Richard Mattessich
Mech Eng (Vienna IV), DKF, Dr. rer pol (Vienna XIX),
Dr. hon causa (Madrid)
Professor Emeritus, Accounting Division
Contact Information
Office Henry Angus 364
Tel (604) 822-8419
Email richard.mattessich@sauder.ubc.ca
Research Interests
- Accounting theory
- Accounting history
- Philosophy of applied sciences
Research
Selected Publications
Books (selected)
(for a complete list see: WorldCat of your Library Internet)
La Representación Contable y el Modelo de Capas-Cebolla de la Realidad: Una Comparación con las "Ordenes de Simulacro" de Baudrillard y su Hiperrealidad, Monograph of the Asociación Española de Contabilidad y Administración de Empresas (AECA), Madrid, 2004. Comtabilidad y Métodos Analíticos—Medición y Proyección del Ingreso y la Riqueza en la Microeconomía y en la Macroeconomía (Spanish version of Accounting and Analytical Methods, translated by Prof. Carlos L. García Casella and Prof. María del Carmen Rodriguez de Ramirez). Buenos Aires: LA LEY, 2002.
Book In Preparation (for 2007)
Two-hundred Years of Accounting Research: An International Survey of Personalities, Ideas, and Publications from about 1800 to 2000 (a comprehensive book, partly based on some of my previous historical papers, occasionally in co-authorship) covering accounting research in some 20 countries in detail and over a dozen further countries in lesser details.
Books Published (selected)
The Beginnings of Accounting and Accounting Thought--Accounting Practice in the Middle East (8000 B.C. - 2000 B.C.) and Accounting Thought in India ( c. 300 B.C. and the Middle Ages), New York: Garland Publishing, Inc., 2000.
Critique of Accounting--Examination of the Foundations and Normative Structure of an Applied Discipline, Westport, CT: Quorum Books, Greenwood Publishing Group, 1995.
Foundational Accounting Research - Professional Memories and Beyond, Tokyo: Chuo University Press, 1995.
Instrumental Reasoning and Systems Methodology--An Epistemology of the Applied and Social Sciences, Dordrecht, Holland: D. Reidel, Publishing Company, 1978.
Accounting and Analytical Methods--Measurement and Projection of Income and Wealth in the Micro- and Macro-Economy, Homewood, IL: R. D. Irwin, Inc., 1964.
Simulation of the Firm Through a Budget Computer Program, Homewood, IL: R. D. Irwin, Inc., 1964.
Recently Accepted Papers
(for additional listings on: Rutgers Accounting Web Site)
“Accounting Research in Italy: Second Half of the Twentieth Century” (co-authored with Enrico Viganò) accepted for Review of Accounting and Finance 6 (1, 2007).
“Accounting Research in Spain: Second Half of the Twentieth Century” (co-authored with Belén Fernández-Feijóo Souto), accepted for De Computis (2006).
“On the Development of Academic and Professional Accounting in Argentina, and its Publication and Research” (co-authored with Cristina Wirth), De Computis (to be published in 2006).
“The Information Economic Perspective of Accounting — Its Coming of Age”, —an abbreviated version was presented at the EIASM Conference (Frankfurt a. M., June 17-19, 2004) accepted for the Canadian Accounting Perspective vol. 4, no. 2 (2006).
“Accounting Research in the French Language Area — Second Half of the Twentieth Century” (co-authored with Jean-Guy Degos) in print for Review of Accounting and Finance 5 (4, 2006).
Published Papers (selected)
“On the Poverty and Richness of Accounting—Illusion versus Reality: A Commentary on Professor Chambers 1999 Paper `The Poverty of Accounting Discourse’.” Invited paper in Accounting Education 14 (1, March 2005), pp. 29-33.
“A Concise History of Analytical Accounting: Examining the Use of Mathematical Notions in our Discipline”. Invited paper to be presented in June 2005 at the Leon Kozmiski Academy of Entrepreneurship and Management, Krakow, published in its proceedings in M Dobija et al., eds., General Accounting Theory -- Towards Balanced Development., 2005, pp. 13-47; an extended version has also been published in the electronic journal De Computis No.2 (June 2005) pp. 123-153.
“Twentieth Century Accounting Research in the German Language Area” (co-authored by H.-U. Küpper and R. Mattessich), Accounting, Business and Financial History (Special issue: Accounting History in the German Language Arena 15 (3, November, 2005), pp. 345-410.
“Reality and Representation in Accounting”, in M. Dohija and S. Martin, eds., General Accounting Towards Balancing the Society, Krakow: Leon Kozminski Academy of Entrepreneurship Management, 2004, pp. 29-59.
“Contabilidad: cisma o síntesis? El desafío de la teoría condicional-normativa”, Partida Doble, Revista de Contabilidad, Auditoria y Empresa XIII (144, May, 2003, Spain), pp. 104-119 (a Spanish translation by D. Carrasco Díaz of my paper "Accounting Schism or Synthesis? A Challenge for the Conditional-Normative Approach", Canadian Accounting Perspectives 1/2, 2002 — see above).
“Accounting Representation and the Onion Model of Reality: A Comparison with Baudriallard's Orders of Simulacra and his Hyperreality", Accounting, Organization and Society 28 (5, July 2003), pp. 443-470.
“Accounting Research and Researchers of the 19th and the Beginning of the 20th Century: An International Survey of Authors, Ideas and Publications”, Accounting, Business and Financial History 13 (2, July 2003), pp. 125-170.
“Accounting Research in the German Language Area—First Half of the 20th Century” (an abbre¬viated version of an invited paper presented at the 26th Congress of the European Accounting Association, 2003 —co-authored by R. Mattessich and H-U, Küpper), Review of Accounting and Finance 2 (3, 2003), pp. 106-137.
“Accounting Research in the French Language Area — First Half of the 20th Century” (an abbreviated version of an invited paper presented at the 26th Congress of the European Accounting Association, 2003; co-authored by J.-G. Degos and R. Mattessich, published in the Review of Accounting and Finance 2 (4, 2003), pp. 110-128 ((French version as “La literature comptable francophone (1900-1950) et les risques d’une période chaotique”, Cahiers électoniques du CRECCI – IAE – Cahier 05-2003 – Université Montesquieu, Bordeaux IV: 1-28).
“The Rise and Significance of Modern Analytical Accounting - Part I: A Review Essay of Accounting Theory: An Information Content Perspective, by John A. Christensen and Joel Demski”, Energeia: Revista Internatcional de Filosofía y Epistemología de las Ciencias Economicas (Universidad de Ciencias Empresariales y Sociales, Buenos Aires) 2 (1-2, December 2003): 133-144.
“Accounting Research—Panel Discussion”, contribution to the Plenary Panel (co-authored with J. Demski, N. Dopuch, J.Ohlson and S. Zeft) at the celebration of the 50th Anniversary of the Accounting Hall of Fame, published in the Proceedings, Daniel L. Jensen, ed., Challenges and Achievements of Accounting: The Twentieth Century (Columbus, OH: Accounting Hall of Fame, Ohio State University Press, 2002), pp. 64-83.
"Rechnungswesen--Frühgeschichte: Praxis in Mesopotamien und Ansátze zur Theorie in Indien", in H -.U . Küpper and A. Wagenhofer, eds., Handwörterbuch Unter¬nehmungs¬rechnung und Controlling (Stuttgart: Poeschel Verlag, 2002), col. 1661-1669.
"The Oldest Writings, and Inventory Tags of Egypt--A Review Essay of Gunther Dreyer's Umm el Quaab I--Das prähistorische Königsgrab U-j und seine frühen Schriftzeugnisse", Accounting Historians Journal. (June 2002), pp. 195-208 (reprinted in Contaduria, Universidad de Antioquia, 41, Septiembre, 2002, pp. 17-30--including Summaries in French and Spanish).
"The Theory of Clean Surplus and Its Evolution: Survey and Recent Perspectives", Energeia--Revista Internacional de Filosofía y Epistemología de las Ciencias Económicas 1 (2, 2002), Universidad de Ciencias Empresariales y Sociales, Buenos Aires, invited paper (with Spanish text translation on pp. 49-79), pp. 9-79.
"What 20th Century Accountants Did and Did Not Do", Keizaigaku Ronsan (Journal of Econo¬mics, published by the Society of Economics, Chuo University, Tokyo) vol. 42, no. 5 (March 2002), pp. 1-8.
"Accounting Representation and the Onion Model of Reality: A Comparison qith Baudrillard's Orders of Simulacra and His Hyperreality", Accounting, Organizations and Society (in Press for 2002).
"Accounting Schism or Synthesis? A Challenge for the Conditional Normative Approach", Canadian Accounting Perspectives 1 (2, Fall 2002).
"Accounting Research - Panel Discussion", (with J.S. Demski, N. Dopuch, J.A. Ohlson, S.A. Zeff, and J.R. Dietrich as moderator) D.L. Jensen, ed., Challenge and Achievement in Accounting during the Twentieth Century (A Conference Celebrating the Fiftieth Anniversary of the Accounting Hall of Fame), Columbus, OH: Fisher College of Accounting, The Ohio State University, 2002: 64-83.
"A Tale of Forensic Accounting Before Forensic Accounting", Journal of Forensic Accounting 2 (2, 2001); 293-295.
"Le mie aspirazioni di ricerca: dove posso aver avuto successo e dove ho fallito", Contabilita e Cultura Aziendale 1 (1, 2001--Italy): 38-53.
"History of the Spreadsheet: From Matrix Accounting to Budget Simulation and Computerization", (with G. Galassi as second co-author) in Accounting and History, Madrid: Asociacion Espanola de Compatabilided v Administracion de Empresas, 2000: 203-232.
"Hitos de la investigacion en Contabilidad Moderna (segunda mitad de siglo XX):, Revista de Contabilidad 2 (5, 2000--Spain): 19-66.
Distinctions (selected)
Doctor honoris causa (econ. & mgmt.) University of Málaga (Spain, May 18, 2006).
Doctor honoris causa (econ.) University Montesquieu, Bordeaux IV (France, May 5, 2006).
Recipient of the highest research award (the Hourglass Award) of the Academy of Accounting Historians (November, 2004).
Second time to be appointed to the Board of Nominations of the Accounting Hall of Fame, 2004 (Ohio State University – first time appointment was from 1978-1988).
Doctor honoris causa (econ. & mgmt.) University of Madrid (Complutense), 1998.
Honorary Professor, Centro Universitario Francesco de Vitoria, Madrid, 1997.
Corresponding Member of the Austrian Academie of Sciences, Vienna, 1984.
Fellow (Accademico Ordinario) of the Accademia Italiana di Economia.
Aziendale (founded in 1813 and elevated to the status of a National Academy of Italy in 1928).
"Haim Falk Award for Distinguished Contribution to Accounting Thought" (Canadian Academic Accounting Association), 1991.
International Literature Award 1972 of the American Institute of Certified Public Accountants (in cooperation with the American Accounting Association) for "Notable contribution to the accounting literature" in the English language area of 1972.
Professional Profiles (selected)
Of Richard Mattessich in: Les Grands Auteurs de la ComptabilitéBer (Paris: 2005), ed. by Bernard Colasse (Univ. of Paris, Dauphine), discussing 24 accounting scholars of the last 500 years (from Pacioli to our times).
“Spreadsheets” by Roger McHaney, recognizing and confirming (on p. 728) R. Mattessich as having “pioneered computerized spreadsheets”, in R. Rojas, ed., Encyclopedia of Computers and Computer History, Vol. Two, M-Z (Chicago/London: Fitzroy Dearborn Publishers, 2000, pp. 728-729 (see also various Websites under “Mattessich, Richard”).
"Richard V. Mattessich,1922- "by G. Murphy, in M. Chatfield and R. Vangermeersch, eds., The History of Accounting - An International Encyclopedia, New York: Garland Publishing, Inc. 1996: 404-406.
"Profile of Richard V. Mattessich" by C. McWatters, in J.R. Edwards, ed., Twentieth Century Accounting Thinkers, London: Routledge, 1994: 19-40.
"Spreadsheets" by R. McHaney, in Raul Rojas, ed., Encyclopedia of Computers and Computer History, Volume Two: 728-729 (lists Richard Mattessich as having "pioneered computerized spreadsheets for business accounting").
Separate Chapter on "R. Mattessich" in M.J.R. Gaffikin and M.J. Aitken, eds, The Development of Accounting Theory: Significant Contributors to Accounting Thought in the 20th Century, in New York: Garland Publ. Inc., 1982: 173-194.
Tenure Professorships
Mount Allison University (Chairman of Commerce, Canada, 1953-1959)
University of California, Berkeley (1959-1967)
Ruhr University Bochum (Chair of Economics, Germany, 1966-1967)
UBC (1967-1988)
University of Technology, Vienna (Chair of Industr. Admstr., Austria, 1976-1978).
Visiting Professorships
Free University Berlin (1965)
University of St. Gallen (Switzerland, 1965/66)
University of Canterbury (N.Z., 1970)
Austrian Academy of Management (Graz, 1971 and 1973)
City University of Hong Kong (1992), Chuo (1992)
University (Tokyo, 1992).
Visiting Professor at the University of Málaga, Spain, October-November, 2004).
Links and Other Information