In 1988, The Academy of Accounting Historians established an annual manuscript award to encourage scholars new to the field to pursue historical research. An historical manuscript on any aspect of the field of accounting, broadly defined, is appropriate for submission.
Eligibility and Guidelines for Submissions
Any accounting faculty member, who holds a full-time appointment and who received his/her masters/doctorate within seven years previous to the date of submission, is eligible to be considered for this award. Coauthored manuscripts will be considered (if at least one coauthor received his/her master/doctorate within the last seven years). Manuscripts must conform to the style requirements of the Accounting Historians Journal. Previously published manuscripts or manuscripts under review are not eligible for consideration. A cover letter, indicating the author’s mailing address, the date of the award of the masters/doctoral degree, and a statement that the manuscript has not been published or is not currently being considered for publication should be included in the submission packet. Submissions should be sent as a Word attachment via email.
Review Process and Award
The Vangermeersch Manuscript Award Committee will evaluate submitted manuscripts on a blind-review basis and select one recipient each year. The author will receive a $500 (U.S.) stipend and a plaque to recognize his/her outstanding achievement in historical research. In the case of coauthored manuscripts, only the junior faculty member(s) will receive prizes. The winning manuscript will be published in the Accounting Historians Journal after an appropriate review. The award will be given annually unless the Manuscript Award Committee determines that no submission warrants recognition as an outstanding manuscript.
Award: Plaque and $500
Send nominations to: Academy Executive Committee at firstname.lastname@example.org.
Congratulations to the 2016 Recipients! William H. Black
"The Unintended Consequences of Tax Policy:
How Mississippi’s ad valorem tax structure led to environmental devastation"
Bill Black's doctoral classmates at Ole Miss accused him of having an unfair advantage in their Accounting History seminar because he lived through so much of it. During Bill's career as an accountant: the FASB was formed (and Bill served on the FASB research staff during the production of Qualitative Characteristics and Elements of Financial Statements); the Big 8 became the Final Four (and Bill audited or consulted for half of the big firms); Penn Central went bankrupt and re-emerged (Bill worked for a company acquired by Penn Central to use up some tax loss carry-forwards before expiration); specialty designations proliferated (Bill holds credentials as ABAR, ABV, CFE, CFF, CMA, CPA, and CVA); Y2K didn't crash the economy (Bill advised Fortune 500 companies and national governments on Y2K business risks); Enron and WorldCom scandals sparked renewed interest in accounting ethics (the motivation for Bill to return to school in 2007 to seek his doctorate); and the Pathways Commission was formed (Bill served as Official Historian and wrote a briefing paper for the Commission on the historical context for changes in accounting education). Other developments in accounting also occurred without Bill's direct involvement. Bill had the opportunity to learn from and work with many outstanding accounting educators, including Homer A. Black (Bill's father), Ike Reynolds and Harold Langenderfer (UNC faculty), Joe Cramer and Bill Schrader (Penn State faculty), Bob Sprouse, Reed Storey, Maurice Moonitz and David Solomons (at the FASB), Dale and Tonya Flesher (Ole Miss faculty), and Gary Previts, Tim Fogarty, Larry Parker, Mark Taylor, Yi-Jing Wu, and Greg Jonas (colleagues at Case Western), plus too many others to include in a single list. After teaching assignments at Case Western, Illinois, and Emory, Bill has settled in as part of the accounting faculty of the Mike Cottrell College of Business at the University of North Georgia.
Past recipients of the Award:
2015: No award presented
2014: Martin E. Persson, Western University, “R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action”
2013: Kevin C. Carduff, College of Charleston, "Stewardship in Corporate Reporting: The Annual Reports of U.S. Steel (1938-1969)"
2012: Pierre Labardin, Université Paris-Dauphine, "Accounting Valuation and Self-Interest in Nineteenth Century French Bankruptcy"
2011: Rania Mousa, University of Evansville, "The Development of Electronic Filing Process: IHM Revenue & Customas, 1960s-2010"
2010: Michael Doron, Eastern Washington University, "I Ask the Profession to Stand Still:' The Evolution of American Public Accountancy, 1927-62"
2009: James McKinney, University of Maryland, "Audit Companies: Emergence, Prevelence, and Prominence in the United States Accounting Profession"
2008: Nicolas Praquin, University of Paris-Dauphine, "The Emergence and Disappearance of Risk Assessment in Banking: The Case of the Credit Lyonais in France in the Nineteenth and Twentieth Centuries"
2007: Phillip Cobbin, University of Melbourne, "The best brains in public accountancy – The restricted membership of the Army Accountancy Advisory Panel 1942–1945"
2006: Suki Sian, Cardiff University, "Patterns of prejudice: Social exclusion and racial demarcation in professional accountancy in Kenya"
2005: No Award Presented
2004: No Award Presented
2003: Shanta Davie, Newcastle University, "Accounting’s uses in exploitative human engineering: theorizing citizenship, indirect rule and Britain’s imperial expansion"
2002: Yin Xu, Old Dominion University, "Becoming Professional: Chinese Accounants in Early Twentieth-Century Shangai"
2001: Maria Macias, Carlos III de Madrid University, Privatization and Management Accounting Systems Change: The Case of the 19th Century Spanish Tobacco Monopoly"
2000: No Award Presented
1999: No Award Presented
1998: Michael Schoderbek, Rutgers University, Robert Morris and Reporting for the Treasury Under the U.S. Continental Congress"