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 accessinstant 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