Editorial

The New Series of Accounting History has entered its sixth year. This issue features five articles among other contributions. The journal continues to attract contributions on accounting history from around the globe while the second Accounting History International Conference being held in Osaka

Accounting is a human construction, it cannot exist in isolation, even if accounting is regarded as mere technical practice. West presents a challenge for accounting historians to enliven development of the social history of accounting on examining an accounting novel, The Bank Audit, by Bruce Marshall who himself was an accountant. Studies of accounting novels of this genre can shed light on how the accounting occupation and its associated imagery have developed. According to West, the book "stands as an element of accounting's heritage warranting attention and appreciation".

Foreman examines the development of the accounting system at the Commonwealth of Australia government factories during the period 1910-1916. The contribution of John Jensen, a Defence Department public servant, is the focus of the study that adopts a technology transfer construct. It was found that Taylorist precepts that were directly observed by Jensen during a visit to the USA and Canada in 1910 were significantly modified on the transfer of accounting techniques across space to the Australian public sector.

In a US study, Walsh delves into the past to explain the deductibility of interest expense and the non-deductibility of dividend payments by corporations to individuals. Events during three distinct periods are identified as contributing to the current dichotomous treatment of interest and dividend payments in the US. These periods are the Civil War era, the implementation of the Revenue Act 1909 through to 1939, a "watershed year" in US taxation, and the period from 1939 to the present day.

Nitikin examines the circumstances under which double-entry bookkeeping was introduced in the public sector in France and Britain in the first half of the nineteenth century. In so doing, the contribution of Count Nicolas-Francois Mollien to developments in both countries is a focus of attention. Count Mollien is portrayed as playing an influential role in the development of a mutual FrenchBritish influence in the building of national financial systems.

In examining the first professors of accounting in Australia, Carnegie and Williams seek to clarify the historical record on the subject while, at the same time, pointing out the difficulties of treks to establish "the first" in the context of professors of accounting. A broadening of perspectives beyond national boundaries is also proposed for research on this subject. Prosopography is advanced as being well suited for such cross-national research projects.

The recipients of the 2000 Accounting History Special Interest Group (AHSIG) Manuscript Award are announced on page 127 of this issue. This annual award is presented to the authors) of the article published in the journal that is deemed by AHSIG members to make the most significant contribution to the accounting history literature. The sponsorship of the 2000 award by the Faculty of Economics and Business, University of Sydney is gratefully appreciated.

This issue also features an index of the contents of the 10 issues of the New Series comprising Volumes 1 to 5. These issues were published between 1996 and 2000.