Editorial

The authors of the four articles contained in this issue of Accounting History are from diverse locations and their studies feature a similarly broad range of settings. These circumstances again highlight the international span of both the discipline and the journal.

Funnell investigates the

impact of the American War of Independence (1776-83) on government accounting and auditing in England. The financial and political strains precipitated by the war led to a movement for "economical reform'' which Edmund Burke is depicted as playing a key role in. The Commissioners for Examining the Public Accounts were also influential in persuading the government of the need for change. The outcome was the gradual adoption during the nineteenth century of fundamental reforms that diminished the influence of the Crown and provided the foundation for more enlightened systems of public accountability.

Schäffer and Binder chart the development of management accounting and management control research in German-speaking countries from 1970 to 2003. Although the English language has achieved pre-eminence in academic discourse, Schäffer and Binder provide a timely reminder of the importance and extent of contributions made in other languages. Indeed, this article reveals not only the richness of the German-language literature on "controlling" but also the unique pattern of the development of this literature. The authors note that the research they examine is yet to be integrated into the international research domain. However, their article illustrates an important means for "opening doors" between scholarly communities working in different languages.

The late Sally Aisbitt has the Nordic countries in contemplation in her article, which investigates the impact of European Directives in that region. More specifically, the European Directives on Company Law are depicted as an example of "supra-national" regulation, with the episodes surrounding their implementation - investigated through a serious of interviews - yielding an insightful narrative in which accounting and legal traditions, the technical skills and personal preferences of participants, and the social, political environment are shown to exert influence. These themes have persisted with the evolution of the regulatory structure from "directives" to international accounting standards.

The final article in this issue has the Australian Girl Guides (AGG) as its subject. Contributing to remedying the neglect of research into accounting for female managed, not-for-profit organizations, Abraham provides a microhistorical reconstruction of an individual's actions and evaluates their implications. The individual concerned is Mrs O'Malley Wood - the fourth treasurer of the organization. While she made important contributions towards developing the accounting practices of the AGG, many of her useful recommendations were apparently rejected by the organization's Executive Committee. Personal conflicts and contrasting social backgrounds provide explanations for these circumstances. Finally, this issue of Accounting History concludes with a book review and various announcements likely to be of interest to accounting historians.