Barbara D. Merino Award for Excellence in Accounting History Publication
Alfred R. Roberts Memorial
Barbara D. Merino Award
for Excellence in Accounting History Publication
- Best Paper Award
- Hourglass Award
Innovation in Accounting
History Education Award
- Life Membership Award
Margit F. and Hanns Martin
Thomas J. Burns Biographical
- Vangermeersch Manuscript Award
This annual award of $1,000 and a plaque is to recognize the author of the best book on an accounting historical topic published in the current or previous two years, i.e., 2019 through 2021. The winning publication will be based upon the selection of an awards committee established by the leadership of the Academy of Accounting Historians.
Award: Plaque and $1,000
Send nominations to: Academy Executive Committee at firstname.lastname@example.org.
Congratulations to the 2021 Recipients!
(University of Aberdeen)
De Raphaeli: Venetian Double Entry Bookkeeping in 1475
(2018, LOMAX Press, Stirling, UK)
De Raphaeli presents a trip back into the life of a 15th century Venetian businessman through the lens of the Rules of bookkeeping. This is the earliest known manual on double entry bookkeeping, predating Pacioli’s de Scripturis by 19 years. Written in 1475 to train the son of a wealthy family in all matters relating to accounting for trade, real-life examples are used throughout of people, transactions, places, commodities, and exchange. Through it the reader is introduced to the nuances of business: the people; the taxes; the dominance in trade of credit and barter; and the focus on determining costs and profits at the level of a consignment, a batch of goods and, in particular, the voyage, with its potentially unkind fate of shipwreck and pirates, and its necessary protection by galley and by insurance.
It is a varied and ever-changing story: from buying and selling to employing agents and acting as an agent from trade to silk manufacture, the construction of a palace, and investment in property and Government bonds; and even making profit from arguably illegal trade in bills of exchange. In short, a typical series of activities for a large-scale wholesale merchant and silk manufacturer living in 15th century Venice.
From the Lomax Press website:
Dr. Alan Sangster is Professor of Accounting History at University of Aberdeen, United Kingdom. He is a qualified chartered accountant and holds a bachelor degree in business studies, a master degree in operational research, and a doctorate in accounting education. He is also a qualified teacher of English to speakers of other languages and is fluent in Portuguese. After obtaining his bachelor degree he spent some years in the accounting profession and then working in industry. Over the past 38 years, he has taught in universities in Australia. Brazil, England, Northern Ireland, and Scotland.
For 10 years, Dr. Sangster was Editor of the International Journal of Applied Expert Systems and is currently Editor-in-Chief of Accounting Education. He has served on the editorial board of more than 10 academic journals, published over 60 academic papers in refereed journals and has presented his work at over 80 conferences, including 8 plenary addresses. Dr. Sangster is also the author of a number of books, including the best-selling financial accounting textbook outside North America, Frank Wood's Business Accounting, 15th Edi-tion (Pearson, 2021).
Dr. Sangster is a past chair of the British Accounting and Finance Association (BAFA) Spe-cial Interest Group in Accounting Education and of the American Accounting Association Artificial Intelligence/Expert Systems Section. His work has been recognised by the Institute of Chartered Accountants in Ireland, the AI/ES Section of the AAA, the BAFA AE SIG, and the Spanish Association of Accounting and Business Administration. In 2013, he was pre-sented with the Lifetime Achievement award of the British Accounting and Finance Association and, in 2015, he was honoured to receive the Hourglass Award from the Academy of Ac-counting Historian. His current research focus is mainly on accounting and business history.
Past recipients of the Award:
2020: Kelly Kilcrease and Yvette Lazdowski (University of New Hampshire - Manchester)
2019: Kelly L. Williams (Middle Tennessee State University) and Howard Lawrence (University of Mississippi)
2018: Gary Giroux (Emeritus, Texas A&M University)
2017: Martin Persson (Western University)
2016: Gary Spraakman (York University)
2015: Warwick Funnell (University of Kent) and Jeff Robertson (Massey University)
2014: Trevor Boyns (Cardiff University) and John Richard Edwards (Cardiff University)
Overview of acceptable submissions:
- History of profession
- 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