PRACTICAL REMARKS
 

It is reminded that all the sessions of the 8th World Congress of Accounting Historians -except the Plenary Session III- will be held on the social science campus of the Universidad Carlos III de Madrid,, Madrid Street, 126, Getafe (7 miles from down town Madrid).

Due to the great number of papers presented we shall have to publish abstracts instead of the full versions. Therefore, we beg all authors to bring to the Congress the number of copies of their papers they consider convenient to distribute among the attendants.

The foreseen time for the presentation of each paper in the Parallel Sessions is 30 minutes, i.e., 20 minutes for exposition and 10 minutes for discussion.

Every room will provided with an overhead projector for transparencies and, on request, with a slide projector. Other facilities may exceptionally be available on request.

During the Congress there will be reprographic facilities allowing to obtain photocopies of the desired papers. The reprography is open from 9 a.m. to 3 p.m.

There will also be computer and e-mail facilities in the rooms 11.03 and 11.04, ground floor, of the building "Luis Vives" in which the Parallel Sessions will be held.

PROGRAMME
WEDNESDAY, July 19, 2000
8:00
  REGISTRATION
9:00 - 9:30
  WELCOME AND PRESENTATION
(Aula Magna - Room Bartolomé Salvador de Solórzano)
9:30 - 10:30
  PLENARY SESSION I
Gary J. Previts
Global Accounting History. Scholarship in the New Millennium
10:30 - 11:00
  COFFEE BREAK
11:00 - 13:00
  PARALLELL SESSIONS (A)
13:00 - 14:30
  LUNCH
14:30 - 16:30
  SYMPOSIUMS 1 AND 2

1) Contributions of Accounting History to Accounting and History
 (Room 11.39 - Luis de Luque y Leyva)


Participants:
Basil S. Yamey,
London School of Economics, U.K. (co-ordinator)

Richard H. Macve, London School of Economics, United Kingdon
Pedro Tedde,
Banco de España, Spain

Gabriel Tortella, Universidad de Alcalá, Spain
Richard Vangermeersch, University of Rhode Island, Kingston, U.S.A.


2) Multidisciplinariety in Accounting History
 (Aula Magna-Room Bartolomé Salvador de Solórzano)


Participants:
Jorge Tua, Universidad Autónoma de Madrid, Spain (co-ordinator)
Antonio Miguel Bernal, Universidad de Sevilla, Spain
Dale L. Flesher, University of Mississippi, U.S.A.
Jose Antonio Gonzalo, Universidad de Alcalá, Spain
Hiroshi Okano,
Osaka City University, Japan

Luca Zan, Università degli Studi di Bologna, Italy
16:30-17:00
  COFFEE BREAK
17:00-19:00
  PARALLEL SESSIONS (B)
20:00
  RECEPTION AND BUFFET
The shuttle buses from down town Madrid to the University Carlos III de Madrid, Getafe, will depart at 8:00 o'clock from Hotel Nacional, Paseo del Prado, 48. At 21:30, after the Reception and buffet, the shuttle buses will return from the University Carlos III de Madrid, Getafe, to down town Madrid, Hotel Nacional. The buses will stay in front of the main entrance of the University Carlos III de Madrid, Madrid Street, 126.
THURSDAY, July 20, 2000
9:00 - 10:30
  PARALLEL SESSIONS (C)
10:30 - 11:00
  COFFEE BREAK
11:00 - 12:00
  PLENARY SESSION II (Aula Magna-Room Bartolomé Salvador de Solórzano)
Yannick Lemarchand
A Century of Research into Accounting History in Continental Europe

12:00 - 13:00   PARALLELL SESSIONS (D)
13:00 - 14:30
  LUNCH
14:30 - 16:30
  SYMPOSIUMS 3 AND 4

3) Accounting History Journals Editors
 (
Room 11.39 - Luis de Luque y Leyva)


Participants:
John Richard Edwards,
Editor of Accounting, Business and Financial History, University of Wales, United Kingdom (co-ordinator)
Trevor Boyns, Joint Editor of Accounting, Business and Financial History,
University of Wales, United Kingdom

Garry D. Carnegie, Editor of Accounting History, Deakin University, Victoria, Australia
Richard F. Fleischman, Editor of The Accounting Historians Journal,
John Carroll University, Cleveland, Ohio, U.S.A.
Lee Parker, Editor of Accounting, Auditing and Accountability Journal,
University of Adelaide, Adelaide, Australia



4) Teaching of Accounting History
(Aula Magna-Room Bartolomé Salvador de Solórzano)


Participants:
Carlo Antinori, Università degli Studi di Parma, Italy (co-ordinator)
Edward N. Coffman, Virginia Commonwealth University, Richmond, U.S.A.
Rafael Donoso, Universidad de Sevilla, Spain
Giuseppe Galassi, Università degli Studi di Parma, Italy
Stephen Walker,
Edinburgh University, United Kingdom
16:30-17:00
  COFFEE BREAK
17:00-18:00
  PARALLEL SESSIONS (E)
18:30
 

Departure of the shuttle buses to the University of Alcalá. The buses will stay in front of the main entrance of the University Carlos III de Madrid, Madrid Street, 126.

19:30-20:30
  PLENARY SESSION III (Aula Magna of the University of Alcalá)
Basil S. Yamey
Art and Accounting

20:30
  DINNER AT THE HOSTERIA DEL ESTUDIANTE (Students' Tavern) of the University of Alcalá

The shuttle buses from down town Madrid to the University Carlos III de Madrid will depart at 8:15 o'clock from Hotel Nacional, Paseo del Prado, 48. At 23:30, after the Dinner at the Hostería del Estudiante of the University of Alcalá, there will be shuttle buses to the Students' Residence Hall of the University Carlos III de Madrid and to down town Madrid, Hotel Nacional.
FRIDAY, July 21, 2000
9:00 - 11:00
  PARALLELL SESSIONS (F)
11:00 - 11:30
  COFFEE BREAK
11:30-12:30
  PLENARY SESSION IV (Aula Magna-Room Bartolomé Salvador de Solórzano)
Richard F. Fleischman
The Contribution of Archival Research towards Evaluating the Theory/Practice Schism in Cost Accounting Theory

12:30
  CLOSING
13:00
  LUNCH

The shuttle buses from down town Madrid to the University Carlos III de Madrid, Getafe, will depart at 8:15 o'clock from Hotel Nacional, Paseo del Prado, 48. At 14:30, after the lunch, the shuttle buses will return from the University Carlos III de Madrid, Getafe, to down town Madrid, Hotel Nacional. The buses will stay in front of the main entrance of the University Carlos III de Madrid, Madrid Street, 126.
PROGRAMME OF ACCOMPANYING PERSONS
WEDNESDAY, July 19, 2000
8:00
  REGISTRATION
8:00
  Departure from the shuttle buses from down town Madrid, Hotel Nacional, Paseo del Prado, 48, to the University Carlos III de Madrid, Getafe
9:00 - 9:30
  WELCOME AND PRESENTATION (Aula Magna-Room Bartolomé Salvador de Solórzano)
9:30 - 10:30
  PLENARY SESSION I
Gary J. Previts
Global Accounting History. Scholarship in the New Millennium
10:30 - 11:00
  COFFEE BREAK
11:00
  Departure of the shuttle bus to Palacio Real. The buses will stay in front of the main entrance of the University Carlos III de Madrid, Madrid Street, 126.
11:30-13:00
  VISIT TO PALACIO REAL
19:15
 

Departure of the shuttle bus from down town Madrid, Hotel Nacional, Paseo del Prado, 48, to the University Carlos III de Madrid.

20:00
  RECEPTION AND BUFFET
21:30
  Departure of the shuttle buses from the University Carlos III de Madrid, Getafe, to down town Madrid, Hotel Nacional. The buses will stay in front of the main entrance of the University Carlos III de Madrid, Madrid Street, 126.
THURSDAY, July 20, 2000
10:30
  Visit to Museo del Prado. Meeting Point: in front of Hotel Nacional, Paseo del Prado, 48.
18:30
  Departure of the shuttle buses from down town Madrid, Hotel Nacional, Paseo del Prado, 48, to the University of Alcalá.
19:30 - 20:30
  PLENARY SESSION III (Aula Magna of the University of Alcalá)
Basil S. Yamey
Art and Accounting

20:30
  Dinner at the Hostería del Estudiante (Students' Tavern) of the University of Alcalá
23:30
 

Departure of the shuttle buses to the Students' Residence Hall of the University Carlos III de Madrid and to down town Madrid, Hotel Nacional.

CHART OF PARALLEL SESSIONS

 

ROOMS

WEDNESDAY, JULY 19, 2000

SERIES A - From 11 a.m. to 1 p.m.

(2 hours: 4 papers)

SERIES  B – From 5 p.m. to 7 p.m.

(2 hours: 4 papers)

 

Room 11.17

Antich Rocha

Session A-1

Chairman: Manuel Benavente

ID no. 1:   Vangermeersch

ID no. 4:     Lanero

ID no. 7:   Quattrone

ID no. 114: Goodman/Palmon

Session B-1

Chairman:  José Antonio Gonzalo

ID no. 5:  Güvemli

ID no. 9:    Bernal

ID no. 21:  Catturi

ID no. 62:  Carvalho/Cochino/

                  Benavente/Paixáo

 

Room 11.18

Diego del Castillo

Session A-2

Chairman:   Luca Zan

ID no. 3:    Watanabe

ID no. 13:   J.A. Donoso/Arquero

ID no. 22:    Jeacle/C.and M.

                   O'Hogartaigh

ID no. 28:    Kurtovic/Cooper

Session B-2

Chairman:  Gary J. Previts

ID no. 2:     Mattessich/Galassi

ID no. 30:  Capelo/Alvarez-Dardet

ID no. 99:    Llopis/Fidalgo/Méndez

ID no. 100: Jeacle/Walsh

 

Room 11.08-09

Gaspar de Texada

Session A-3

Chairman:  Dale L. Flesher

ID no. 16:  Boyns/Edwards/Matthews

ID no. 24:   Cosenza

ID no. 32:   Gárate/De Luxán

ID no. 71:   Macías

Session B-3

Chairman:  John R. Edwards

ID no. 39:  Cuadrado/García

ID no. 54:  Zapata/Guerrero

ID no. 72: Rocha/Gomes

ID no. 79:  Núñez

 

Room 11.29-30

Francisco Muñoz de Escobar

Session A-4

Chairman: Hiroshi Okano

ID no. 17:  Antonelli/Cerbioni/

                 Parbonetti

ID no. 18:  McMillan

ID no. 55:  Serra/Marinho

ID no. 74:  Luna

Session B-4

Chairman:  Trevor Boyns

ID no. 26:   Richardson

ID no. 34:   Passola

ID no. 65:   Bernardo

ID no. 93:   Parker

 

Room 11.39

Luis de Luque y Leyva

Session A-5

Chairman:  Thomas N. Tyson

ID no. 20:   Emery/Hooks/Stewart

ID no. 58:  Marques/Costa

ID no. 60:   McWatters/Foreman

ID no. 80:  Alvarez-Dardet/Baños/

                  Carrasco/Gutiérrez

Session B-5

Chairman:  Garry Carnegie

ID no.27:    Alagiah/Gaffikin/

                  Ratnatunga

ID no. 66:   Matthews

ID no. 85:   Fleischman/Tyson

ID no. 103: Zambon

 

ROOMS

THURSDAY, JULY 20, 2000

SERIES C – From 9 a.m. to 10:30 a.m.

(1 1/2 hours: 3 papers)

SERIES  D – From 12 a.m. to 1 p.m.

(1 hour: 2 papers)

 

Room 11.17

Antich Rocha

Session C-1

Chairman:   Edward N. Coffman

ID no. 6:     Clarke

ID no. 19:   A.Donoso

ID no. 64:   Kantor/Warner   

Session D-1

Chairman:   Carlos Mallo

ID no. 82:    R.Donoso

ID no. 102:  Carnegie/Potter

 

Room 11.18

Diego del Castillo

Session C-2

Chairman:    Anne J. van der Helm

ID no. 23:   Fleischman/Macve

ID no. 37:    Calvo

ID no. 73:   Volmer

Session D-2

Chairman:  Richard H. Macve

ID no. 8:    Fleischman/Oldroyd

ID no. 98:  Forrester

 

Room 11.08-09

Gaspar de Texada

Session C-3

Chairman:    Jorge Tua

ID no. 10:   Schweitzer

ID no. 33:    Tanzi

ID no. 40:    Benito

Session D-3

Chairman:   Marc Nikitin

ID no. 11:  Skackleton

ID no. 48:   Santos

 

Room 11.29-30

Francisco Muñoz de Escobar

Session C-4

Chairman:   Stefano Zambon

ID no. 36:   Serra

ID no. 56:   Gutiérrez/Romero

ID no. 57:   Benavente

Session D-4

Chairman:    Peter Clarke

ID no. 12:    MacDonald/Richardson

ID no. 50:    Jiménez/Villaluenga

 

Room 11.39

Luis de Luque y Leyva

Session C-5

Chairman:   Gary Spraakman

ID no. 14:  Walker

ID no. 29:   Edwards

ID no. 87:   Ruiz

Session D-5

Chairman:   Giuseppe Galassi

ID no. 31:    Robles/Pereira

ID no. 51:    Martín

 

Room 11.78-79

Sebastián de Jócano y Madaria

Session C-6

Chairman:  Richard Vangermeersch

ID no. 69:   Slocum

ID no. 76:   Millán

ID no. 84:   Hammond

Session D-6

Chairman:    Antonio Miguel Bernal

ID no. 77:    O'Regan/Murphy

ID no. 116:   Antinori

 

ROOMS

THURSDAY, JULY 20, 2000

FRIDAY, JULY 21, 2000

SERIES E – From 5 p.m. to 6 p.m.

(1 hour: 2 papers)

SERIES  F – From 9 a.m. to 11 a.m.

(2 hours: 4 papers)

 

Room 11.17

Antich Rocha

Session E-1

Chairman:   Stephen P. Walker

ID no. 38:   Trigos

ID no. 81:   Flesher/Previts/Samson

Session F-1

Chairman:  Basil S. Yamey

ID no. 15:   Boyns/Edwards/

                  Matthews

ID no. 45:    Rubín/Mallado

ID no. 49:    Russo

ID no. 68:    Sivakumar

 

Room 11.18

Diego del Castillo

Session E-2

Chairman:    Mª Angela Jiménez

ID no. 25:    Spraakman

ID no. 46:    Gutiérrez/Núñez

Session F-2

Chairman:   Yannick Lemarchand

ID no. 53:    Burrows

ID no. 92:    Carper

ID no. 95:   Molero/Sevillano/Suárez

ID no. 108:  Abraham

 

Room 11.08-09

Gaspar de Texada

Session E-3

Chairman:   Richard K. Fleischman

ID no. 43:   Williams/Funnell

ID no. 52:   Jurado

Session F-3

Chairman:   Leandro Cañibano

ID no. 61:   McWatters/Bouchard

ID no. 97:   Caruana/Rockhoff

ID no. 101:  Rodríguez

ID no. 107:  Amaduzzi/Servalli

 

Room 11.29-30

Francisco Muñoz de Escobar

Session E-4

Chairman:   Gabriel Tortella

ID no. 47:   Nikitin

ID no. 90:   Álvarez/Garrido/Lillo

Session F-4

Chairman:   Alan J. Richardson

ID no. 88:    Helm/Postma

ID no. 105:  Stipetic/Juric

ID no. 106:  Caiado

ID no. 109:  Puell

 

Room 11.39

Luis de Luque y Leyva

Session E-5

Chairman:  Montserrat Gárate

ID no. 67:  Rowles

ID no. 94:  Tua/Maté/Prieto

Session F-5

Chairman:   Lee D. Parker

ID no. 35:    Marcia

ID no. 70:    Dahlgren

ID no. 104:  Juchau

ID no. 115:   Martínez/Martínez

 

Room 11.78-79

Sebastián de Jócano y Madaria

Session E-6

Chairman:   Pedro Tedde

ID no. 78:   Fong/Poullaus

ID no. 89:   Ricardino

Session F-6

Chairman:  Esther Fidalgo

ID no. 86:    Fendri-Kharrat

ID no. 110:  Cavazzoni/Mari/ Bartocci

ID no. 111:  C.Cavazzoni

ID no. 113:  Cagno/Turco

PARALLEL SESSIONS
SESSIONS SERIES A
Wednesday, July 19,  from 11 a.m. to 1 p.m.
SESSIONS
PAPERS
ID nos.
Titles and authors

A-1

Room: 11.17

ANTICH ROCHA

Chairman:

Manuel  Benavente

1
“Harvey Stuart Chase (1861-1946). A Progressive in an Accountant’s Clothes and Much More than the Father of Stuart Chase”. Vangermeersch, Richard
4
“Translating the Translator: Ympyn Christoffels’ Three Books on Accounting (1543-1547). Lanero, Juan J.
7
“On the 'Genesis of Managerialism' and the Related Debate. Accounting and Accountability in the Society of Jesus in Sicily (16th-17th Centuries)”. Quattrone, Paolo
114
Evolving Technologies and the Work of the Accounting Historian. Goodman, Leonard  and Palmon, Dan

A-2

Room: 11.18

DIEGO DEL CASTILLO

Chairman:

Luca Zan

3
“The Historical Change of Valuation Methods for Goods Remaining Unsold”. Watanabe, Izumi
13
“The Beginnings of Official Accounting Education in Spain: Cadiz 1799-1804”. Donoso Anes, José A. and Arquero Montaño, José Luis
22
"A Chronology of Calculation: Accounting, History and Accounting History". Jeacle, Ingrid;  O‘Hogartaigh, Ciaran and O’Horgartaigh, Margaret
28
“The Measurement Debate in Australia – An Antiquity of the Accounting”. Kurtovic, Annamaria and Cooper, Kathie

A-3

Room: 11.08-09

GASPAR DE TEXADA

Chairman:

Dale L. Flesher

16
“A study of the interrelationship betweeen business, management organisation and accounting developments: budgets and budgetary control in Britain between the wars”. Boyns, Trevor, Edwards, John Richard and Matthews, Mark
24
"The Role of Accounting in the Twenty-First Century. An Essay to the Emerging Nations".  Cosenza, José Paulo
32
"Accounting History and Sectorial History. Tobacco rents in Spain in the XVIIIth Century".  Gárate, Montserrat and De Luxán, Santiago
71
“Ownership Structure, Firms’ Strategy and Accountability: The Case of the Privatisation of the Spanish Tobacco Monopoly (1887-1896)”. Macías, Marta

A-4

Room: 11.29-30

FRANCISCO MUÑOZ DE ESCOBAR

Chairman:

Hiroshi Okano

17
“The Origins of Cost Accounting in Italy: The Case of “Manifattura Ginori” (1737-1896)”. Antonelli, Valerio; Cerbioni, Fabrizio and Parbonetti, Antonio
18

“History of A History: Differing Stories Regarding the Emergence of the U.S. Accounting Profession 1880 to 1900”. McMillan, Keith P., S.J.

55
“Accounting in the Empire of the Sun”. Serra Negra, Carlos Alberto and Marinho Serra Negra, Elizabete
74
"Salvador de Solórzano: A Critique of his Work".  Luna Luque, Francisco Javier

A-5

Room: 11.39

LUIS DE LUQUE Y LEYVA

Chairman:

Thomas N. Tyson

20
“Born the Wrong Time” – Interviews with New Zealand Women who Became Chartered Accountants Between the Late 1930s and the Early 1950s. Emery, Michelle ; Hooks, Jill and Stewart, Ross
58
“The Influence Dumarchey’s Positive Theory of Accountancy in the Structuring of the Portuguese Accounting Point of View”. Marques de Almeida, José Joaquim and da Costa Marques, Maria da Conceiçao
60
"Comparative Análisis of Canada and Australia: Reaction of the Meat-Packing Industry to World War I Constraints to Normal Trade".  McWatters, Cheryl S. and Foreman, Peter F. W.
80
"Govern (mentality), Mapping Diversity and Accounting: The Influence of the Enlightened People in Two Spanish Cases (1761-1777)".  Alvarez-Dardet Espejo, Concha; Baños Sánchez-Matamoros, Juan; Carrasco Fenech, Francisco and Gutiérrez Hidalgo, Fernando

SESSIONS SERIES B
Wednesday, July 19,  from 5 p.m. to 7 p.m.
SESSIONS
PAPERS
ID nos.
Titles and authors

B-1

Room: 11.17

ANTICH ROCHA

Chairman:

José A. Gonzalo

5
“Two Samples of the Recording Methods Used in Accounting Systems of the Ottoman Empire in 16th Century”. Güvemli, Oktay
9
“The 1847-1848 Crisis and the Accounting Regulation of Limited Companies in the Middle of the 19th Century in Spain”. Bernal Lloréns, Mercedes
21
"The Mysticism of an Accounting Technique-from Saint Catherine to the "Modern Profets" ".Catturi, Giuseppe
62
“Some Aspects of Eighteenth-Century Portuguese Manufacturing Accounting: The Case of Companhia da Fábrica das Sedas- 2nd Administration (1745-1747)”. Carvalho, José Manuel de Matos; Cochino, Joaquim António Calado; Benavente Rodríguez, Manuel José and Paixáo, Judite Cavaleiro

B-2

Room: 11.18

DIEGO DEL CASTILLO

Chairman:

Gary J. Previts

2
“History of the Spreadsheet: From Matrix Accounting to Budget Simulation and Computerization”. Mattessich, Richard and Galassi, Giuseppe
30
“Management Reputation and Accounting Decisions in a Nineteenth Century Company: The Case of Agüera Stores (1822-1829)”. Capelo, María Dolores and Alvarez-Dardet, Concha
99
"The Accounts of the Livestock of the Monastery of Guadalupe, 1597-1784: Inventories, 'Profits' and Expenses, and Cost of Opportunity". Llopis Agelán, Enrique, Fidalgo Cerviño, Esther and Méndez Picazo, Mª Teresa
100
"The Poverty of Desire: Towards a Genealogy of Accounting and Consumer Credit". Jeacle, Ingrid and Walsh, Eammon J.

B-3

Room: 11.08-09

GASPAR DE TEXADA

Chairman:

John R. Edwards

39
“Financial Accounting Standard Board: International Harmonization Environment Now and After”. Cuadrado Ebrero, Amparo  and García Jara, Elisa
54
“Accounting Observations in Summa de Tratos y Contratos de Mercaderes by Friar Thomas de Mercado – 1571”. Zapata, Miguel and Guerrero de la Vega, José María
72
“A Contribution to the History of Accounting in Portugal”. Rocha, Armandino and Gomes da Rocha, Delfina Rosa
79
“Organizational Change and Accounting: The Gunpowder Monopoly in New Spain (1757-1787)”. Nuñez Torrado, Miriam

B-4

Room: 11.29-30

FRANCISCO MUÑOZ DE ESCOBAR

Chairman:

Trevor Boyns

26
“The Canadian Audit Market in the First Half of the Twentieth Century”. Richardson, Alan J.
34
“The Nº 8 Ledger of Don Francesc de Agullana (1599-1605)”. Passola, Josep M.
65
“The Historical Development of Cost Accounting and the Technological Progress, Until 1914”. Bernardo, Mauro Santo
93
"Budgetary Rhetoric: The 20th Century Watershed". Parker, Lee D.

B-5

Room: 11.39

LUIS DE LUQUE Y LEYVA

Chairman:

Garry Carnegie

27
“Foucault, Accounting History and Income: Determining the Economic Status of Indigenous Australians”. Alagiah, Ratnam, Gaffikin, Michael and Ratnatunga, Janek
66
“The Influence of the Accountant on British Business Performance from the Late Nineteenth Century to the Present Day” . Matthews, Derek
85
“Accounting in a Racist Society: The Hawaiian Sugar Plantations, 1835-1920”. Fleischman, Richard K. and Tyson, Thomas N.
103
"Setting the Context for the Modern Accounting Profession: Audit, Accountability and The College of Rasonati in the Venetian Republic (XIII-XVI Century)". Zambon, Stefano

SESSIONS SERIES C
Thursday, July 20,  from 9 a.m. to 10:30 a.m.
SESSIONS
PAPERS
ID nos.
Titles and authors

C-1

Room: 11.17

ANTICH ROCHA

Chairman:

Edward N. Coffman

6
“The Development of Financial Reporting in Ireland”. Clarke, Peter
19
"Accountant Doctrine of the XVIII Century and their Influence on the Projects of  Accountant Reform at the Time". Donoso Anes, Alberto
64
“Changes in the Meaning and Implication of Unethical Behavior by Accountants”. Kantor, Jeffrey and Warner, Brenda

C-2

Room: 11.18

DIEGO DEL CASTILLO

Chairman:

Anne J. van der Helm

23
“Coals from Newcastle: Alternative Histories of Cost and Management Accounting in North-East Coal Mining During the British Industrial Revolution”. Fleischman, Richard K. and Macve, Richard H.
37
“The Contribution of Bishopric Incomes in Vacant Periods to Amortization of Royal Vouchers at the end of the 18º Century and the Early 19º Century”. Mercedes Calvo Cruz
73
“Corporate Governance and Financial Reporting: The Lessons of the Dutch VOC (Dutch East-Indian Company)”. Volmer, F.G.

C-3

Room: 11.08-09

GASPAR DE TEXADA

Chairman:

Jorge Tua

10
“The Significance of Production and Cost Theory for Costing Systems in the 19th and 20th Centuries”. Schweitzer, Marcell
33
“Logismography and the Thought of Giovanni Rossi a Philosoper of Accountancy”. Tanzi, Anna
40
“The Recovery of Production Activities at the Company Harinera La Montserrat Following the End of the Spanish Civil War”. Benito Mundet, Helena

C-4

Room: 11.29-30

FRANCISCO MUÑOZ DE ESCOBAR

Chairman:

Stefano Zambon

36
“The Management of San Germano – Cassino at Today – Between the 15º and the 16º Centuries”. Serra, Luigi
56
“Quality Management, Discipline and Making Decisions Process: The Study of a Case”. Gutiérrez Hidalgo, Fernando and Romero Fúnez, Dominga
57
“Extinction of ‘Erario Régio’ in 1832 (The Ancient Portuguese Exchequer)”. Benavente Rodrigues, Manuel José

C-5

Room: 11.39

LUIS DE LUQUE Y LEYVA

Chairman:

Gary Spraakman

14
“The Genesis of Profesional Organisation in England”. Walker, Stephen P.
29
“Scientific Management Accounting in the Iron and Steel Industry – A Study of Accounting Discontinuity”. Edwards, John Richard
87
“The Contribution of Oliver Castañer to the Auditing Profession”. Ruiz Blanco, Silvia

C-6

Room: 11.78-79

SEBASTIÁN DE JÓCANO Y MADARIA

Chairman:

R.Vangermeersch

69
“Reporting Practices of United States Rubber Company, 1893-1917: an Exploratory Analysis” . Slocum, Elliott L.
76
“Bookkeeping in México (XIX Century) Based in Textbooks”. Millan Torres, Rosendo
84
“A White-Collar Profession: African-American Certified Public Accountants since 1921”. Hammond, Theresa

SESSIONS SERIES D
Thursday, July 20,  from 12 a.m. to 1 p.m.
SESSIONS
PAPERS
ID nos.
Titles and authors

D-1

Room: 11.17

ANTICH ROCHA

Chairman:

Carlos Mallo

82
“Accounting and Slavery. The English Company of the South Sea Accounts (1713-1722)”. Donoso Anes, Rafael
102
"Accounting History in Australia: A Survey of Published Works, 1975-1999". Carnegie, Garry and Potter, Brad N .

D-2

Room: 11.18

DIEGO DEL CASTILLO

Chairman:

R. H. Macve

8
“The Development of British and Canadian Coal-Mining Enterprise: A Comparative Study of Costing Methods”. Fleischman, Richard K. and Oldroyd, David
98
"A Scots Baroque Accounting Text. Being a Study of the Idea Rationaria (1683) and its Author, Robert Colinson". Forrester, David A.R.

D-3

Room: 11.08-09

GASPAR DE TEXADA

Chairman:

Marc Nikitin

11
"The Liquidation of Upper Clyde Shipbuilders Ltd: A Case of Government Involvement in a Limited Liability Company 1967-1971".  Skackleton, Ken
48
“Moneychanger and his Wife: From Scholastics to Accounting”. Santos, Manuel

D-4

Room: 11.29-30

FRANCISCO MUÑOZ DE ESCOBAR

Chairman:

Peter Clarke

12
“Testing the Relevance Lost Paradigm: Does Academic Management Accounting Lag Practice?” MacDonald, Laura D. and Richardson, Alan J.
50
“Accounting and Management of Charity Organizations in XVI Century in Toledo”. Jiménez Montañés, Mª Angela and Villaluenga de Gracia, Susana

D-5

Room: 11.39

LUIS DE LUQUE Y LEYVA

Chairman:

Giuseppe Galassi

31
“The Evolution of Accounting from the Perspective of Management Theories”. Robles Junior, Antonio and Pereira Robles, Laura
51
"Spain at the Accounting Crossroads of the XVI Century. A Journal on Double-Entry Bookkeeping in 1581".  Martín Lamouroux, Fernando

D6

Room: 11.78-79

SEBASTIÁN DE JÓCANO Y MADARIA

Chairman:

Antonio M. Bernal

77
“Professionalisation Reconsidered: Race, Creed and Politics as Factors in the Development of the Accounting Profession in Ireland”. O’Regan, Philip and Murphy, Brian
116
"A Hundred Year of Life of Rivista Italiana di Ragioneria e di Economia Aziendale". Antinori, Carlo

SESSIONS SERIES E
Thursday, July 20,  from 5 p.m. to 6 p.m.
SESSIONS
PAPERS
ID nos.
Titles and authors

E-1

Room: 11.17

ANTICH ROCHA

Chairman:

Stephen P. Walker

38
“Administration and Control of the Municipal Granaries in the Second Half of the Eighteenth Century: The Case of the Granary in Estepa”. Trigos Jurado, Mª José
81
"Using Accounting to Manage: A Case of Railroad Managerial Accounting in the 1850".  Flesher, Dale L., Previts, Gary John and Samson, William D.

E-2

Room: 11.18

DIEGO DEL CASTILLO

Chairman:

Mª A. Jiménez

25
“Examining the Incentives vs. Bureaucratic Controls Orthodoxy: A Case Study of Fur Trade Strategic Moves and Reactions”. Spraakman, Gary
46
“Explaining Change in Spain During the Second Half of the Eighteenth Century Using Institutional Theory”. Gutiérrez Hidalgo, Fernando and Nuñez Torrado, Miriam

E-3

Room: 11.08-09

GASPAR DE TEXADA

Chairman:

R.K.Fleischman

43
"The Chapel and the Counting House: Is There a Place for Religion in Accounting History?".  Williams, Robert and Funnell, Warwick
52
"Accounting, Auditing Accounts and Other Mechanisms for Controlling Expenditure in the Spanish Royal Household During the Early Modern Period".  Jurado Sánchez, José

E-4

Room: 11.29-30

FRANCISCO MUÑOZ DE ESCOBAR

Chairman:

Gabriel Tortella

47
“The Birth of Modern Public Sector Accounting in France and the Influence of Count Mollien on Public Sector Accounting in Italy and Britain” . Nikitin, Marc
90
"Mining Activity in the La Carolina (Jaén-Spain) Bowl in the 19th and 20th Centuries through the Accounting Practices. The Case of the Mining Company El Guindo-Los Gundos. Research Objectives and Historical-Legislative Context". Álvarez López, José María Carlos, Garrido González, Luis and Lillo Criado, Juan Luis

E-5

Room: 11.39

LUIS DE LUQUE Y LEYVA

Chairman:

Montserrat Gárate

67
“Observations on Capital and Income in Early Company Accounting”. Rowles, Tom
94
"Monastic Accountancy in the XVIII Century: The Case of the Silos Monastery". Tua Pereda, Jorge, Maté Zadornil, Lorenzo and Prieto Moreno, Begoña

E-6

Room: 11.78-79

SEBASTIÁN DE JÓCANO Y MADARIA

Chairman:

Pedro Tedde

78
"The Empire Strikes Back? An Exploration of Centre-Periphery Interaction between the ICAEW and Accounting Associations in the Self-governing Colonies of Australia, Canada and South Africa, 1880-1907". Fong Chua, Wai and Poullaus, Chris
89
"Short Historic Retrospective of the Development of the Brazilian Accounting in the Axis Rio de Janeiro/Sao Paulo". Ricardino Filho, Alvaro Augusto

SESSIONS SERIES F
Friday, July 21,  from 9 a.m. to 11 a.m.
SESSIONS
PAPERS
ID nos.
Titles and authors

F-1

Room: 11.17

ANTICH ROCHA

Chairman:

Basil S. Yamey

15
“Costing Theory and Practice: The Case of the British Chemical Industry, c. 1880 – c. 1940”. Boyns, Trevor, Edwards, John Richard and Matthews, Mark
45
“The Beginning of the Double Entry Method in the City Council of Seville 1570”. Rubin Córdoba, Fernando and Mallado Rodríguez, José Antonio
49
"Ragioneria e i ragionieri (The Accountancy And  the Accountants)".  Russo Basilicò, Letterio
68
“Early 20th Century Accounting Information and Stock Prices: an Investigation of Ripley’s Main Street and Wall Street”. Sivakumar, Kumar N.

F-2

Room: 11.18

DIEGO DEL CASTILLO

Chairman:

Yannick Lemarchand

53
"Controlling Government Expenditure: The Pioneering 1921-22 Geddes’ Axe’ Committee". Burrows,  Geoffrey H.
92
"The Development of the Economic Concept of Human Capital and its Implications for Human Resource Accounting". Carper, William Brent
95
"Ochoa Pérez de Salinas: The Banker of the Catholics Kings (1498-1500)". Molero López, Juan José, Sevillano Martín, Francisco Javier and Suárez Bilbao, Fernando
108
"Struggling for Accountability: An Accounting Microhistory". Abraham, Anne

F-3

Room: 11.08-09

GASPAR DE TEXADA

Chairman:

Leandro Cañibano

61
"Mediology: An Historical Challenge to Social and Material Structures of Accounting Transmission".  McWatters, Cheryl S. and Bouchard, Bruno
97
"A Wolfram in Sheep's Clothing: Economic Warfare in Spain and Portugal, 1940-1944". Caruana, Leonardo and Rockoff, Hugh
101
"Role of a Business School (ESCA) in the Development of Accounting in Mexico". Rodríguez Álvarez, Mª de los Ángeles
107
"Dottor Sarava's 'Instituzione de' mercanti' and Antonio Maria Venusti's 'Compendio utilissimo'   in the mercantile economy and arithmetic of XVI century". Amaduzzi, Antonio and Servalli, Stefania

F-4

Room: 11.29-30

FRANCISCO MUÑOZ DE ESCOBAR

Chairman:

Alan J. Richardson

88
"La Riegola de libro". Van der Helm, Anne J.  and Postma, Johanna
105
"Accounting Aspects of the Work of Benedikt Kotruljevic (Benedetto Cotrugli)". Stipetic, Vladimir and Juric, Durdica
106
" Accounting Teaching in 'Aula de Comércio' (1759-1844)". Caiado, Antonio C. Pires
109
"The Accountancy of the Royal Society of Mathematics of Madrid". Puell de la Villa, Jesús

F-5

Room: 11.39

LUIS DE LUQUE Y LEYVA

Chairman:

Lee D. Parker

35
“Tribalism and Accountancy. The Intertwining of Race in a Professionalisation Project”. Annisette, Marcia
70
“Neither True Nor Fair? – The Case of Hidden Reserves in Swedish and German Accounting”. Dahlgren, Jörgen
104
"Arthur Young and Agricultural Accounting". Juchau, Roger
115
"The Balance Sheet of the German Stock Corporations. Some Inquires up to the Law of the Law of 30 January 1937". Martínez Tapia, Ramón y Martínez Cuevas, María Encarna

F-6

Room: 11.78-79

SEBASTIÁN DE JÓCANO Y MADARIA

Chairman:

Esther Fidalgo

86
“The Accountant Profession: A Creation of the Occident?”. Fendri-Kharrat Souhir
110
"Lorenzo de Minico's Work: Innovative Aspects in the Evolution of Accounting in Italy Dating from the First Half of the Twentieth Century". Cavazzoni, Gianfranco, Mari, Libero Mario and Bartocci, Luca
111
"Luca Pacioli: The Origins of Accountancy as a Science". Cavazzoni, Christian
113
"Origin, Evolution, Up-to-Dateness of Accounting  Principles Meanings". Cagno, Pierluca Di, Turco, Mario