Program

Conference Registration and Morning Tea

Location: Room 67 Foyer

Welcome - 10:30 am -11:00 am 

Chair: Mona Nikidehaghani

• Official Welcome: Professor Shahriar Akter, Deputy Dean (Research), Faculty of Arts, Society & Business, University of Wollongong
• Opening Address: Associate Professor Carolyn Fowler, Joint Editor, Accounting History

Location: Room 67-104

Plenary Session - 11:00 am - 12:00 pm

Chair: Mona Nikidehaghani

Speaker: Professor Warwick Funnell
Presentation: The Power of Accounting

Location: Room 67-104

Lunch - 12:00 pm -1:00 pm

Parallel Sessions I - 1:00 pm - 2:00 pm

Publishing Accounting History

Room: 67-201
Chair: Deirdre Collier

• Garry Carnegie & Christopher Napier — Interdisciplinary and Critical Accounting History: Looking Back to 1996 and Projecting Ahead
• Adam Arian — The Historical Formation of Influence in Academic Accounting: Journals, Authorship, and Gender over Time

Accounting Innovation I

Room: 67-202
Chair: Kevin Huang

• Xiaoming Song & Jenny Jing Wang — Political Considerations in the Evolution of the Accounting System in New China: Taking the Creation, Promotion, and Withdrawal of the Increase-Decrease Bookkeeping Method as an Example
• Craig Foltin & Mark Holtzblatt — A Historical Examination on How XBRL Has Revolutionised Accounting and Financial Reporting with a Look at its Future

Afternoon Tea/Coffee - 2:00 pm - 2:30 pm

Plenary Session - 2:30 pm - 3:30 pm

Chair: Kevin Huang

Speaker: Professor Daxin Wu
Presentation: Red Accounting and the Chinese Revolution

Location: Room 67-104

Parallel Sessions II - 3:30 pm - 4:30 pm 

Accounting Innovation II

Room: 67-201
Chair: Abdel Halabi

• Eagle Zhang, Lina Xu & Corinne Cortese — High-Modernist Planning and the Quest for Legibility: Accounting for the People's Commune in China
• Marina Sidorova, Dmitry Nazarov & Nina Andreeeva — A Piece of the Puzzle from the History of Russian Cost Accounting

Corporate Scandals

Room: 67-202
Chair: Jenny Jing Wang

• Orie Miyazawa — Confucian Moral Traditions and Modern Accountability Failure: A Historical Analysis of the Olympus Scandal
• Md Noor Uddin Milon, Abdullah Al Mamun & Walid El Hamad — Systemic Corruption in State-Owned Enterprises (SOEs): Insights from the 1MDB Scandal

Organisational Structures

Room: 67-203
Chair: Sandra van der Laan

• Fujio Yamaguchi & Yuji Yamaguchi — Accounting Regulations as Family Constitution: The Mitsui Family's Laws of 18th Century Edo Period
• Ariba Abasi, Lee Moerman & Sanja Pupovac — Economic Shadows of Empire: The Peshgi System in Pakistan

Parallel Sessions III - 9:30 am -11:00 am

Finance and Financing

Room: 67-201
Chair: Craig Foltin

• Stefano Adamo, Robert Fasiello, Alessandro Lai & Laura Maran — Accounting, Risk, and Institutional Innovation in the Medieval Mediterranean: The Commenda Contract as a Precursor of Modern Financial Practices 
• Chun-Chieh Hwang, Yu-Hsin Chan, Tien-Wei Hwang & Eagle Zhang — Amortisation of Bond Premium: A Comparative History of the Taxation in Taiwan and the United States
• Muhabie Mekonnen Mengistu — Colonial Inheritance and Accounting Systems: Implications for Modern International Standardisation

Women and Accounting

Room: 67-202
Chair: Ryoko Shinoto

• Abdel Karim Halabi, Reshmi Roy & Achinto Roy — The First Australasian Accounting Conference 1936: A Social Program for Ladies
• Claire Wright — Who Gets Called to Account? A Critical Analysis of Corporate Reporting on Gender Diversity, 1986-2018
• Mohini Vidwans, Lynette Reid & Carolyn Fowler — Whānau and Becoming Wāhine Māori Accountants

Race and Slavery

Room: 67-203
Chair: Eagle Zhang

• Deirdre Collier — How Should We Classify "An Account Stated on the Manumission of Slaves"
• Bongani Munkuli & Mona Nikidehaghani — Accounting for Governing Race in South Africa, from Apartheid to Broad-Based Black Economic Empowerment
• Tianqi Yu — Diverging Paths of Responsibility: Identity Management and the Early Formation of Modern Slavery Disclosure under Australia’s Modern Slavery Act

Morning Tea/Coffee - 11:00 am - 11:30 am

Parallel Sessions IV - 11:30 am - 1:00 pm

Accounting and the Planet

Room: 67-201
Chair: Umesh Sharma

• Keerati Nivoranusit, Maryam Safari & Dessalegn Mihret — The Evolution of Water Reporting in Thailand (2000-2022) from a Multi-Stakeholder Perspective
• Delfina Gomes, Fernanda Leão, Karen McBride & João Ribeiro — Recovery of the Iberian Lynx: 20 Years to Accomplish the Status of Endangered Species’
• Md Noor Uddin Milon, Abdullah Al Mamun & Walid El Hamad — Accounting for the Invisible Emissions: Reimagining Carbon Accountability in the Cryptocurrency Economy

Non-financial Reporting

Room: 67-202
Chair: Marina Sidorova

• Karen McBride, Olga Cam & Roza Sagitova — Constructing “Who We Are”: Organisational Identity, Narrative Sensemaking, and Sustainable Decision-Making in the Russian-American Company (1842–1863)
• Ushi Ghoorah, Cherrie Yang, Mona Nikidehaghani, Vien Chu & Yuyu Zhang — Service Performance Reporting in the Nonprofit Sector: A Historical Literature Review of Its Incorporation into Accounting Domain
• Hafis Muaddab & Khudrotun Nafisah — Revisiting M.C. Ricklefs: Accounting for Ritual and Moral Economy in Seventeenth- and Eighteenth-Century Javanese Society

War and Politics

Room: 67-203
Chair: Sanja Pupovac

• Lee Moerman & Daniel Murphy — Nuclear Colonialism: The Cost of Atomic Tests in Australia
• Laura Maran, Enrico Bracci & Leanne Morrison — The Governance of War and the Role of Accounting: Insights from the Napoleonic Occupation of Northern Italy (1776-1799)
• Farzaneh Jalali & Mario Nicoliello — Accounting, governance and institutional survival under Italian Fascism: The Congrega of Apostolic Charity of Brescia, 1922–1943

Lunch - 1:00 pm - 2:00 pm

Roundtable Panel - 2:00 pm - 3:30 pm

Chair: Mona Nikidehaghani

Looking Back, Looking Forward: Accounting's Future in a Changing World

Location: Room 67-104

Afternoon Tea/Coffee - 3:30 pm - 4:00 pm

Exploring Wollongong (Free Time) - 4:00 pm - 6:00 pm

Gala Dinner - 6:00 pm - 9:00 pm

Harbourfront Restaurant, Wollongong

Plenary Session - 9:00 am - 10:30 am

Chair: Maryam Safari

Speaker: Professor Sandra van der Laan
Presentation: Why Do We Need to Account?

Location: Room 67-104

Morning Tea/Coffee - 10:30 - 11:00 am

Parallel Sessions V - 11:00am - 12:00 pm

Non-profit Entity Reporting

Room: 67-201
Chair: Karen McBride

• Rob Vosslamber — A Review of a University's Annual Reporting Prior to NPM
• Umesh Sharma — The Adoption of Accrual Accounting in New Zealand's Public Sector and the Global Impact: 1984-2018

Education and Accounting

Room: 67-202
Chair: Daniel Murphy

• Carolyn Fowler — Financing, Accounting and Accountability in Colonial Government: The Nelson Education System (1856 to 1859)
• Ryoko Shinoto — Household Accounting in Japan: School Education and Its Influence in Practice During the Meiji Era

Government

Room: 67-203
Chair: Fujio Yamaguchi

• Masayoshi Noguchi, Yuta Sumi, Chie Sawanobori & Yasuhiro Shimizu — Government Ownership and the Formation of Budgeting Capabilities: Evidence from Mitsui Mining in Nineteenth-Century Japan
• Mitsunori Kasukabe & Chie Sawanobori — Unification of Accounts by the Public Sector of Gas Companies in London in the Second Half of the 19th Century: Focusing on the Transition of Accounts in the Western Gas Light Company

Closing Session - 12:00 pm - 12:15 pm

Chair: Mona Nikidehaghani

• Presentation: 14th AHIC Conference in Japan (2028) — Professor Masayoshi Noguchi
• Closing Address: Associate Professor Laura Maran, Joint Editor, Accounting History

Location: Room 67-104

Lunch - 12:15 pm - 1:15 pm