Academy of Accounting Historians


Barbara D. Merino Award for Excellence in Accounting
History Publication

This newly established annual award is to recognize the author of the best book on an accounting historical topic published in a given year.  Beginning in 2013, an annual award in the amount of $1000 shall be made to the author of the best book published in the time period 2011-2013.  The winning publication will be based upon the selection of an awards committee established by the leadership of the Academy of Accounting Historians.


Deadline for Nominations: June 2, 2014


Send nominations to: Academy Executive Committee at


Congratulations to the Inaugural Recipient!
Stephanie Moussalli (Rhodes College)

Stephanie Moussalli’s book The Fiscal Case Against Statehood: Accounting for Statehood in New Mexico and Arizona (2012, Lexington Books) won the inaugural Barbara D. Merino Award for Excellence in Accounting History Publication from the Academy of Accounting Historians this fall.  The book is a study of the accounting and fiscal policies of New Mexico and Arizona, which joined the Union in 1912 despite opposition from some of their residents.  It deals with the concerns of the people who lost the battle over statehood in the two territories. 

Moussalli examines New Mexico and Arizona’s territorial and state governments’ financial records, as well as those of Nevada for control purposes.  She finds that while territorial residents’ fears of steep increases in the cost of government were well founded, statehood also significantly improved their governments’ accountability for their use of the public purse.  She concludes that fiscal officials enabled statehood’s growth in government by improving the financial reports and processes.  Professor Shyam Sunder of Yale University writes that the book “makes an impressive contribution to the sparsely populated branch of scholarship – political accounting.”

Moussalli teaches accounting at Rhodes College in Memphis, Tennessee.  Her dissertation at the University of Mississippi formed the basis of this research.  Professor Dale Flesher, Associate Dean of the School of Accountancy at the University of Mississippi, nominated the book for the award.

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