Roger Juchau

Early cost accounting ideas in agriculture: the contributions of Arthur Young

This paper summarizes and reviews the accounting thoughts of Arthur Young (1741-1820) and their place in the early development of modern agricultural accounting in Britain. The paper outlines his key prescriptions for agricultural accounting and comments on the standing of these prescriptions in the light of later developments in accounting and accounting thought. The paper argues that Arthur Young should be accorded recognition for his pioneering advocacy of costing and cost allocation concepts as well as exit-value accounting.

An international analysis of real estate journals

The leading real estate journals in the USA, UK, Asia and Australia are analysed over 1991‐2000 to assess the impact of international real estate research in these journals. It is found that the focus on international real estate has expanded considerably in recent years, with this focus more evident in the leading UK real estate journals rather than the leading USA real estate journals. Reasons for this difference between the USA and UK real estate journals are identified. Issues relating to international authorship are assessed, with the leading international authors and universities identified.

Taxation in Australian undergraduate accounting courses: a review and case note

This review note outlines and reviews the presence of the subject of taxation in undergraduate accounting courses in Australia. It covers the period 1945–1995. Through the outline and review an explanation is provided of why the subject of taxation was present in the accounting degree in Australia. A review is made of one long-standing accounting degree course to provide a case illustration and explanation of how taxation was located within a degree. Some comparisons are made with UK findings of how and why taxation was located in undergraduate accounting degrees. The rationales for the inclusion of taxation in undergraduate degrees are also explored.

Agricultural cost accounting development in Britain: the contributions of three men from Wye - a review note

This note summarizes the contributions of three agriculturalists (Hall, Orwin and Wyllie) to agricultural cost accounting development in Britain in the early twentieth century. Through an examination of their writings and advocacies, an account is provided of their pioneering work in applying cost accounting to farm activity in Britain. Some contrary positions on agricultural costing that also emerged during their period of advocacy are also outlined.

The Interface between Academic Education and the Professional Training of Accountants

This themed issue of AE features six articles which focus on ‘The interface between academic education and professional training for accountants,’ which are among those submitted in response to the Call for Papers that is appended to this editorial. Interface issues have always been contentious in the academic and professional literature. The problems of linkage and closure between academic education and professional training have new currency, given the present pressures from students and employers to move accounting preparation to a more efficient, economic and practical basis. The expectations of academics, students, employers and professional bodies struggle for alignment as current university and professional employment conditions generate new pressures for changing the academic and professional pathways for educational development. The authors are from Scotland, Australia, Northern Ireland, New Zealand and South Africa. Their research gives an international perspective on training, skills development, graduate capabilities and performance. Research methods employed are largely interviews and questionnaires, as well as analysis of research data using a range of techniques, including statistical, content and categorical analysis. Whilst one cannot draw valid generalisations from this set of research studies, it nevertheless provides some insights into the knowledge, skills and attributes of future accountants in a number of national settings and also into the training expectations held by the profession, employers, academics and trainees. A number of studies reported here are suited to replication in other national settings and then perhaps could generate a stronger basis for theory-building in an area where research findings are frequently tentative and localised. All the papers have importance for national and international settings and illustrate the complexities that training and education confront in preparing future accounting professionals. The Gallhofer, Haslam and Kamla paper focuses on accounting education, the accountancy profession and the interrelationship between academia and accountants in the Syrian context. Jackling and De Lange explore divergence and convergence between what graduates feel is taught in Australian university courses, and the skills required for career progression when compared with the skills employers are seeking in graduates. Ballantine and Larres review the potency of cooperative learning for skills development by comparing perceptions of skills enhancement between accounting students in Northern Ireland who experienced traditional group learning and those who were engaged in cooperative learning. Wells et al. identify professional capabilities and skills in New Zealand Accounting Education: an international journal Vol. 18, Nos. 4–5, 343–344, September–December 2009