Interest in this topic followed examination of new data discussing several antecedent proposals for establishing an international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International Association for Accounting Education and Research (IAAER). Relevant correspondence between several academics is now publicly available in the R.J. Chambers Archive at the University of Sydney. This enables justified statements to be made about the pre‐1984 antecedents of the IAAER, thereby filling a vacuum in our understanding of the history of the organization. We initially discuss Ray Chambers’ and others’ desire for, and attempts to promote an international approach to accounting research and practice. Chambers unsuccessfully attempted to organize an international think‐tank, beginning in the mid‐1960s with something like the International Economic Association of that time. He persisted, through participation in the Accounting Researchers International Association, an elite accounting society. Eventually, those proposals were discarded as he and others like Adolf Enthoven and David Solomons proposed an international confederation of accounting educators and researchers in 1977 and 1978. Efforts of other leading accounting academics of that time, in particular Norlin Rueschhoff and Seigo Nakajima, are also shown to have influenced the eventual formation of the simplified 1984 IAAER body with, initially, its individual‐based membership and objectives. Later, IAAER would become much more like the international confederation of accounting educators and researchers that Chambers had proposed in the 1997 Berlin International Conference on Accounting Education.

中文翻译：

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国际会计教育和研究协会的前身（1966–1983年）：对发展国际学术会计协会的早期举措的回顾

在研究了新数据之后，对这个话题产生了兴趣，讨论了在1966年至1983年期间建立国际学术会计协会的若干先前建议，并最终在1984年成立了国际会计教育和研究协会（IAAER）。悉尼大学的RJ Chambers档​​案库现已公开提供了几位学者之间的相关信函。这样就可以对IAAER的1984年以前的情况进行合理的陈述，从而填补了我们对组织历史的理解的空白。我们最初讨论雷·钱伯斯和其他人的愿望，并尝试促进会计研究和实践的国际方法。钱伯斯未能成功地组织一个国际智囊团，从1960年代中期开始，当时的名称是国际经济协会。他通过参加国际会计研究协会（一个高级的会计学会）而坚持不懈。最终，这些建议被放弃了，因为他和诸如Adolf Enthoven和David Solomons这样的人在1977和1978年提出了一个国际会计教育家和研究者联合会。事实证明，这对简化的1984 IAAER机构的最终形成产生了影响，最初它是基于个人的成员资格和目标。后来，