Accounting History Review ISSN: 2155-2851 (Print) 2155-286X (Online) Journal homepage: https://www.tandfonline.com/loi/rabf21 Malcolm Anderson 1970–2018: his academic career Roy Chandler & John Richard Edwards To cite this article: Roy Chandler & John Richard Edwards (2019): Malcolm Anderson 1970–2018: his academic career, Accounting History Review, DOI: 10.1080/21552851.2019.1611938 To link to this article: https://doi.org/10.1080/21552851.2019.1611938 Published online: 06 May 2019. Submit your article to this journal View Crossmark data Full Terms & Conditions of access and use can be found at https://www.tandfonline.com/action/journalInformation?journalCode=rabf21 ACCOUNTING HISTORY REVIEW https://doi.org/10.1080/21552851.2019.1611938 OBITUARY Malcolm Anderson 1970–2018: his academic career Roy Chandler and John Richard Edwards Cardiff Business School, Cardiff University, Cardiff, Wales Malcolm was born on 22 January 1970 and grew up in Cramlington, Northumberland. The schoolboy Malcolm showed a flair for leadership, serving as Deputy Head Boy and captain of the school football and cricket teams. He also displayed other characteristics which were to become familiar to all who knew him in later life. In a testimonial supporting Malcolm’s university application, the Headmaster of Cramlington High School wrote: ‘Malcolm’s atti- tude to his work is exemplary … He is able to work very well on his own … He has a clear style which displays his arguments forcefully and logically using both sound analysis and his dry sense of humour’. Thirty years of academic life failed to diminish those qualities. Malcolm studied economics and economic history at Cardiff University between 1988 and 1991. On graduation, he secured appointment as a Research Assistant at the University’s Business School. He was promoted to Lecturer in Accounting in September 1995 and added to his qualifications with an MPhil from Cardiff University and a Certified Diploma in Accounting and Finance from the Association of Chartered Certified Accountants. He married Diane in St Austell, Cornwall in 1993. They had three daughters, Hannah, Rachel and Bethan. Malcolm took his own life at the Business School on 19 February 2018. He was posthumously promoted to the grade of senior lecturer. A Cardiff undergraduate Malcolm arrived in Cardiff for an interview in 1988. He wished to study for a degree in economics and economic history. He was interviewed by Roy Thomas who asked him why he chose Cardiff as a place to study? The essence of his answer was that it wasn’t far from Swansea where his beloved Swansea City ply their trade. He later remarked to Malcolm Beynon – a colleague at the Business School – that he wasn’t convinced that it was the best answer. Perhaps he should have made comments about the quality of the course or the academic standing of the staff. But, as always with Malcolm, sheer honesty shone through and it did him no harm. Some years later, in 1996, businesses in South Wales welcomed the opening of the Second Severn Crossing. Malcolm, too, was delighted since the new bridge shaved 30 miles off the regular trips to watch Swansea City – an intriguing choice of team for one born and brought up in the North East of England. Too late now to press him for an expla- nation but, as an 11 year old, he might have been dazzled by the feats of John Toshack’s Swansea City which, to many people’s amazement, topped the first division on a number of occasions during the 1981–1982 campaign. Malcolm was awarded a first-class honours degree in economics and economic history in 1991. Trevor Boyns was one of his tutors. Trevor and John Richard (Dick) Edwards had © 2019 Informa UK Limited, trading as Taylor & Francis Group 2 OBITUARY recently launched the Business History Research Unit and were looking to appoint a first- class research assistant. Malcolm fitted the bill admirably. Research Following his appointment as Research Assistant in 1991, Malcolm became an integral part of the ‘Cardiff School’ of accounting and business historians, making significant contri- butions to the research efforts of the Business History Research Unit. The 1990s was an exciting time for Malcolm, Dick and Trevor and other members of the research unit such as Derek Matthews and Roy Chandler and, in the following decade, Steve Walker. We visited archives in many parts of England and Wales to collect data which were worked on and turned into research papers, published articles and books. Malcolm was great company both in the workplace and socially. Working alongside Dick, Trevor and Derek Matthews in various combinations, he con- tributed to a number of journal and book publications. In particular, his work on the role of accountants in British business management produced results that may have surprised many. The Priesthood of Industry. The Rise of the Professional Accountant in British Manage- ment, which drew significantly on the content of his MPhil thesis, was published by Oxford University Press in 1998. Together with Roy and Dick, Malcolm investigated the perennial problem of auditor responsibility for detecting fraud. This work had contemporary significance given that it was undertaken at the time of the Polly Peck and Maxwell corporate scandals. In 1993, their published results won the prestigious Walter Taplin prize for an article which the editors of Accounting and Business Research judged to be the best published that year. Some time later he collaborated with Steve Walker to study the social origins of the foun- ders of the ICAEW. Malcolm therefore worked on a number of different aspects of account- ing history with, perhaps, his most important individual contribution adding to our understanding of how public accountants rapidly achieved professional status in the latter decades of the nineteenth century. Malcolm was a first-class researcher with an impressive list of publications (see Publi- cations) that includes nine articles in ABS-rated 3 and 4* star journals. He could have applied successfully for a senior lectureship on the basis of research excellence. Indeed, he was encouraged to do so. But it was not a priority for him. He would put such ideas to bed by simply insisting that that it was enough for him to go home each day believing he had done a satisfactory job. Malcolm’s standing in the accounting history community was underlined by the invita- tion he received from two leading international accounting scholars – Stephen Zeff and Robert H. (Bob) Parker – to collaborate on the compilation of Major Contributors to the British Accountancy Profession: A Biographical Sourcebook. It was published by the Institute of Chartered Accountants in England and Wales in 2012. Teacher Despite his impressive research output, Malcolm is best remembered, in Cardiff, for his passionate dedication to learning and teaching, and for the pastoral support he provided to a generation of students. By the mid-1990s Malcolm had become a Lecturer in  ACCOUNTING HISTORY REVIEW 3 Accounting and, from the outset, proved to be a totally committed teacher. In modern academe, many see research as the priority with teaching something which has to be done, and hopefully done well, but it is research output that is the principal route to pro- motion. Such compromises were not for Malcolm. For him, teaching was not something you did when not researching. It was given top priority. As an undergraduate he found John Shorey – a Lecturer in Economics – an inspirational role model which he was keen to emulate. Malcolm taught a difficult course at Cardiff – the main challenge was that the course was taken by non-accounting students studying sub- jects such as marketing, economics and management. For many of them, study of the mys- teries of accounting was close to the last thing they ever wanted to do. Malcolm was an excellent teacher with the rare ability to enthuse the very large numbers of students (over 400 in 2017–2018) who attended his lectures even on topics that could be technical and, of themselves, not especially inspiring. Starting with the Most Effective Teacher prize in 2011, Malcolm won an award every year thereafter, whether for teaching excellence, feedback or student support. This achievement is a truly remarkable one given that most of us don’t get near receiving one such award in our entire career. The many tributes that have been voiced by past and present students are testimony to how highly Malcolm was regarded not just as an outstanding teacher but also as someone who was caring and unstinting in the time he would give to them. In the words of a former student, William Duffy, for example: ‘He was by far the best lecturer I ever had, he managed to make accounting fun somehow. He always seemed to have a positive outlook’. Administrator The excellence Malcolm brought to the lecture theatre was matched by the professional- ism he brought to the various organisational roles he was assigned by the Business School. His meticulous attention to detail and his determination to strive for perfection inevitably singled him out for some of the more arduous tasks – to the relief of his colleagues who knew not only that they were freed from performing an unwelcome administrative role but that the job would be done as well as humanly possible. This was especially evident when he undertook to bring the School’s teaching timetable into the electronic age – a mammoth task of itself in terms of courses/classes, staff, class sizes, and so on, but with the added issue of the many demands made by staff about their preferences for when, and where, they wanted to teach. Malcolm worked with Louis Vallis, who recalls the passion Malcolm had for a job that many would have regarded as drudgery. If they had completed the timetable say a day ahead of schedule, Malcolm would insist on using the remaining time available to try to make the timetable just that little bit better for staff and students. Malcolm, therefore, con- tributed organisational skills, professional dedication and commitment to the cause but, more than that, he brought to bear additional personal qualities – he was modest, unas- suming, respectful of his colleagues and always striving to deliver what was best for them. Irrespective of the outcome, colleagues knew that Malcolm would have striven to meet their many and varied requests: often this came at personal cost as he would, for example, put himself down for early morning starts. 4 OBITUARY Malcolm also performed a variety of invaluable administrative roles for the Business History Research Unit and the journal that it spawned – Accounting, Business & Financial History renamed Accounting History Review in 2011. Malcolm took on responsibility for pre- paring its annual listing of accounting history publications in 1993 and continued to do so for a quarter of a century (see Bibliographical listings). He served as its book review editor from 1998 to 2010. A conference was held annually in Cardiff under the auspices of the Business History Research Unit. There, Malcolm performed a wide range of roles including review of submissions, chairing research sessions and presenting numerous papers himself. He took over the task of conference organiser in 2009, bringing with him fresh ideas that significantly enhanced the event and the academic and social experience of its delegates. Malcolm cared about others and that is part of the reason why he was so very popular. We miss him in the rooms and corridors of the Business School. A smiling and thoughtful face who was always available to discuss both light-hearted issues and the serious concerns that colleagues might have. And those outside the Business School also miss him. Among the plaudits was one from Cheryl McWatters. She talked of Malcolm’s contributions to the accounting history com- munity and to this journal which she now edits. She rounded off fond recollections of Malcolm with the following comments: ‘When we attended the Cardiff conference, we could depend on Malcolm to take care of us if we had a logistical “nightmare” or any small concern’. Cheryl continued: ‘Malcolm frequently shared in his e-mails updates about his family and their activities of which he was immensely proud’. It is a source of great sadness that Malcolm will not be there to share with Diane his children’s triumphs and challenges. Publications Refereed articles Anderson, M. 2002. “An Analysis of the First Ten Volumes of Research in Accounting, Business and Financial History.” Accounting, Business & Financial History 12 (1): 1–24. Anderson, M., and S. Walker. 2009. “‘All Sorts and Conditions of Men’: The Social Origins of the Founders of the ICAEW.” British Accounting Review 41 (1): 31–45. Anderson, M., J. R. Edwards, and D. Matthews. 1996. “A Study of the Quoted Company Audit Market in 1886.” Accounting, Business & Financial History 6 (3): 363–388. Anderson, M., J. R. Edwards, and R. Chandler. 2007. “‘A Public Expert in Matters of Account’: Defining the Chartered Accountant in England and Wales.” Accounting, Business & Financial History 17 (3): 381–423. Anderson, M., J. R. Edwards, and R. A. Chandler. 2005. “Constructing the ‘Well Qualified’ Chartered Accountant in England and Wales.” Accounting Historians Journal 32 (2): 5–54. Chandler, R. A., J. R. Edwards, and M. Anderson. 1993. “Changing Perceptions of the Role of the Company Auditor, 1840–1940.” Accounting and Business Research 23 (92): 443–459. Chandler, R. A., J. R. Edwards, and M. Anderson. 2008. “Disciplinary Action Against Members of the Founding Bodies of the ICAEW.” Accounting, Auditing & Accountability Journal 21 (6): 827–849. Edwards, J. R., and M. Anderson. 2011. “Writing Masters and Accountants in England: A Study of Occupation, Status and Ambition in the Early Modern Period.” Accounting, Auditing & Accountability Journal 24 (6): 685–717. Edwards, J. R., M. Anderson, and R. Chandler. 2005. “How Not to Mount a Professional Project: The Formation of the ICAEW in 1880.” Accounting and Business Research 35 (3): 229–248.  ACCOUNTING HISTORY REVIEW 5 Edwards, J. R., M. Anderson, and R. Chandler. 2007. “Claiming a Jurisdiction for the ‘Public Accountant’ in England Prior to Organisational Fusion.” Accounting, Organizations and Society 32 (1–2): 61–100. Edwards, J. R., M. Anderson, and D. Matthews. 1997. “Accountability in a Free Market Economy. The British Company Audit 1886.” Abacus 33 (1): 1–25. Edwards, J. R., R. A. Chandler, and M. Anderson 1999. “The ‘Public Auditor’: An Experiment in Effective Accountability.” Accounting and Business Research 29 (3): 183–197. Edwards, J. R., T. Boyns, and M. Anderson. 1995. “British Cost Accounting Development: Continuity and Change.” Accounting Historians Journal 22 (2): 1–41. Matthews, D., M. Anderson, and J. R. Edwards. 1997. “The Rise of the Professional Accountant in British Management.” Economic History Review 50 (3): 407–429. Professional press Anderson, M. 1997. “It’s Good to Give: A Look at Charitable Contributions by UK Companies.” Certified Accountant, September: 30–32. Anderson, M. 2000. “Debtor Management.” ACCA Students’ Newsletter, May: 34–36. Anderson, M. 2000. “Gearing.” ACCA Students’ Newsletter, August: 36–38. Anderson, M. 2000. “History 1900. How to be Successful.” Accountancy, July: 134. Anderson, M. 2001. “Partnership Accounts.” Student Accountant, January: 50–51, 57. Anderson, M. and D. Matthews. 1997. “The Myth of the Cautious Manager. Do Accountants Make Effective Managers?” Accountancy Age, October 16: 16–18. Anderson, M. and J. R. Edwards. 1997. “Auditing History: In a League of Their Own”. Accountancy 120 (1252): 154–155. Anderson, M., J. R. Edwards, and D. Matthews. 1997. “The Rise of the Professional Accountant in British Business Management.” Management Accounting 75 (11): 30–31. Anderson, M., J. R. Edwards, and D. Matthews. 1998. “Industry’s Priesthood?” Accountancy 121 (1253): 142–143. Anderson, M., J. R. Edwards, and R. Chandler. 2007. “From Ridicule to Respect.” Accountancy 140 (1367): 117. Reprinted in Careers in Accountancy July 2007: 10. Chandler, R., M. Anderson, and J. R. Edwards. 1995. “Fraud and the Auditor. A 100 Years on.” Accountancy 116 (1227): 138. Edwards, J. R., and M. Anderson. 1998. “A Conceptual Framework for Financial Reporting.” ACCA Students’ Newsletter, January: 46–50. Mathews, D., J. R. Edwards, and M. Anderson. 1994. “The Rise of the Accountant in British Management.” In Review of Current Research 1994. The Results of Recent Research Funded by the Research Board, 82–84. London: The Research Board, ICAEW. Matthews, D., M. Anderson, and J. R. Edwards. 1997. “Women in Accountancy: Playing Catch-up.” Accountancy Age 18 September: 22–23. Books Boyns, T., M. Anderson, and J. R. Edwards. 1996. British Cost Accounting 1887–1952. Contemporary Essays from the Accounting Literature. London & New York: Garland Publishing. Matthews, D., M. Anderson, and J. R. Edwards. 1998. The Priesthood of Industry. The Rise of the Professional Accountant in British Management. Oxford: Oxford University Press. Parker, R. H., S. A. Zeff, and M. Anderson. 2012. Major Contributors to the British Accounting Profession: A Biographical Sourcebook. Edinburgh: Institute of Chartered Accountants of Scotland. 6 OBITUARY Chapter in book Anderson, M. 1994. “Research Methods in Accounting History.” In Principles and Practice in Business and Management Research, edited by V. J. Wass and P. E. Wells, 63–90. Aldershot, Hants: Dartmouth. Bibliographical listings Anderson, M. 1993. “Accounting History Publications 1991.” Accounting, Business & Financial History 3 (1): 121–124. Anderson, M. 1994. “Accounting History Publications 1992.” Accounting, Business & Financial History 4 (2): 355–359. Anderson, M. 1995. “Accounting History Publications 1993.” Accounting, Business & Financial History 5 (2): 281–285. Anderson, M. 1996. “Accounting History Publications 1994.” Accounting, Business & Financial History 6 (2): 219–230. Anderson, M. 1998. “Accounting History Publications 1995–1996.” Accounting, Business & Financial History 8 (1): 105–124. Anderson, M. 1998. “Accounting History Publications 1997.” Accounting, Business & Financial History 8 (3): 371–382. Anderson, M. 1999. “Accounting History Publications 1998.” Accounting, Business & Financial History 9 (3): 375–384. Anderson, M. 2000. “Accounting History Publications 1999.” Accounting, Business & Financial History 10 (3): 385–393. Anderson, M. 2002. “Accounting History Publications 2000.” Accounting, Business & Financial History 12 (1): 139–148. Anderson, M. 2002. “Accounting History Publications 2001.” Accounting, Business & Financial History 12 (3): 505–512. Anderson, M. 2003. “Accounting History Publications 2002.” Accounting, Business & Financial History 13 (3): 393–399 Anderson, M. 2004. “Accounting History Publications 2003.” Accounting, Business & Financial History 14 (2): 209–215. Anderson, M. 2005. “Accounting History Publications 2004.” Accounting, Business & Financial History 15 (2): 217–221. Anderson, M. 2006. “Accounting History Publications 2005.” Accounting, Business & Financial History 16 (3): 457–462. Anderson, M. 2008. “Accounting History Publications 2006–2007.” Accounting, Business & Financial History 18 (3): 357–374. Anderson, M. 2011. “Accounting History Publications 2008–2009.” Accounting History Review 21 (2): 227–235. Anderson, M. 2012. “Accounting History Publications 2010.” Accounting History Review 22 (1): 93–97. Anderson, M. 2012. “Accounting History Publications 2011.” Accounting History Review 22 (3): 301–305. Anderson, M. 2013. “Accounting History Publications 2012.” Accounting History Review 23 (3): 317–322. Anderson, M. 2014. “Accounting History Publications 2013.” Accounting History Review 24 (2–3): 227–233. Anderson, M. 2015. “Accounting History Publications 2014.” Accounting History Review 25 (3): 261–265. Anderson, M. 2016. “Accounting History Publications 2015.” Accounting History Review 26 (3): 373–379 Anderson, M. 2017. “Accounting History Publications 2016.” Accounting History Review 27 (3): 279–286.