Swieringa, seminar participants at UNSW, the 1997 conferences of the AAANZ (Hobart), the IAAER
(Paris), and the Asian-Pacific International Accounting Conference (Bangkok).
He is a member of the American Accounting Association, AICPA, American Taxation Association, British Accounting Association, IAAER
, Institute of Management Accountants and the Academy of Accounting Historians.
The authors are grateful to Peter Wysocki, Pontus Troberg, Tapani Lehtonen, Lucy Nottingham, Gote Nyman, Risto Juurmaa, Lasse Niemi, Hannu Ojala, Seppo Ikaheimo, the participants of the AFAR workshop in Vaasa (April 2002), the participants of the accounting research seminar of the Helsinki School of Economics (October 2002), and the IAAER
World Congress of Accounting Educators (Hong Kong, November 2002) for their helpful comments on earlier versions of this paper, as well as to the editor, an associate editor, and two anonymous reviewers for their benevolent comments and constructive suggestions.