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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.
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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