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Professor Alan Sangster

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Professor Alan Sangster
Professor Alan Sangster
Professor Alan Sangster

BA (Business Studies), MSc (Op. Res.), PhD (Acc. Ed.), Cert. TESOL, CA

Chair in Accounting History

Accepting PhDs

About
Email Address
alan.sangster@abdn.ac.uk
Office Address

MacRobert 809

School/Department
Business School

External Memberships

Editor-in-Chief, Accounting Education (Routledge)

Deputy Chair, BAFA Accounting History SIG

Trustee of The Academy of Accounting Historians

Member of the Institute of Chartered Accountants of Scotland (ICAS)

Prizes and Awards

The 2022 'Outstanding Accounting Educator Award' of the American Accounting Association.

The 2022 'Outstanding Contribution to Accounting & Finance Education Award' of the British Accounting & Finance Association

The 2021 ‘Barbara D. Merino Award for Excellence in Accounting History Publication’ from the Academy of Accounting Historians section of the American Accounting Association.

The 2015 ‘Hourglass Award’ of the Academy of Accounting Historians.

The 2014 ‘Premio Enrique Fernández Peña de Historia de la Contabilidad' from The Spanish Association of Accounting and Business Administration (AECA).

The 2013 British Accounting and Finance Association ‘Life-Time Achievement Award’.

The 2009 Award for ‘Outstanding Contribution to Accounting Education’ from the British Accounting Association Special Interest Group in Accounting Education.

The 1997 Award for ‘Excellence in Teaching Innovation’ from the Institute of Chartered Accountants in Ireland.

The 1995 Award for ‘Outstanding Educator’ from the Artificial Intelligence/Expert Systems Section of the American Accounting Association.

Research

Research Overview

Accounting History

Business History

Research Areas

Accepting PhDs

I am currently accepting PhDs in History.

Please get in touch if you would like to discuss your research ideas further.

Email Me

History

Accepting PhDs
View Research Area

Research Specialisms

  • Accounting
  • History

Our research specialisms are based on the Higher Education Classification of Subjects (HECoS) which is HESA open data, published under the Creative Commons Attribution 4.0 International licence.

Current Research

History of Accounting, business practice, and business education in the Medieval, early modern, and modern periods (c.1200-2000)

Publications

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  • De Raphaeli: Venetian double entry bookkeeping in 1475

    Sangster, A.
    Lomax Press, Stirling. 150 pages
    Books and Reports: Scholarly Editions

  • Pacioli's lens: God, humanism, Euclid, and the rhetoric of double entry

    Sangster, A.
    Accounting review, vol. 93, no. 2, pp. 299-314
    Contributions to Journals: Articles

  • Earnings management, Ultra vires borrowing, and auditing of a scottish brewery 1884–1927

    Sangster, A., Gibb, F.
    Accounting Historians Journal, vol. 44, no. 2, pp. 1-15
    Contributions to Journals: Articles

  • Accounting and the state: The Portuguese-Brazilian empire

    Rodrigues, L. L., Sangster, A.
    The Italian and Iberian Influence in Accounting History: The Imperative of Power. Bigoni, M., Funnell, W. (eds.). Taylor and Francis AS, pp. 259-283, 25 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters

  • Mapping forensic accounting in the UK

    Hegazy, S., Sangster, A., Kotb, A.
    Journal of International Accounting, Auditing and Taxation, vol. 28, pp. 43-56
    Contributions to Journals: Articles

  • Strategic manoeuvres and impression management: communication approaches in the case of a crisis event

    O’Connell, B., De Lange, P., Stoner, G., Sangster, A.
    Business history, vol. 58, no. 6, pp. 903-924
    Contributions to Journals: Articles

  • The Genesis of Double Entry Bookkeeping

    Sangster, A.
    Accounting review, vol. 91, no. 1, pp. 299-315
    Contributions to Journals: Articles

  • The earliest known treatise on double entry bookkeeping by Marino de Raphaeli

    Sangster, A.
    Accounting Historians Journal, vol. 42, no. 2, pp. 1-33
    Contributions to Journals: Articles

  • Jacob Roll: The Reckoning: Financial Accountability and the Making and Breaking of Nations, Allen Lane, Penguin Books Ltd: London, 2014, 276 + xvii pp: ISBN: 9781846146411

    Sangster, A.
    Accounting Historians Journal, vol. 42, no. 1, pp. 139-156
    Contributions to Journals: Reviews of Books, Films and Articles

  • The Impact of Accounting Education Research

    Sangster, A., Fogarty, T., Stoner, G., Marriott, N.
    Accounting Education, vol. 24, no. 5, pp. 423-444
    Contributions to Journals: Articles

  • You Cannot Judge a Book by Its Cover: The Problems with Journal Rankings

    Sangster, A.
    Accounting Education, vol. 24, no. 3, pp. 175-186
    Contributions to Journals: Articles

  • Libr. XV: Cotrugli and de Raphaeli on business and bookkeeping in the Renaissance

    Sangster, A.
    Lomax Press, Stirling. 212 pages
    Books and Reports: Scholarly Editions

  • Publishing characteristics, geographic dispersion and research traditions of recent international accounting education research

    Marriott, N., Stoner, G., Fogarty, T., Sangster, A.
    British Accounting Review, vol. 46, no. 3, pp. 264-280
    Contributions to Journals: Articles

  • Emerging areas within the accounting curriculum

    Sangster, A., Shahin, I. O., Al-Rashed, W. I., Othata, O. O., Stainbank, L. J., Kitindi, E. G., Qu, X., Noguchi, A., Suwardy, T., Brown, A., Howieson, B., Dixon, K., Quadro, M., Cornacchione, E. B., Vera-Colina, M. A., Ruiz-De-Chavez, S., Gordon, I. M., Reckers, P., Everaert, P., Christensen, J., Arquero, J. L.
    The Routledge Companion to Accounting Education. Wilson, R. M. (ed.). 1st edition. Routledge, pp. 314-343, 31 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters

  • Using Pacioli's pedagogy and medieval text in today's introductory accounting course

    Sangster, A., Franklin, E., Alwis, D., Abdul-Rahim, J., Stoner, G.
    Journal of Accounting Education, vol. 32, no. 1, pp. 16-35
    Contributions to Journals: Articles

  • Pacioli's Example Entries-a Conundrum Resolved?

    Sangster, A., Stoner, G., Scataglini-Belghitar, G., De Lange, P., O'Connell, B.
    Abacus, vol. 50, no. 1, pp. 93-106
    Contributions to Journals: Articles

  • E-business internal audit: The elephant is still in the room!

    Kotb, A., Sangster, A., Henderson, D.
    Journal of Applied Accounting Research, vol. 15, no. 1, pp. 43-63
    Contributions to Journals: Articles

  • Factors that catalyse, facilitate and motivate the decision to implement activity-based costing in Jordanian industrial companies

    Nassar, M., Al-Khadash, H. A., Sangster, A., Mah'D, O.
    Journal of Applied Accounting Research, vol. 14, no. 1, pp. 18-36
    Contributions to Journals: Articles

  • Teaching IFRS in the U.K.: Contrasting experiences from both sides of the university divide

    Stoner, G. N., Sangster, A.
    Issues in Accounting Education, vol. 28, no. 2, pp. 291-307
    Contributions to Journals: Articles

  • Professional Accounting Body Affiliation: Shifting Priorities in the Transition from Student to Practitioner

    Sidaway, S., de Lange, P., Bouilheres, F., Sangster, A.
    Accounting Education, vol. 22, no. 6, pp. 605-617
    Contributions to Journals: Articles

  • The role of the state in the development of accounting in the Portuguese-Brazilian Empire, 1750-1822

    Rodrigues, L. L., Sangster, A.
    Accounting History Review, vol. 23, no. 2, pp. 161-184
    Contributions to Journals: Articles

  • Locating the source of pacioli's bookkeeping treatise

    Sangster, A.
    Accounting Historians Journal, vol. 39, no. 2, pp. 97-110
    Contributions to Journals: Articles

  • Pacioli’s forgotten book: The Merchant's Ricordanze

    Sangster, A., Stoner, G., de Lange, P., O'Connell, B., Scataglini-Belghitar, G.
    Accounting Historians Journal, vol. 39, no. 2, pp. 27-44
    Contributions to Journals: Articles

  • 'Public-private partnerships': The Portuguese General Company of Pernambuco and Paraiba (1759)

    Rodrigues, L. L., Sangster, A.
    Business history, vol. 54, no. 7, pp. 1142-1165
    Contributions to Journals: Articles

  • The ABS Journal Quality Guide: A Personal View

    Sangster, A.
    Accounting Education, vol. 20, no. 6, pp. 575-580
    Contributions to Journals: Articles
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