Summer 1997

Message from the Chair - Philip H. Siegel

Reports from Overseas Country Coordinators

In Memorium - Dr. Peter Brownell

1997 Working Paper Series


Message from the Chair

This has been an exciting and challenging year for our section.  this is the first time in our history that the membership has to decide on the chair-elect.  Traditionally, members became active in the section, served on committees and would be selected for the ballot by the nominating committee.  This year we have members on the ballot for both secretary-treasurer and the chair elect.  It is very important for the continuation and vibrancy of our section that members participate in the election process.  A ballot in enclosed in this newsletter for you to fill out, sign and return to AAA headquarters in Sarasota.

This issue of the Reporter contains the upcoming ABO Research Conference, which was organized by Seleshi Sisaye of Duquense.  I hope to see many of you in attendance at the conference, which offers behavioral researchers the opportunity to share with their co-researchers the latest developments in out filed.  I am also encouraged by the increased interest in international research as evidenced by the number of international papers on the program.

I look forward to seeing you at our national meeting in Dallas this upcoming August.  It has indeed been a privilege and a wonderful experience to serve the section as chair this year.  I encourage more of the membership to attend meetings, become active and contribute to the continuing growth of our section.

Philip Siegel, Chair
Monmouth University

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Reports from Overseas Country Coordinators

The international members of Accounting, Behavior and Organizations report the following activities:

Finland - Reported by Professor Kari Lukka

Activities at the Turku School of Economics and Businss Administration include 1996 publications of:

Ongoing studies at the Turku School include:

While Markus Granlund has an ongoing Ph.D study entitiled:

"Accounting for the Markets and Markets for Accounting:  A Longitudinal Case-Study of the Interplay between Management Accounting and Structural Change."

At the University of Jyväskylä, Liisa Kurunmäki has the following ongoing study:

"Professional vs. Financial Capital in the Field of Health Care - Struggles for the Redistribution of Power and Control."

China - Reported by Professor Judy Tsui

City University of Hong Kong, Shanghai University of Finance and Economics (SUFE), and the Certified General Accountants' Association of Canada-International (CGA) have joined hands to establish the China Accounting Research and Education Centre (CARE) to pioneer in conducting joint research and disseminating knowledge on significant accounting issues that affect China, Hong Kong and the region's commercial interface with the rest of the world.  This comes at a time when the rapid economic development in China and increasing internationlization of trade in the region requires the development of accounting standards and practices.  This centre will be a leading information, research and executive training centre for accounting-related issued in China.  For example, recently, the Centre successfully organized the Technical update on the New Accounting and Auditing Standards in the Peoples Republic of China.  The Centre will collect research publications, government promulgations on accounting, auditing and taxation systems as well as teaching references on accounting and related fields.

Short exchange programmes have been organized such as, recently, a group of 50 City University accounting undergraduate students visited two universities in Shanghai, the Shanghai stock exchange, the PuDong Special Economic Zone, a manufacturing company, a CPA firm and Chinese students' homes to expose Hong Kong students to university life and business environment in Shanghai.  Additionally, there is an ongoing faculty exchange programme with Tsinghua University and Fudan University.

The China Accounting Research and Education Centre will jointly sponsor with Oxford University a conference in 1998 in Hong Kong on international accounting issues whereby top scholars will discuss emerging accounting issues in the region.  For enquiries, please contact Professor Jusy Tsui, Department of Accountancy, City University of Hong Kong (E-mail:

Finally, Professor Theodore Mock and Professor Ross Watts have been appointed as honorary professors to augment the 31 full-time faculty City University faculty in their research activities.  The department is further strengthening its research in the economic, multinational and cross-cultural aspects of accounting with a special focus on the Asia-Pacific region.  The department has also funded an internationally refereed journal, the Asia-Pacific Journal of Accounting.

Japan - Reported by Professor Hiroshi Yoshida

Recently published are:

Scotland - Reported by Professor Sue Llewellyn

At the University of Dundee, Rob Gray and Colin Dey are continuing with their work on the impact of social accounting on the culture of organizations, Jan Bebbington is working on sustainability and its impact within companies and John Grinyer is examining the impact of accounting numbers of managerial behavior.  At the University of Edinburgh, Kerry Jacobs is continuing with his work on GP Fundholding and devolved management in schools.  Sue Llewellyn and Steve Walker are looking at accounting practices within the home, particularly focusing on gender accountabilities.

At the University of Glasgow, Clive Emmanuel is looking at superior manager tolerance to dysfunctional behavior.

Spain - Reported by Professor Joan Amat

Professor C. Alvarez-Dardet (Universidad Cadiz) and F. Carrasco (Universidad Almeria) organized the annual workshop on "Accounting I its Organizational and Social Context" in February 1997 which was titled as the "IV Raymond Konopka Memorial".  Mahmoud Ezzamel (University of Manchester) was invited as a guest speaker.  Next edition will be held in Madrid at the Universidad Carlos III in 1998.

Professor V. Rpoli and T. Balasa (Universidad de Valencia) in cooperation with Ford Motor Espana have organized the fourth edition of a leading and innovative course in Spain on "New Development in Management and Behavioral Accounting."

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In Memorium

Dr. Peter Brownell

The profession mourns the loss of Dr. Peter Brownell, Professor of Accounting at the University of Melbourne in Australia.  Professor Brownell earned his Ph.D. in Accounting from the University of California at Berkeley.  He was a major contributor to research on behavioral and managerial aspects of budgeting.  An outstanding teacher, colleague, and mentor, he will be greatly missed by the profession.

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