Hourglass Award

The Hourglass Award of the Academy of Accounting Historians is presented annually to an individual who has made a demonstrable and significant contribution to knowledge through research and publication in accounting history. The judging panel will echo the tradition of openness and flexibility associated with the Award and will emphasize the importance of contribution as the fundamental criterion. To that end there is no restriction as to who may make a nomination, the country in which the nominee is resident, or the paradigms and methodologies employed in the nominee’s work. Nominators are asked to supply a 200 word (maximum) statement summarizing the reasons why the nominee should be considered, full contact details of the nominator and nominee and a list of relevant contributions and any other relevant documentation supplied by the nominee who has agreed to be nominated.

Send nominations to: Academy Executive Committee at acchistory@case.edu.

Congratulations to the 2020 Recipient!
Gary D. Carnegie
Emeritus Professor, RMIT University

As the sands of time pass through the funnel, when you flip the hourglass over the past becomes the future.

Each year the Academy of Accounting Historians section presents the Hourglass Award to an individual who has made a demonstrable and significant contribution to knowledge through research and publication in accounting history.  This year’s recipient is Gary D. Carnegie. Although the award could not be presented in person due to the global pandemic, it was announced on August 11, 2020 at the AAH Section’s virtual Business Meeting during the AAA Annual Meeting.


Garry D. Carnegie, BCom MCom Deakin, PhD Flinders, FCPA, has been an Emeritus Professor of RMIT University since January 1, 2018, having previously served in the roles of Head, School of Accounting and Professor of Accounting at the University from 2010 to 2017. Recently, he served a continuous period of 18 months until December 2019 as Education Advisor, CPA Australia.

Professor Carnegie had been employed in Australian higher education institutions since 1985 and, prior to joining RMIT University, he held full-time professorial posts at Deakin University, Melbourne University Private/The University of Melbourne, and the University of Ballarat (now Federation University Australia). Before joining academe, Professor Carnegie gained experience in IT, public accounting, and in the financial services sector.

Professor Carnegie completed his PhD at Flinders University in 1994 on “The Structure and Usage of Pastoral Ac-counting Information in Pre-Federation Pastoral Industry Management in the Western District of Victoria (1836-1900)”, under the principal supervision of Lee Parker. He has published in a diversity of fields, comprising accounting, accounting history, archaeology, economic history, companies and securities law, management history, museum management, and public administration. His research is concerned with accounting, accountability and governance in both contemporary and historical contexts.

From 1995 to 2007, Professor Carnegie was Founding Editor of the New Series of Accounting History, which first appeared in May 1996 and, from 2008 to 2019, he was the journal’s Joint Editor. Apart from his editorship of the journal, he is well known for his development of specialist conferences and emerging scholars’ colloquia and symposia, and his personal mentoring of young researchers around the world. In July 2019, Professor Carnegie received an award from the Accounting and Finance Association of Australia and New Zealand “in recognition of the 25 years of excellent and dedicated service as Editor of Accounting History”. He is now the Consulting Editor of the journal.

Professor Carnegie joined the Editorial Board of Accounting, Auditing & Accountability Journal (AAAJ) in 1993 and became an Associate Editor of the journal in 2013. He convened the 8th Asia-Pacific Interdisciplinary Research in Accounting conference held at RMIT University in 2016. In July 2019, he was presented the AAAJ Interdisciplinary Accounting Research Hall of Fame Award.

Past recipients of the Award:

1973 Stephen A. Zeff, Rice University

1974 Michael Chatfield, Southern Oregon State College

1975 Hanns-Martin Schoenfeld, University of Illinois

1976 Osamu Kojima, Kwansei Gakuin University

1976 Basil S. Yamey, London School of Economics

1977 Antonie van Seventer, San Francisco State University

1978 David A. R. Forrester, Strathclyde University

1979 Murray Wells, University of Sydney

1980 Barbara D. Merino, University of North Texas

1980 Gary J. Previts, Case Western Reserve University

1981 H. Thomas Johnson, Portland State University

1982 Williard E. Stone, University of Florida

1983 Richard P. Brief, New York University

1984 Esteban Hernandez Esteve, Bank of Spain

1985 Edgar Jones

1986 Leonard P. Spacek, The Ohio State University

1987 M. Ernest Stevelinck

1988 Peter L. McMickle, University of Memphis

1988 Richard G. Vangermeersch, University of Rhode Island

1989 Greg Whittred, University of Auckland

1990 Anne Loft, Copenhagen Business School

1991 Philip D. Bougen, University of New Mexico

1992 Basil Yamey, London School of Economics

1993 James Don Edwards, University of Georgia

1994 John Richard Edwards, Cardiff Business School

1995 Esteban Hernandez Esteve, Bank of Spain

1996 Michael Chatfield, Southern Oregon State College

1996 Richard C. Vangermeersch, University of Rhode Island

1997 Edward N. Coffman, Virginia Commonwealth University

1998 Robert H. Parker, University of Exeter, UK

1999 Richard K. Fleischman, John Carroll University

2000 Yannick Lemarchand, Universite de Nantes

2001 Stephen A. Zeff, Rice University

2002 Dale A. Buckmaster, University of Delaware

2003 Richard V. Mattessich, University of British Columbia

2004 Lee D. Parker, University of Adelaide

2005 Stephen P. Walker, University of Edinburgh

2006 Warwick N. Funnell, University of Wollongong

2007 Salvador Carmona, University Carlos III de Madrid

2008 Geofrey H. Burrows, University of Melbourne

2009 Mahmoud A. Ezzamel, Cardiff University

2010 Thomas N. Tyson, St. John Fisher College

2011 Oktay Guvemli, Marmara University

2012 Alan J. Richardson, University of Windsor

2013 David A. McCollum-Oldroyd, Durham University

2014 Dale L. Flesher, University of Mississippi

2015 Alan Sangster, Griffith University

2016 Massimo Sargiacomo, University g.d'Annunzio of Chieti-Pescara

2017 Royce Kurtz, University of Mississippi

2018 Hiroshi Okano, Osaka City University

2019 Richard (Rico) Mattessich, University of British Columbia

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 Tiffany Schwendeman, Academy Administrator, at: acchistory@case.edu.

The April 2022 Accounting Historian's Notebook is now available online!

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