1. Global Accounting Digital Archive Network a basis for Knowledge in the New Millennium

2. 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

3. Global Demographics  33 AD 300 million  1200 AD 450 million  1750 AD 795 million  1900 AD 1.6 billion  2000 AD 6 billion  33 AD 300 million  1200 AD 450 million  1750 AD 795 million  1900 AD 1.6 billion  2000 AD 6 billion

4. Technologies  Digitization and Scanning  instant access  instant analysis  instant exchange  Digitization and Scanning  instant access  instant analysis  instant exchange

5. 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  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

6. And a Response  Global Accounting Digital Archive Network  To facilitate access to and study of global literature and its development  Global Accounting Digital Archive Network  To facilitate access to and study of global literature and its development

7. 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  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

8. 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  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

9. 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….

10. Next Steps  Identify and invite participants  Propose scope, timetable, processes and outcomes  Obtain resources  Initiate network development  Identify and invite participants  Propose scope, timetable, processes and outcomes  Obtain resources  Initiate network development

11. Actions  Facilitate access to materials which support the study of multiple periods, cultures and perspectives  Global Accounting Digital Archive Network

12. Outcome  Cooperation leading to  Collaboration to understand  Changes in knowledge  Cooperation leading to  Collaboration to understand  Changes in knowledge