Message from the President.

Now that my presidency is about to end, I am looking back at the year's events and forward to the Academy's future. Perhaps the most significant to our organization is the continued improvement in The Accounting Historians Journal. The progress has occurred over time and over several editorships,

resulting in a high-quality publication. The most recent issues of AHJ are testimony to its scholarship. Thanks goes to many for the academic quality now reflected in the journal, but particular recognition should go to Steve Walker for his editorship, and to his reviewers and the recent authors for their contributions.

Since the fall of 2001, I have attended several international conferences on accounting history and have learned that accounting history is actively and passionately being conducted globally. Academy members, especially those in the United States, ought to consider participating in international conferences simply for the opportunity for lively interaction with others who share a love for accounting history. I found this to be true in Cardiff, Wales, at the annual Accounting, Business and Financial Accounting History Conference (held in September each year) and at the Accounting and Management History Conference in France (held in the spring each year--2002 in Poitiers, 2003 in Paris). When the 9th World Congress of Accounting Historians met in Melbourne, Australia, at the end of July 2002, there was also an outstanding experience. More than one-hundred folks gathered from around the globe to share their research passion for accounting history.

The Academy-sponsored events, the research conference in Santa Fe, New Mexico, in November, 2001, and the research workshop in San Antonio, Texas, in August, 2002, were special because they drew not only scholars with international reputations, but also young researchers who benefited from advice, feedback, encouragement and constructive criticism from sharing, generous, experienced scholars. These activities all convinced me that accounting history is growing and will remain a topic for scholarly study long after I myself have become history.

The future offers us opportunities. Certainly we are currently living in interesting times as the profession of accounting seems to have lost its way in a morass of Enron, WorldCom, Tyco, Xerox and hundreds of other earnings restatements. Regulatory changes including a new Public Oversight Board and other changes in accounting practice show us clearly that academic accountants, especially accounting historians, are needed to give perspective and context to current events.

Since accounting history research is being undertaken at widely dispersed locations and we all need to avoid feeling isolated, it is important to mark opportunities to meet, exchange ideas, and become reenergized on our calendars. In November 2003, the Academy will have its research conference in Denton, Texas. In August 2004, the 10th World Congress of Accounting Historians will be opening in St. Louis, Missouri to celebrate the centennial of the 1904 St. Louis World's Fair and the first international meeting of accountants before motoring to Oxford, Mississippi to celebrate the relocation of the AICPA archive to its new home at Ole Miss. This "dual venue" format allows the World Congress to focus not only on the history of accounting conferences, but also on accounting history archives and archival research. It is significant to note that the World Congresses have moved from an every fourth year to an every other year format to satisfy the demands of participating scholars to meet more frequently. Surely ou r research world is growing smaller.

It has been an exciting and interesting year to be President of the Academy of Accounting Historians. I am grateful to many people in the Academy who helped me; truly there are too many to name, but for each person's contribution, I am indebted.

William Samson

President