Wednesday, May 25, 2011

Remembering Professor Edward Stamp (1928-1986)

As a scholar and professional of truly international renown, Professor Edward Stamp was a British subject by birth and a Canadian citizen by naturalization. He took his degree from Cambridge in Natural Sciences and in 1950 was a Fulbright Scholar. In 1951, he came to Canada joining the public accounting firm of Clarkson Gordon & Co., where he qualified as a Chartered Accountant. He was admitted to partnership in the firm in 1959 and practiced in both Toronto and Montreal. In 1976, he was given the rare honour of Fellowship by the Ontario Institute of Chartered Accountants.

His academic teaching interests began in 1957 when he was a Special Lecturer at the Osgoode Hall Law School in Toronto. His first full-time academic appointment was in 1962 at Victoria University of Wellington in New Zealand where he was later appointed Professor of Accountancy. In 1967, he was appointed Professor and Head of the Department of Accounting and Business Method in the University of Edinburgh, Scotland - positions which he held until his appointment as Professor of Accounting Theory and Head of the Department of Accounting and Finance at the University of Lancaster in 1971. In 1975 he was named the Endowed Research Professor at the University of Lancaster. He founded the International Centre for Research in Accounting at that University in 1971 and was appointed as the Director of the Centre.

Professor Stamp's research interests are particularly broad, covering financial accounting and reporting, accounting theory, international accounting and auditing, and public accounting and auditing. He is the co-author of the basic document of the British conceptual accounting framework (The Corporate Report, 1975) and the author of the counterpart document for Canada (Corporate Reporting - Its Future Evolution, 1980).
One of the particular achievements of Professor Stamp is bridging the gap between academe and practice. His continual and articulate urging of the profession to respond to the new findings and direction emanating from the universities prompted much professional progress. His professional experience as a partner in an international public accounting firm and his senior academic appointments provide a uniquely rich background for these endeavours.
Among many of Professor Stamp's achievements and honours are: Advisor to Her Majesty's Treasury; Distinguished International Visiting Lecturer of the American Accounting Association; and Visiting professorships in Europe, Africa, the United States, Canada, Australia, New Zealand and Japan He was an executive member of the European Accounting Association and a Founding Member of the International Association for Accounting Education and Research in Japan. Professor Stamp was awarded the degree of Doctor of Laws at the University of Saskatchewan in 1984. He continued as the Endowed Research Professor and Director of the International Centre for Research in Accounting at the University of Lancaster, England, until he passed away on January 10, 1986 in Toronto.

Friday, May 13, 2011

Welcome to the AAA Digital Library!

The mission of the American Accounting Association (AAA) is to promote worldwide excellence in accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a voluntary organization of persons interested in accounting education and research. The AAA Digital Library includes the following publications: The Accounting Review; Issues in Accounting Education; Accounting Horizons; Accounting and the Public Interest; The ATA Journal of Legal Tax Research; AUDITING: A Journal of Practice & Theory; Behavioral Research in Accounting; Current Issues in Auditing; Journal of Emerging Technologies in Accounting; Journal of Information Systems; Journal of International Accounting Research; Journal of Management Accounting Research; and Journal of the American Taxation Association. All full-text papers are provided in PDF format and are searchable using the Find utility in Adobe Acrobat Reader. All full-text papers provide links to references, as available. The AAA Newsletter, Accounting Education News, as well as the AAA Section Newsletters are also available online, some dating back to 1995.

Wednesday, May 11, 2011

That's Summa Story! The History of Accounting

"Accountants are generally recognized as making a valuable contribution to society, by providing the information that allows entrepreneurship to flourish, business to operate efficiently, stakeholders’ interests to be protected, shares to be fairly priced, and taxation and audit requirements to be satisfied. Accounting, however, has not always enjoyed such an established position, and today there is often a tendency to take our profession’s status for granted. It is interesting, therefore, to examine the factors that have brought accounting to the preeminent place that it occupies today." To learn more about the history of accounting, read the article "That's Summa Story! From the Caves to CafĂ© Pacioli" by Derry Cotter, FCA. To access the full text of this article, see the Digital Edition of Accountancy Ireland, February 2011, (pages 50-53). Also, visit the magazine's digital archives from 2007 and other archives dating back to 1998.

Wednesday, May 4, 2011

Canada's CAs symbolized by new logo


On June 1, 2007, Canada’s Chartered Accountants (CAs) got a new look as the profession unveiled a dynamic and modern redesigned logo. Updated for the first time since the early 1990s, the new CA logo reflects the leadership and value provided by the more than 72,000 CAs and 10,000 CA students in Canada and Bermuda. (See the CICA Annual Report 2006-2007 "Inspiring Confidence" - article on page 7.)