14th Congress of Accounting and Management History Academy of Accounting Historials 2009 Research Conference

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 2 January 2009

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Citation

(2009), "14th Congress of Accounting and Management History Academy of Accounting Historials 2009 Research Conference", Accounting, Auditing & Accountability Journal, Vol. 22 No. 1. https://doi.org/10.1108/aaaj.2009.05922aaa.002

Publisher

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Emerald Group Publishing Limited

Copyright © 2009, Emerald Group Publishing Limited


14th Congress of Accounting and Management History Academy of Accounting Historials 2009 Research Conference

Article Type: Call for papers From: Accounting, Auditing & Accountability Journal, Volume 22, Issue 1

Thursday, March 26 and Friday, March 27, 2009, Universit Paris-Sud 11

Since its inception in 1995, the annual Congress of Accounting and Management History (JHCM) has become a must encounter for those interested in the temporal dimension of management problems. The Congress brings together management researchers and historians, along with sociologists, legal scholars and economists. For 2009, the Academy of Accounting Historians has chosen to link this event to its own annual research conference, which will add even greater international scope to the Congress.

Whilst not an explicit requisite for all papers there is a definite conference theme. In this vein, the Francophone Accounting Association, the Academy of Accounting Historians, the Laboratoire d'Histoire des Entreprises des Sciences et des Techniques (LHEST), Universit d'Evry and the Laboratoire de Pilotage Economique et Social des Organisations (PESOR), Universit Paris-Sud 11 present papers on the following theme:History of transportation enterprises, accounting and management evolutions

The history of enterprises linked to transportation provides an advantageous means to achieve a better understanding of accounting's evolutions, as much in the commercial and industrial realm as in the financial one. The debt owed by double-entry accounting to the ports of Genoa or Venice has long been recognised, beginning with the expansion of maritime trade in the twelfth century. Yet much remains to be discovered.

The major railway-construction companies, shipyards, automobile and aircraft manufacturers, which emerged over the course of the last two centuries, required new management control tools. Observing the reciprocal influence exerted on the development of the transportation industry and that of its management techniques enables us to put their current relevance into perspective.

The companies entrusted to exploit maritime, land, railway or airline networks made use of capital markets to insure their growth: accounting and financial reporting evolved to provide investors with reliable information. Retracing this history can shed light on the stakes involved, stakes that continue to be of contemporary concern.For further details please contact Henri Zimnovitch: henri.zimnovitch@u-psud.fr or Cheryl McWatters: cheryl.mcwatters@ualberta.ca

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