120 likes | 216 Vues
The Global Accounting Digital Archive Network aims to enhance the accessibility and study of global accounting literature across cultures and time periods. By leveraging digitization technology for instant access and analysis, this initiative links scholars through virtual communication, fostering a collaborative environment for knowledge exchange. Through its Development of Thought (DOT) framework, the network addresses the relevance of accounting theories by providing a comprehensive understanding of its evolution. Together, we will invite participants, establish resources, and promote cooperation within the global accounting community.
E N D
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
Global Accounting Digital Archive Network Actions • Facilitate access to materials which support the study of multiple periods, cultures and perspectives
Outcome • Cooperation leading to • Collaboration to understand • Changes in knowledge