century 10. Accounting Research in Spain: Second Half of the Twentieth Century 11. Accounting Research in the English Language Area: First Half of the Twentieth Century 12. The English Language Area: Second Half of the Twentieth Century 13. Accounting Research in Finland, the Netherlands and the Scandinavian Countries 14. Japanese Accounting Publications and Research in the Twentieth Century 15. Accounting Publications and Research of Twentieth Century Russia 16. Accounting Publications and Research in Poland and the Ukraine: Mainly Twentieth Century 17. Accounting Books of Argentina: Publications, Research and Institutional Background 18. Accounting in other Countries: Publications and Research Reports 19. The Information Economic Perspective and the Future of Accounting
Richard Mattesich is Professor Emeritus of Accounting at the Sauder School of Business, University of British Columbia, Canada. He has received many awards and is profiled in such works as Edward’s Twentieth Century Accounting Thinkers, Chatfield’s and Vangermeersch’s A History of Accounting - An International Encyclopedia, and Colasse’s Les Grands Auteurs en Comptabilité.