The American Accounting Association in its third quarter century, 1966 - 1991: central governance and administration
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
New York <<[u.a.]>>
Garland
1992
|
| Schriftenreihe: | New works in accounting history
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 532 S. |
| ISBN: | 0815308019 |
Internformat
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| 100 | 1 | |a Sheldahl, Terry K. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The American Accounting Association in its third quarter century, 1966 - 1991 |b central governance and administration |c Terry K. Sheldahl |
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| 648 | 7 | |a Geschichte 1966-1991 |2 gnd |9 rswk-swf | |
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Datensatz im Suchindex
| _version_ | 1804144549193318400 |
|---|---|
| adam_text | LIST OF CHAPTERS
1. Off-Campus Assembly and Admin¬
istration: Historical Commem¬
oration and Preview, 1966 25
2. Increasingly Representative Governance:
The Executive Committee, Council,
and Committee on Nominations 79
3. Selection of Presidents I:
Procedure and Criteria 139
4. Selection of Presidents II:
Other Historical Patterns 185
5. Committees: Classification
and Accountability 2 35
6. Standing Committees, Multi-Year
Groups, and Task Forces 279
7. Membership Classes, Trends,
Dues, and Solicitation 335
8. Association Accounting and Finance:
Selected Stewardship Functions 387
9. A Communication Organ: Accounting
Education News(letters, 1973-91 429
3
LIST OF EXHIBITS
1. AAA Presidents Gathered
at Miami Beach in 1966 33
2• Listed Secretary-Treasurer
Responsibilities, 1965 51
3. Executive Director Gerhardt and Office
Manager Hamilton, Two Office Settings 62
4. Andrew Bailey on Nominations Inter¬
play among Region, Section,
and Association Interests 119
5. Twofold University Comparison,
1967-91, Between Nominating
Chairs and Presidents-Elect 156
6. Possible Examples of Influential Elected
Members of the Nominating Committee 163
7. Presidencies Classfied by
U.S. Census Divisions 227
8. Committee Classification for Five Years 240
9. Front Cover of the 1972 Com¬
mittee Reports Supplement 269
10. Cover from a Separately Printed
Commmittee Report 275
11. Life Members Announced in
Newsletter, 1979-92, Clas¬
sified by Career Emphasis 34 3
12. Classified Membership Totals, 1966-91 348
13. Net Dollar Income (Loss)
in General Fund, 1964-91 358
5
6 List of Exhibits
14. Composition of Membership
Committees Since 1966 382
15. Stephen Zeff s 1971-72
Newsletter Proposal 4 33
CONTENTS
LIST OF CHAPTERS 3
LIST OF EXHIBITS 5
PREFACE 19
1. OFF-CAMPUS ASSEMBLY AND ADMIN¬
ISTRATION: HISTORICAL COMMEM¬
ORATION AND PREVIEW, 1966 25
Observing the 1966 Golden Anniversary 25
The Commemorative Annual Meeting 25
Selection of an Innovational Site 25
Two Advisory Committees 27
Committee for Suggestions
for the Celebration of
the 50th Anniversary 27
Special 50th Anniversary
Meeting Committee 29
Executive Committee Planning, 1965-66 30
The Golden-Anniversary
Program, August 1966 32
Reception for Past Presidents,
Following a Close Call
for One Participant 32
A Broad-Based Technical Meeting 35
Luncheon Speaker Lynn Townsend 38
Convention Attendance and Finances 40
7
8 Contents
Stephen Zeff s Golden-
Anniversary Brochure 41
Committee for the Collection
of Historical Materials 41
Approval of an Historical Brochure ,
in lieu of a Broader Study, May 1965 44
Preparation of the Booklet, 1965-66 45
Distribution of the Booklet 48
Archival Project Eclipsed 49
A Permanent Office Headed by
a Full-Time Administrator 50
Recommendations by Long-Range
Committees of 1964 and 1965 50
Hiring of Paul Gerhardt, and Open¬
ing of Office in Evanston 55
The Move to Florida, 1971 58
Construction of the AAA Office Building
in 1978, and Subsequent Plant
and Personnel Expansion 63
Administrative and Convention Activities of
1965-66 as a Preview of Things to Come 65
NOTES 73
2. INCREASINGLY REPRESENTATIVE GOVERNANCE:
THE EXECUTIVE COMMITTEE, COUNCIL,
AND COMMITTEE ON NOMINATIONS 79
The Executive Committee 79
Replacing Two Vice Presidents with
a Director of Education, 1965-70 80
Two Years of Long-Range Planning 80
Modification by Miller s Subcommittee,
and Completion of Reforms 85
Contents 9
Changes in Terms and Composition
Adopted in 1979 and 1980 90
Lengthened Editor Term
and Maximum Tenure 90
Broader Changes in Terms, and
a Compositional Switch 91
Replacement of Editor by Director
of Publications, 1986 99
The Council 99
First Stirrings, and Creation of
an Advisory Council, 1974-80 99
Overview of the Council, 1981-91 104
At-Large Councilors 104
Contributions and Limitations 105
The Committee on Nominations: Opening
up a Process Equivalent to Election 108
Evolution of Composition 108
Initially a Presidential Committee 108
Bylaw Definition, 1968-75 109
Fundamental Reconstitution in
1975, Lasting Five Years 111
Adoption of Current Structure, 1980 113
Noncontested Elections 118
An Entrenched Tradition 118
Intellectual Dissidents Secure
Electoral Contests in a Philo¬
sophical Body—Any Parallels? 130
NOTES 136
3. SELECTION OF PRESIDENTS I:
PROCEDURE AND CRITERIA 139
10 Contents
Nominating Procedure in Practice 140
Information Development, and Com¬
munication, Before the Meeting 140
The Meeting Itself 142
Six Officer Nominations
Declined, 1954-77 148
On Influence of the Chair
and Elected Members 150
The Chairperson: An Attempt
to Test a Reputed Myth 150
Circumstantial Evidence of Influ¬
ence of Elected Members 161
Personal Qualifications for the Presidency 162
Extensive AAA Service Record 162
Scholarly, Educational, and/or
Professional Contributions 170
Personal Traits and Skills 177
Horngren s 1980 Nominating Criteria 179
NOTES 180
4. SELECTION OF PRESIDENTS II:
OTHER HISTORICAL PATTERNS 185
White Males 185
Prior Executive Office 190
Accounting Professors 191
Professors 191
Accounting Discipline 196
Leading Schools and Programs 200
Limited Range of Source Institutions 200
Needed Institutional Support 205
Contents 11
Still Actively Employed 211
United States Residents and Citizens 214
Balance in Institutional Control,
Academic Program, and/or
Geographic Location? 219
Control and Program Variables 219
Geographic Considerations 224
NOTES 231
5. COMMITTEES: CLASSIFICATION
AND ACCOUNTABILITY 235
Historical Classification Schemes,
and a Proposed New Approach 235
Presidential Classifications, Mainly
Functional, 1968-73 and 1980-81 235
Proposed Analysis by Program Role 237
Application to Five Years
from the 1966-91 Era 239
Number of Committees
and Committee Slots 245
Five Planning and Control Practices 248
Presentation of Committee
Structure in Spring 248
Joint Meetings 252
At Convention Time 252
In the Fall, 1972-76 253
Committee Liaison Responsibility 255
Publication Opportunity - The Committee
Reports Supplement, 1968-77 260
Planning and Initiation, 1966-68 260
Development of a Costly
Program, 1969-1973 263
12 Contents
Editorial Variation and Ending
of the Program, 1974-77 271
Two Series of Separately Bound
Reports, 1978 and 79 273
NOTES 277
6. STANDING COMMITTEES, MULTI-YEAR
GROUPS, AND TASK FORCES 279
Standing Committees 279
Developments of 1966-68 280
Sprouse s Long-Range Planning Committee 280
Three Administrative Committees 281
Three Technical Committees 282
Major Changes by Miller s Subcommittee 284
Defeat of the Technical Committees
at the 1968 Business Meeting 286
Developments of 1972-76: Forma¬
tion of Three Committees, and
Disbanding of Two of Them 288
Push for Standing Committees, 1972-73 288
Two Short-Lived Theory Committees 289
Concepts and Standards—External
Financial Reporting 289
Concepts and Standards—Man¬
agement Planning and Control 291
Disbanding of the Committees, 1976 293
Committee on Accounting Education 297
Developments, 1979-91 300
A Phantom Committee on Committees 300
Committee on Publications,
Formed in 1986 305
Contents 13
A Standing Committee on Finan¬
cial Accounting Standards? 306
Approval of Finance Com¬
mittee, August 1991 309
Other Special Committee Arrangements 309
Multi-Year Committees 310
Major-Project Groups 310
Slated, from Start, for Reappointment 310
Other Cases 313
Unsuccessful 1970-72 Effort to For¬
malize Multi-Year Committees 317
Other Multi-Year Committees 321
Task Forces 323
Two Early Contexts 324
Research Review, 1965-70 324
Professorial Development Courses 326
Later Task Forces, 1974-90 328
Less than Precisely Defined 330
NOTES 331
7. MEMBERSHIP CLASSES, TRENDS,
DUES, AND SOLICITATION 335
Membership Categories 336
Historical Bckground, 1936-66 336
Members 336
Life Members 337
Associate Members 338
Discussion of Honorary Membership 339
14 Contents
Development of Fourfold
Classification, 1966-91 340
Members 340
Life Members 340
Emeritus Members 344
Associate Members 346
Yearly Membership Totals, Some¬
what Differently Classified 347
Membership Dues 349
Dues in 1966 349
Increase in Regular Rates, 1970 350
Across-the-Board Increases in 1973 351
The Increase, after
Eleven Years, of 1984 353
Adoption of Current Rates, 1989 and 90 355
Recapitulation, Noting a Long-
Term Fiscal Continuity 356
New Ideas Concerning Variable Rates 359
Current or Prior Variations 359
Variation Based on Income or Other
Indicators of Ability to Pay 360
Variation Grounded on a
Choice Among Journals 362
Membership Committees 364
Background 1964 Study on the Mem¬
bership Committee Function 364
Building Modestly on Estab¬
lished Practice, 1966-72 366
Varied Approaches, 1972-76 370
Contents 15
Sprouse s Advisory Committee 370
Emphasis on Academic
Recruitment, 1973-76 372
Traditional Committees, for a Time
with Special Incentives, 1976-87 373
New Committee Structures, 1987-91 377
NOTES 384
8. ASSOCIATION ACCOUNTING AND FINANCE:
SELECTED STEWARDSHIP FUNCTIONS 387
Three Staples of AAA Accounting Control 387
Fund Accounting 387
Subperiod 1966-73: General, Publica¬
tions, Fellowship, and (Initially)
Educational Projects 388
Subperiod 1973-77: Funds Added for
Investment and Educational Research 390
Subperiod 1977-86: Funds Added for
Sections, and Dropped for Invest¬
ments and Publications 391
Subperiod 1986-91: Funds Added
for Regions and Dropped for
Educational Research 392
Accounting Accrual 394
Twofold Advance of 1965-66 394
Accrual Reporting (Largely)
at 1966 Business Meeting 394
Accrual of Publications and
Office Resources in 1966
Financial Statements 395
Later Developments in the
Business-Meeting Reports 396
Extension to Committee Reports in
1972, after Call for Full Accrual 398
16 Contents
Full Accrual, 1977: Contri¬
butions and Fellowships 400
Annual Budgeting 401
Fitful Preliminaries, 1963-67 401
Transition to Modern-Day
Budgeting, 1967-70 404
Later Developments 406
Investment Policy and Activity Since 1966 409
Formative Development, 1966-68 409
A Committee Approach, 1968-74 413
The First Three Years 413
Four Eventful Changes, 1971-74 414
Elimination of Reserve Concept
Following Two Extended Debates 415
December 1971 415
April 1972 416
Retrospective Officer Comment 417
Switch to Mutual Funds, 1971-72 417
Formation of a New Policymaking Base 419
Introduction of Invest¬
ment Fund, 1973 419
Lodging of Investment Function
in Secretary-Treasurer, 1974 420
A Noncommittee Function, 1974-84 421
Continuation of an Invest¬
ment Fund Through 1978-79 421
Expanded Investment without
a Separate Fund, 1979-84 424
Contents 17
Return to a Committee Approach in 1984,
Later Broadened and Declared Permanent 425
9. A COMMUNICATION ORGAN: Accounting
Education News(letter). 1973-91 429
Prior Accounting Review Coverage 429
Newsletter Started by President Anthony,
with Support of a (Second)
Long-Range Committee 432
Recommendations by an Early Long-Range
Committee and the First Director
of Education, 1966-72 432
Discussion of the Idea in August
1972, and Budgetary Provision
Seven Months Later 434
Approval by 1972-73 Long-Range Committee,
Despite Negative Survey Findings 435
The First Year of Accounting
Education News, 1973-74 437
October and December, 1973 437
Policy Statement, December 1973, and
Expansion of Distribution, 1973-79 438
Completion of the First Year:
February and May, 1974 440
Expansion in Size and Coverage, 1974-79 440
Limited Change, Beyond
Advertising, 1979-84 442
President Moonitz s 1979
Recommendation(s) 442
The Last Years, Full or Partial,
without Advertising, 1979-81 444
Advertising and Special
Features, 1981-84 446
Selected Developments since 1984 448
18 Contents
Extensive Segment Coverage 448
Advertising, and Selected
Further Content 451
In Conclusion 454
NOTES 454
APPENDICES
1. Individual Photos of the
Presidents, 1966-91 457
2. The Era s Twenty-Five Executive Committees 463
3. Final Presidential Interview Questionnaire 471
REFERENCE LIST 495
PERSONAL INDEX 521
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| spelling | Sheldahl, Terry K. Verfasser aut The American Accounting Association in its third quarter century, 1966 - 1991 central governance and administration Terry K. Sheldahl New York <<[u.a.]>> Garland 1992 532 S. txt rdacontent n rdamedia nc rdacarrier New works in accounting history American Accounting Association (DE-588)42130-3 gnd rswk-swf Geschichte 1966-1991 gnd rswk-swf American Accounting Association (DE-588)42130-3 b Geschichte 1966-1991 z DE-188 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021703195&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Sheldahl, Terry K. The American Accounting Association in its third quarter century, 1966 - 1991 central governance and administration American Accounting Association (DE-588)42130-3 gnd |
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| title | The American Accounting Association in its third quarter century, 1966 - 1991 central governance and administration |
| title_auth | The American Accounting Association in its third quarter century, 1966 - 1991 central governance and administration |
| title_exact_search | The American Accounting Association in its third quarter century, 1966 - 1991 central governance and administration |
| title_full | The American Accounting Association in its third quarter century, 1966 - 1991 central governance and administration Terry K. Sheldahl |
| title_fullStr | The American Accounting Association in its third quarter century, 1966 - 1991 central governance and administration Terry K. Sheldahl |
| title_full_unstemmed | The American Accounting Association in its third quarter century, 1966 - 1991 central governance and administration Terry K. Sheldahl |
| title_short | The American Accounting Association in its third quarter century, 1966 - 1991 |
| title_sort | the american accounting association in its third quarter century 1966 1991 central governance and administration |
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