At the beginning of each year, the editor of the AHJ chooses 1st, 2nd and 3rd place recipients of the Best Manuscript Award from the previous year's journals. The 1st place recipient(s) receives a plaque and a check for $300, the 2nd place recipient(s) receives a check for $100 and the 3rd place recipient(s) receives a check for $100.
"The Victory of the Prussian Railway “Dynamic” Accounting Over the Finance and Patrimonial Accounting Models (1838-1884): An Early Illustration of the Appearance of the Second Stage of Capitalist Financial Accounting and a Testimony Against the agency and the Market for Excuses Theories." Accounting Historians Journal vol. 39, no. 1 (June), 2012.
Runner-Up: Robert J. Kirsch (Southern Connecticut State University)
"The Evolution of the Relationship Between the U.S. Financial Accounting Standards Board and the International Standard Setters: 1973-2008." Accounting Historians Journal vol. 39, no. 1 (June), 2012.
Runner-Up: Hugo Nurnberg (Baruch College)
"Objectives of Financial Reporting, Aboriginal Cost, and Pooling of Interests Accounting." Accounting Historians Journal vol. 39, no. 2 (December), 2012.
Past recipients of the Award:
2002 Alan J. Richardson
“Professional Dominance: The Relationship Between Financial Accounting and Managerial Accounting”
2003 Richard K. Fleischman and R. Penny Marquette
“The Impact of World War II on Cost Accounting at the Sperry Corporation”
2004 Warwick Funnell
“Accounting and the Pursuit of Utopia: The Possibility of Perfection in Paraguay”
2005 Sarah A. Holmes, Sandra T. Welch and Laura R. Knudson
“The Role of Accounting Practices in the Disempowerment of the Coahuiltecan Indians”
2005 Fernando Gutiérrez, Carlos Larrinaga and Miriam Núñez
“Cost and Management Accounting in Pre-Industrial Revolution Spain”
2006 Richard K. Fleischman, John Carroll University and Thomas Tyson, St. John Fisher College
“Accounting for Interned Japanese-American Civilians during World War II: Creating Incentives and Establishing Controls for Captive Workers”
2007 Charles W. Wootton, Eastern Illinois University and Barbara E. Kemmerer, Eastern Illinois University
“The Emergence of Mechanical Accounting in the U.S., 1880 – 1930”
2008 Valerio Antonelli, Università degli Studi di Salerno, Trevor Boyns, Cardiff Business School and Fabrizio Cerbioni, University of Padua
“The Development of Accounting in Europe in the Era of Scientific Management: The Italian Engineering Conglomerate, Ansaldo, 1918 – 1940”
2009 Norman B. Macintosh, Queen’s University
“Effective Genealogical History: Possibilities for Critical Accounting History Research”
2010 Warwick Funnell, University of Kent
“On His Majesty’s Secret Service: Accounting for the Secret Service in a Time of National Peril 1782-1806”
2011 Jesse Dillard, Portland State University and Linda Ruchala, University of Nebraska-Lincoln
“Veblen’s Placebo Another Historical Perspective on Administrative Evil”
2012 Jacques Richard, University Paris Dauphine
“The Victory of the Prussian Railway Dynamic Accounting Over the Public Finance and Patrimonial Accounting Models (1838-1884): An Early Illustration of the Appearance of the Second State of Capitalist Financial Accounting and a Testimony Against the Agency and the Market for Excuses Theories"