8TH WORLD CONGRESS ACCOUNTING HISTORIANS Madrid, Spain, 19th - 21th in July, 2000
Pernosce, Contabilitas, Lustrata Itinera.
Hoc Opus, Hic Labor Advernienti Millennio

Invitation Programme
This is an open invitation for people interested to participate in the 8th World Congress of Accounting Historians. The 8th World Congress of Accounting Historians will be held in Madrid, Spain, from July 19 through 21, 2000, on the social science campus of the Universidad Carlos III de Madrid, in Getafe, a satellite town 11 kms (7 miles) from down town Madrid.

The Congress organizer is the Asociación Española de Contabilidad y Administración de Empresas (AECA), i.e. the Spanish Association of Accounting and Business Administration, through its Comisión de Historia de la Contabilidad (Accounting History Commission), sponsored by the Colegio Central de Titulados Mercantiles y Empresariales (Central Institute of Graduates in Commerce and Business Administration).

His Royal Highness the Prince of Asturias has accepted the role of Honorary President of the Congress.

The 8th World Congress of Accounting Historians coincides with the end of the second millennium of the Christian Era. This millennium has been precisely the period in which the Western Civilization found its origin, development and consolidation, building up on the foundations of the Ancient Roman Culture. In acknowledgement of the role of Ancient Rome in the construction of Europe and the Western Civilization, the motto of the Congress is written in latin. Combining and playing with the ideas of Plato's Academy and Michel Foucault, past and present, accounting is exhorted to know in depth the paths followed, that is, its history, stating at the same time that this is actually the task of the incoming millennium.

For additional information about the event, please contact:

Esteban Hernández-Esteve

8th World Congress of Accounting Historians
Asociación Española de Contabilidad
y Administración de Empresas (AECA)

Alberto Aguilera, 31 - 5º - 28015 Madrid-SPAIN
Fax: (34) 91 541 34 84

Or consult:


Tentative Programme
Wednesday, July 19, 2000

  9:00-  9:30.....Welcome and Presentation

  9:30-10:30.....PLENARY SESSION I

          Gary J. Previts
          Global Accounting History..Scholarship in the New

10:30-11:00.....Coffee break

11:00-13:00.....PARALLEL SESSIONS (A)


14:30-16:30.....SYMPOSIUMS 1 and 2

.. 1) Contributions of Accounting History to Accounting and


            Basil S. Yamey, London School of Economics, U.K.

                     Richard H. Macve, London School of Economics, U. K.ingdom

                     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


            Jorge Túa, Universidad Autónoma de Madrid, Spain (co-ordinator).

                     Antonio Miguel Bernal, Universidad de Sevilla, Spain.

                     Dale L. Flesher, University of Mississippi, U.S.A.

            José 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

Thursday, July 20, 2000

  9:00-10:30.....PARALLEL SESSIONS (C)

10:30-11:00.....Coffee break

11:00-12:00.....PLENARY SESSION II

          Yannick Lemarchand
.....     A Century of Research into Accounting History in Continental Europe.

12:00-13:00.....PARALLEL SESSIONS (D)


14:30-16:30.....SYMPOSIUMS 3 and 4

                    ............3) Accounting History Journals Editors


John Richard Edwards, Editor of Accounting, Business and Financial History,
University of Wales, U. K.(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


         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 bus to the University of Alcalá

19:30-20:30.....PLENARY SESSION III the 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 Alcal

Friday, July 19, 2000

 9:00-11:00    PARALLEL SESSIONS (F)

11:00-11:30    Coffee break

11:30-12:30    PLENARY SESSION IV

                       Richard F. Fleischman
.......................The Contribution of Archival Research towards
Evaluating the
.......................Theory/Practice Schismin Cost Accounting Theory

12:30            Closing

13:00            Lunch


The registration can be made in the attached Registration Form sent to the official agency of the Congress:

8th World Congress of Accounting Historians
Paseo de La Habana, 134 28036 Madrid, Spain
Tel.: (34) 91 457 48 91 and (34) 91 457 44 95
Telex: 46999 SIAC E
Fax: (34) 91 458 10 88
The official agency of the Congress, SIASA, will handle all hotel reservations. Several hotels of various categories will be available. Moreover, a limited number of rooms at the Students' Residence Hall of the Universidad Carlos III de Madrid, campus of Getafe, is available. Rooms will assigned on a "first come-first served basis".
Payment received before March 31, 2000: 35,000 ptas.
Payment received after March, 31, 2000: 40,000 ptas.
Registration fee covers refreshments during breaks, luncheons, reception on Wednesday, dinner on Thursday and the Congress material.


The registration fee includes visits to Palacio Real and Museo del Prado, reception on Wednesday and dinner on Thursday


Registration Form
8th World Congress of Accounting Historians
Paseo de La Habana, 134 28036 Madrid, Spain
Tel.: (34) 91 457 48 91 and (34) 91 457 44 95
Fax: (34) 91 458 10 88


First name

University or Company

Mailing Address

Postal Code and City

Country E-mail

Telephone Fax

Accompanied by Name(s)


Registration fee of participant ptas.

Registration fee of accompanying person(s)

Hotel deposit ptas.
Total ptas.

This Registration Form must be sent to SIASA together with the payment, warrant or authorization to charge. The payment can be made through:
International Bankers draft draw on a bank in Spain, made payable to
......"AECA - 8th WCAH"
Transfer to the account "AECA - 8th WCAH" no. 0182/0902/01/0010057253,
......BBV Bank, Princesa, 40, Madrid, Spain.
......Please clearly indicate your name and that of the Congress, and send a
..... photocopy of the warrant.
Credit card. Following credit cards are accepted: VISA, Eurocard, MasterCard,
......Access, American Express.
......Please specify the credit card, your credit card number and the expiry date.
......Amount to be charged ptas.
......Credit card
......Number .Expiry date

You will receive confirmation of your registration and hotel reservation.   A refund of 75% of the registration fee will be made for written cancellations received at SIASA CONGRESOS before July 1, 2000. No refunds will be made thereafter.

The following accommodation possibilities at the special price for 8th World Congress participants are available. Please specify your preferences:
Preference rank
Price double room
(taxes -7%-not included)
Price single room
(taxes -7%- not included)
Students' Residence Hall University Carlos III de Madrid
NH Nacional ****
NH Sur ***
Mercator ***
Rafael Atocha ***
All prices, except that of the Students' Residence, include breakfast.
All prices in pesetas (taxes - 7% - not included).
A deposit of one night will have to be sent to guarantee your hotel reservation. This amount will be deducted from your final hotel bill.
DEADLINE to guarantee accommodation: June 5, 2000.
Please reserve following accommodation for me, according to the indicated preference rank:
Single room(s)
Double room(s)
Date of arrival
Date of departure


H.R.H. The Prince of Asturias

Esteban Hernández Esteve

Congress Convenor

Alfred Albiol Paps

Consejo Superior de Colegios Oficiales de Titulados Mercantiles y Empresariales de España

Salvador Carmona Moreno

Universidad Carlos III de Madrid

Rafael Donoso Anes

Comisión de Historia de la Contabilidad de AECA

Esther Fidalgo Cerviño

Universidad Complutense de Madrid

José María González Ferrando

Comisión de Historia de la Contabilidad de AECA

José Antonio Gonzalo Angulo

Universidad de Alcalá de Henares

José Luis Lizcano Alvarez

Asociación Española de Contabilidad y Administración de Empresas (AECA)

Angel José López Uría

Ilustre Colegio Central de Titulados Mercantiles y Empresariales

Fernando Martín Lamouroux

Comisión de Historia de la Contabilidad de AECA

José Rivero Romero
Universidad Rey Juan Carlos de Madrid
Jorge Túa Pereda

Universidad Autónoma de Madrid

Jesús Urías Valiente

Universidad Nacional de Educación a Distancia (UNED)

Carlo Antinori

Università di Parma, Italy

Manuel Benavente Rodrigues

APOTEC, Portugal

Ashton Bishop

Virginia Commonwealth University, USA

Garry Carnegie

Deakin University, Australia

Peter Clarke

University College Dublin, Ireland

John Richard Edwards

University of Cardiff, U.K.

Mahmoud Ezzamel

University of Manchester, U.K.

Dale L. Flesher

University of Mississippi, U.S.A..

Richard Fleischman

John Carroll University, U.S.A

Giuseppe Galassi

Università di Parma, Italy

Tom Lee

University of Alabama, U.S.A.

Yannick Lemarchand

Université de Nantes, France

Hiroshi Okano

Osaka City University, Japan

Gary John Previts

Case Western Reserve University, U.S.A.

Alan Richardson

Queens University, Canada

Willian Samson

University of Alabama, U.S.A.

Ram Sriram

Georgia State University, U.S.A.

Steve Walker

University of Edinburgh, U.K.

Basil Yamey

London School of Economics, U.K.

Luca Zan

Università di Bologna, Italy