The Academy of Accounting Historians


On August 15, 1973, at the Faculty of Business Administration Building at Université Laval in Quebec, Canada, those academicians interested in accounting history met during the annual meeting of the AAA and formed The Academy of Accounting Historians. Gary J. Previts, who chaired the meeting, was elected president and Alfred R. Roberts was elected secretary of the newly formed Academy

The Academy was established to serve as an autonomous, service-oriented organization to assist academicians and practitioners throughout the world to further their study in the many aspects of the evolution of accounting thought and practice. In particular, the concept of The Academy was

  • To demonstrate the relevance of history to contemporary accounting.
  • To encourage scholarly work and exchange of ideas among historians pursuing accounting subjects.
  • To establish activities such as workshops and seminars to assist in developing and disseminating historical methodology.
  • To promote the teaching of historical subject matter as a part of existing coursework and as part of unique historical curricula.
  • To coordinate activities with international accounting history groups in European countries, Australia, India, and other countries.
  • To emphasize the need for continued research in accounting history, both developmental history and thought history, by employing conceptual, quantitative, and experimental models.

The Academy of Accounting Historians was incorporated as a not-for-profit organization under the laws of the State of Alabama and registered in the Tuscaloosa County Courthouse on December 28, 1973. W. Baker Flowers, S. Paul Garner, and Gary J. Previts, all residents of Alabama, served as directors of the corporation. Early in 1974, The Academy was granted provisional tax-exempt status by the Internal Revenue Service1


David Mathews (right), University of Alabama president, and Robert B. Sweeney (left), chairman of programs in accounting and information systems, University of Alabama, congratulate Gary John Previts for his role in establishing The Academy of Accounting Historians. (Tuscaloosa News, January 27, 1974)

In 2023, the AAH section of the AAA will celebrate its 50th anniversary at the AAA’s annual meeting. We look forward to honoring this milestone and hope that everyone will be able to join us! Please watch the AAA and AAH websites and communications for additional information.

[1] Coffman, E.N., Roberts, A.R., & Previts, G.J. (1989, December) A history of the Academy of Accounting Historians 1973-1988. The Accounting Historians Journal, 16(2).

Also available at:

The First 40 Years of the Academy of Accounting Historians

Trace the evolution of The Academy of Accounting Historians in a three part series of papers from its founding in 1973 through the 40th Anniversary in 2013. The primary purpose of this series is to provide information about The Academy of Accounting Historians, the people who have contributed to its establishment and success, and to assist in planning our future role. All three papers were published in The Accounting Historians Journal and can be viewed by clicking the button below. 


Accounting Historians Journal

First volume was published in 1974. We publish twice a year. Older volumes are available online at AAA Digital Library

Overview of acceptable submissions:

  • History of profession
  • Biography
  • History of accounting change
  • Entity case studies: industries, companies, governmental or NFP entities
  • Development of accounting theory
  • Critical examinations of new or old research
  • Does not have to be old to be a part of our history

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Accounting Historians Notebook

Submissions and any other Notebook editorial matters may be sent to:

The 50th Anniversary Special Edition of The Accounting Historian's Notebook is now available online!

View it here now!