Global Accounting Digital
Archive Network
a basis for
Knowledge in the New Millennium
A Challenge
 The basic unit of geo-political
measure for accounting study is
expanding across time and space
boundaries via technology which is
increasingly digitized to facilitate
immediate access
Global Demographics
 33 AD
300 million
 1200 AD
450 million
 1750 AD
795 million
 1900 AD
1.6 billion
 2000 AD
6 billion
Technologies
 Digitization and Scanning
instant access
instant analysis
instant exchange
Research Network and Structure
 Scholars in all disciplines and cultures
are increasingly linked together by
virtual communication technologies
 Effective global networking is forming
and major accounting groups should
seek cooperative opportunities to
increase access to the knowledge bases
of more nations and cultures
And a Response
 Global Accounting Digital Archive
Network
 To facilitate access to and study of
global literature and its development
The Development of Thought…...
 DOT is a sub-field of our discipline
 Knowledge gained from the study and
interpretation of human experience
 A discipline without a sense of its
development is like a person without
a memory
Critical Assessment
 DOT research is selective, and
therefore incomplete and subject to
criticism
 Providing expanding sources for a
more inclusive understanding of the
discipline of accounting serves the
cause of increased understanding
Relevance
 If the development of accounting
thought on global terms is to develop
and is to be valued, it needs to be
relevant to contemporary
audiences….
Next Steps
 Identify and invite participants
 Propose scope, timetable,
processes and outcomes
 Obtain resources
 Initiate network development
Actions
Facilitate access to materials
which support the study of multiple
periods, cultures and perspectives
Global Accounting Digital
Archive Network
Outcome
 Cooperation leading to
 Collaboration to understand
 Changes in knowledge