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.

Deadline for Nominations: June 15, 2017

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


Congratulations to the 2018 Recipient!
Hiroshi Okano, Osaka City 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 award was given to Professor Hiroshi Okano of Osaka City University in honor of hi

s body of research regarding the historical, social, and organizational aspects of management accounting.  Most notably for this award is his sole authored book, History of Management Accounting in Japan: Institutional & Cultural Significance of Accounting, published in 2015 and winner of the Emerald Group Publishing  Award for Excellence in 2016 as an Outstanding Author Contribution to Accounting & Finance.  In the preface to this work, the following observations are made by Dr. Bill Black, now editor of the Accounting Historians Journal:

“That there is a distinctive Japanese-style or approach to manufacturing management is commonly accepted; the corollary proposition that there is also a Japanese-style or approach to cost accounting is seldom considered, at least in the professional literature. For a process to succeed and an enterprise to thrive, the information available as the basis for management decision making must reflect the essential features of the process, and accordingly Japanese-style cost accounting is a key component in the Japanese manufacturing management environment. Understanding Gentan-i (standard usage per unit) as applied in Japanese companies is just one of the lessons provided in this volume.

Professor Okano provides a welcome exploration of the history and development of the culturally distinctive Japanese-style cost accounting environment and its conceptual connections with more familiar (Western) approaches to cost identification, classification, summarization and reporting. In particular, his discussion of cost invisibility highlights major cultural differences between Western views of the world and the subtlety required to support manufacturing organizations built around Japanese perspectives. The case studies and experiences of the author discussed in this volume also highlight the management and accounting challenges faced by Japanese and other businesses as they expand on the scale of their operations to sustain global enterprises.”

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

Letter from the President

This is an exciting time for the Academy as we leverage our successful past to expand our reach as a 21st century global organization.

We have substantially completed the transition from a standalone entity during early 2018 and we are now operating as a section within the American Accounting Association (AAA). A transition team has worked diligently since late 2015 to transfer the operations and dedicated resources of the Academy of Accounting Historians to a section within the AAA structure and we were welcomed at the AAA Centennial meeting in August 2016 as the newest section of the AAA.

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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 Welch, Academy Administrator, at: acchistory@case.edu.

The April 2019 Accounting Historian's Notebook is now available online! View it now!


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