The Anglo Saxons and accounting history

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Anglo-Saxon normally refers to the descendants of the Germanic people who lived in Britain between the late 4th and early 7th centuries. They are made out of several tribes which include Angles, Saxons and Jutes. They use Old English.

Main Issue

The dissemination of accounting history research in international contexts is not very efficient which has caused the 'majority' being neglected in 'international' journals in English. According to the author, majority means people who conduct research, the settings of research and the periods of observation.

The author argued that the accounting history research would be better if the masterpieces of the 'majority' were included in the 'international' journals.

Anglo- Saxon: Scholars, Settings & Period of Study

Generally, most of the 'international' journals are published by Anglo-Saxon scholars. Hence, it is said that Anglo-Saxon scholars dominate the publication in 'international' journals. From the observation made by the author, which focus on the period during 1990-1999, it is found that 90.75% of total accounting history publications are authored by Anglo-Saxon scholars. On the other hand, non-Anglo-Saxon scholars' publications amounted to 9.25%. To further support this statement, two perspectives were taken into consideration. First of all, it is clear that the ranking of the 20 most outstanding scholars majorly come from the Anglo-Saxon institutions. Secondly, it is obvious that the 20 most reputable institutions are fully ruled by Anglo-Saxon.

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According to Carnegie and Potter (2000) finding, 70.64% of the accounting history researches focus on Anglo-Saxon settings. The aforesaid Anglo-Saxon settings refer to United Kingdom, America, Australia, Canada or New Zealand. The result of the author's finding supported Carnegie and Potter's finding, where there is 90.75% of the accounting history researches focus on Anglo-Saxon settings. This implies that the accounting history researches place less focus on non-Anglo-Saxon settings such as Italy, Spain and Portugal.

Referring to the author's finding, 71.76% of the accounting history researches focus on the period of 1850-present. This implies that the researchers conducting accounting history researches do not focus on other time periods.

Factors Resulting in Negligence of Non-Anglo-Saxon in 'International' Journal Publications

There are several factors that cause the 'majority' to be neglected in the publication in 'international' journal.

The first factor is a lack of interest in accounting history research by the 'majority'. It is argued that non-Anglo-Saxon hold minor roles in this discipline are because they are not interested on the accounting history due to the absence of such traditions. However, the author proves that is wrong. The author pointed out that the Spanish accounting history research frontier during 1996-2001 represents 35.71% of total journals published internationally during the 1990s, while the Spanish and Portuguese accounting history research frontier during 1996-1999 represents 23.64% of total journals published in 'international' journals during the same period. Moreover, Spanish accounting historians focus only on audience at domestic level instead of international level. Hence, from these three points, it is concluded that accounting history is an interesting field in the mind of Portuguese and Spanish scholars.

The second factor is obstacles faced by non-Anglo-Saxon scholars during the process of accessing to 'international' level. One of the obstacles is the language barrier. Basically, accepted papers of non-Anglo-Saxon scholars will be rejected due to their poor English.

In term of period of study, Boyns and Carmona (2002) demonstrated that Spanish accounting history research mainly focused on the period 1500-1849 which comprise 60% of total research pieces during that period. As the observation period for 'international' journals mainly focus on the period 1850-present, hence, non-Anglo-Saxon scholars' research were neglected.

In term of research settings, rich picture of accounting history research in some non-Anglo-Saxon environments have been neglected as the international accounting historians are not familiar with non-Anglo-Saxon settings.

Action to Be Taken

There are some actions to be taken to solve this issue.

Firstly, the author suggested that the organizers of future conferences and workshops should schedule the non-Anglo-Saxon scholars in the session that participate by the Anglo-Saxon scholars. Besides that, the author suggested that 'star' speakers presentation should be scheduled together with less famous, non-Anglo Saxon scholars. Applying these two methods will help the non-Anglo-Saxons to gain more audiences and get better feedback. Furthermore, audiences are advised to write comments on handout available. This is because non-Anglo-Saxon scholars who are poor in English will feel tension or misunderstand if comments are given in English.

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Secondly, the author proposed that initial submission of research paper should not be rejected base on poor language. In addition, non-Anglo-Saxon scholars should be provided sufficient financial resources together with free copy editing services for accepted papers.

Last but not least, the idea of international networking was recommended by the author. The author promotes cooperation between scholars of different countries as well as collaboration between Anglo-Saxon and non-Anglo-Saxon scholars.

Comparison with Other Articles

According to the article entitled "Current Trends in Accounting History" written by Stephen P. Walker, it is found that Anglo-Saxon institutions dominate in publishing accounting research papers, which has the same point of view with article of Salvador Carmona that mention previously. The reason of lack of researches from scholars affiliated to non-Anglo-Saxon is because of non-Anglo-Saxon authors face the difficulty because principal accounting history journals are based on English language, which is not the language that they are familiar with. Furthermore, this article also mentioned that non-Anglo-Saxon researchers rarely public their results of the research, they generally present it at accounting history conferences. Besides that, this article also suggested that accounting researchers or authors outside "Anglo-Saxon" should actively participate in publishing accounting research paper.

In the article named "On the Myth of 'Anglo-Saxon' Financial Accounting: a comment" written by Christopher Nobes, stated that there are two researchers named Alexander and Archer (AA) tend to prove that Anglo-Saxon accounting is myth. However, they fail to prove that "Anglo-Saxon" accounting is myth generally. Therefore, we can conclude that Anglo-Saxon accounting is generally recognized as a technical approach and international alliance of standard setting and hence dominant in accounting research field.

According to Salvador Carmona (2002), the idea of international networking is important in broadening the discipline of accounting history research. Recently, there are some articles showed that the idea is being adopted. According to the article "Publishing Patterns of Accounting History Research at Generalist Journals: Lessons from the Past" that published in year 2009, that is 54% (80 out of 149) of the papers are created through the collaboration with other authors and 27 papers are co-authored by scholars from different countries. Besides, non-Anglo-Saxon authors also publish their works through collaborations with other national scholars. For instance, according to Sánchez-Matamoros and Hidal (2009), there are 13% of the co-authored papers in Spanish case.

Conclusion

In conclusion, the three articles that we have interpret above fundamentally support the article entitled "Accounting History Research and its Diffusion in An International Context". We also agree on the suggestions given in that article to encourage the non-Anglo-Saxon researchers or authors actively participate in this accounting research field as these suggestions enable them create more effective works.