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    Stephen A. Zeff, Herbert S. Autrey Professor of Accounting,...
    featured session posted April 1, 2011 by AAA HQ, last edited February 10, 2012 by Judy Cothern, tagged Home Page Announcement 
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    Stephen A. Zeff, Herbert S. Autrey Professor of Accounting, Rice University
    The Evolution of the IASC into the IASB, and the Challenges It Faces
    Wednesday Plenary, August 10, 2010 ~ 8:30 am–9:45 am

    Stephen A. Zeff is the Herbert S. Autrey Professor of Accounting, Rice University. He is a past editor of The Accounting Review and a past President of the American Accounting Association. He was honored by the AAA in 1988 as an Outstanding Accounting Educator and by the International Accounting Section in 1999 as an Outstanding International Accounting Educator. In 2002, he was inducted as the 70th member of the Accounting Hall of Fame. In 2009, the European Accounting Association gave him the Anthony G. Hopwood Award for Academic Leadership. He is an honorary member of the Texas Society of CPAs, CPA Australia, and the Institute of Chartered Accountants in England and Wales. In 2002, the Institute of Chartered Accountants of Scotland awarded him the title of ICAS Honorary Research Fellow. From 1962 to 1966 and again since 2006 he has been the book review editor of The Accounting Review.


    The Evolution of the IASC into the IASB, and the Challenges It Faces
    An historical analysis of the steps in the evolution of the IASC between 1973 and 2000, including external influences on its pace of progress, into becoming the IASB in 2001. The historical analysis continues to review the first ten years of the IASB and to examine the actions taken around the world to implement its standards in a sample of jurisdictions, together with the performance by auditors and securities market regulators. At the conclusion, some issues concerning the fact and appearance of worldwide comparability will be raised.



    • Richard A Price


    • Robert E Jensen

      Instilling Historical Perspective and a Critical Faculty in the First Undergraduate Course in Financial Accounting
      Issues in Accounting Education
      Article Volume 33, Issue 3 (August 2018)

      This article explains how the author discovered his interest in accounting history, and how he used his research and readings in history to enliven his more than 50 years of teaching introductory financial accounting to undergraduates. He then presents nine illustrations of how he has brought historical background and a critical mien into his lectures and discussion sessions with students, in the hope that colleagues elsewhere might consider doing likewise.



      ILLUSTRATIONS (by far the longest part of the paper)


      Jensen Comment
      This article is heavily autobiographical regarding his long and very devoted career. We can truly say that Steve gave and still gives his all to his (our) profession.


      A Critical View of the Evolution of the Accounting Professoriate


      27 Pages Posted: 2 Oct 2018  

      Stephen A. Zeff

      Rice University - Jesse H. Jones Graduate School of Business

      Date Written: September 29, 2018


      The first two-thirds of this paper is a review and analysis of the evolution of the accounting research and education environments, primarily in the United States but also with respect to Canada, from the 1960s to the present time. The final third of the paper consists of a critique of contemporary approaches to both accounting research and education.



      Keywords: Research, Methodology, Education, History

      JEL Classification: M41

    • Robert E Jensen

      Ancient Inca Accounting and Messaging
      How the Inca Used Intricately-Knotted Cords, Called Khipu, to Write Their Histories, Send Messages & Keep Records

      Bob Jensen's threads on accountancy history ---