英語(yǔ)翻譯
A number of recent commentaries,such as Fleischman and Radcliffe (2005)and Guthrie and Parker (2006),tend to present a brief overview of the accountinghistory community by focusing attention on the Anglo-American dimensions of the community rather than the wider and,therefore,full international dimensionsof the field.This study will deal with the arrangements for accounting history in countries or regions where English is the first or official language and,importantly,where it is not.This elucidation of the breadth and depth of the accounting history community may also affect the way accounting history scholarship is treated within universities and in other institutions around the globe.Practitioners of historical research in accounting are sometimes,if not frequently,faced with comments reflecting a tendency for the international accounting history community to e seen as small,if not very small or tiny,even to the point where some accounting historians may themselves tend to underestimate the level of internationalinterest in the field.An internationally recognized scholar remarked at a recent international conference that there are probably only 300 to 400 accounting historians around the world.While perceptions of smallness may be a regarded by some,if not many,as a virtue,such perceptions may also be accompanied by claims that small specialist groups of the genre are narrow or insignificant,or even quaint,as a result of their scale.The exploration and elucidation of the communitys international dimensions may have implications for the ways in which accounting history research and publication are regarded and assessed within accounting