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Business School

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

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

MacRobert 809

School/Department
Business School



External Memberships

Editor-in-Chief, Accounting Education (Routledge)

Trustee of The Academy of Accounting Historians

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

Latest Publications

  • What Counts as 鈥楬istory鈥� in Accounting History?: Historicity, Dual Integrity, and Bridging the New/Traditional Divide

    Sangster, A.
    Accounting History
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]

  • Digital Accounting History: Adoption of a Digitalized Historical Research Methodology

    Kuter, M., Sangster, A., Gurskaya, M., Petrash, N.
    Accounting Historians Journal, vol. 53, no. 1, pp. 35-51
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]

  • A Profession at a Crossroads鈥擨nsights from a Historical Lens

    Sangster, A.
    Accounting Horizons
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]

  • A critical history of double entry accounting 1150-1800

    Sangster, A.
    World Scientific, Singapore. 440 pages
    Books and Reports: Books
    • [ONLINE] DOI:
    • [ONLINE]

  • Lodovico Flori's Treatise on Household Accounting for the Jesuit Order (1636): A Critical Translation

    Sangster, A. (ed.), Costa, M. (ed.), Tranchina, G. (ed.), Flori, L.
    Brill, Leiden, The Netherlands. 202 pages
    Books and Reports: Books
    • [ONLINE] DOI:
    • [ONLINE]

View My Publications

Prizes and Awards

2025 Le Prix Joseph Colleye d'Histoire de la comptabilité from the Association pour l'Histoire du management et des organisations, Paris, France.

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 Ferna虂ndez Pen虄a 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.

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 , published under the licence.

Current Research

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

Publications

Page 2 of 2 Results 51 to 89 of 89

  • 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
    • [ONLINE] DOI:
    • [ONLINE]

  • Locating the source of pacioli's bookkeeping treatise

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

  • Pacioli鈥檚 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
    • [ONLINE] DOI:
    • [ONLINE]

  • '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
    • [ONLINE] DOI:

  • The ABS Journal Quality Guide: A Personal View

    Sangster, A.
    Accounting Education, vol. 20, no. 6, pp. 575-580
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The diffusion of activity-based costing in Jordanian industrial companies

    Nassar, M., Al-Khadash, H. A., Sangster, A.
    Qualitative Research in Accounting and Management, vol. 8, no. 2, pp. 180-200
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • In defense of Pacioli

    Sangster, A., Stoner, G. N., McCarthy, P.
    Accounting Historians Journal, vol. 38, no. 2, pp. 105-124
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Liberalising the accounting curriculum

    Sangster, A.
    Accounting Education, vol. 19, no. 4, pp. 323-327
    Contributions to Journals: Editorials
    • [ONLINE] DOI:
    • [ONLINE]

  • Making our students more 'fit for purpose': A commentary on 'a role for the compulsory study of literature in accounting education'

    Sangster, A.
    Accounting Education, vol. 19, no. 4, pp. 373-376
    Contributions to Journals: Comments and Debates
    • [ONLINE] DOI:
    • [ONLINE]

  • Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry

    Sangster, A.
    Accounting, Business and Financial History, vol. 20, no. 1, pp. 23-39
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The ERA: A Brave New World of Accountability for Australian University Accounting Schools

    de Lange, P., O'Connell, B., Mathews, M. R., Sangster, A.
    Australian Accounting Review, vol. 20, no. 1, pp. 24-37
    Contributions to Journals: Articles
    • [ONLINE] DOI:

  • AN EMPIRICAL STUDY OF ACTIVITY-BASED COSTING (ABC) SYSTEMS WITHIN THE JORDANIAN INDUSTRIAL SECTOR: CRITICAL SUCCESS FACTORS AND BARRIERS TO ABC IMPLEMENTATION

    Nassar, M., Morris, D., Thomas, A., Sangster, A.
    ACCOUNTING IN EMERGING ECONOMIES. Tsamenyi, M., Uddin, S. (eds.). Emerald Group Publishing Limited, pp. 229-263, 35 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters
    • [ONLINE] DOI:

  • Exporting the RAE: adoption of similar practices in Australia and New Zealand

    Mathews, M. R., Sangster, A.
    Asian Review of Accounting, vol. 17, no. 2, pp. 115-135
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Advice for Management Accountants in ERP Systems: Implementation, Use and Post-implementation Issues

    Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
    Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 95-101, 7 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters
    • [ONLINE] DOI:

  • Background to the Study and Review of Prior Research

    Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
    Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 5-12, 8 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters
    • [ONLINE] DOI:

  • Management Accounting in Enterprise Resource Planning Systems Introduction

    Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
    Chapters in Books, Reports and Conference Proceedings: Forewords and Postscripts

  • Management Accounting in Enterprise Resource Planning Systems Summary and Conclusions

    Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
    Chapters in Books, Reports and Conference Proceedings: Forewords and Postscripts
    • [ONLINE] DOI:

  • Research Methodology

    Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
    Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 13-88, 76 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters
    • [ONLINE] DOI:

  • The Impact of ERP Systems on Management Accountants and Their Work

    Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
    Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 103-115, 13 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters
    • [ONLINE] DOI:

  • The Motivations for ERP Deployment

    Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
    Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 89-91, 3 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters
    • [ONLINE] DOI:

  • The Role of Management Accountants in the ERP System Implementation Process

    Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
    Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 93-94, 2 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters
    • [ONLINE] DOI:

  • Pacioli and humanism: Pitching the text in Summa Arithmetica

    McCarthy, P., Sangster, A., Stoner, G.
    Accounting History, vol. 13, no. 2, pp. 183-206
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The market for Luca Pacioli鈥檚 Summa Arithmetica

    Sangster, A., Stoner, G. N., McCarthy, P.
    Accounting Historians Journal, vol. 35, no. 1, pp. 111-134
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The printing of pacioli鈥檚 summa in 1494: How many copies were printed?

    Sangster, A.
    Accounting Historians Journal, vol. 34, no. 1, pp. 125-145
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Translating theory into practice: Facilitating work-based learning through IT

    Sangster, A., Maclaran, P., Marshall, S.
    Innovations in Education and Teaching International, vol. 37, no. 1, pp. 50-58
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The relationship between information technology and corporate financial reporting

    Xiao, Z., Sangster, A., Dodgson, J. H.
    Information Technology & People, vol. 10, no. 1, pp. 11-30
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Using the world wide web in accounting research: A huge step forward or a new constraint?

    Lymer, A. M., Sangster, A., Baldwin, A. A.
    British Accounting Review, vol. 29, no. 4, pp. 395-407
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Strategy and impacts of expert systems for bank lending

    BaldwinMorgan, A., Sangster, A.
    Expert Systems with Applications, vol. 11, no. 4, pp. 455-461
    Contributions to Journals: Articles
    • [ONLINE] DOI:

  • Editorial Comment: The integration of expert systems within the accounting curriculum

    Sangster, A.
    Accounting Education, vol. 4, no. 3, pp. 211-216
    Contributions to Journals: Editorials
    • [ONLINE] DOI:
    • [ONLINE]

  • The bank of Scotland's COMPASS-The future of bank lending?

    Sangster, A.
    Expert Systems with Applications, vol. 9, no. 4, pp. 457-468
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The bank of Scotland's lending adviser expert system, COMPASS

    Sangster, A.
    Chapters in Books, Reports and Conference Proceedings: Conference Proceedings
    • [ONLINE] DOI:
    • [ONLINE]

  • AI Supply and Demand Agents on the WWW

    Brown, C., Gasser, L., O'Leary, D., Sangster, A.
    Chapters in Books, Reports and Conference Proceedings: Conference Proceedings
    • [ONLINE]

  • The adoption of IT in management accounting: The expert systems experience

    Sangster, A.
    Journal of Information Technology, vol. 9, no. 2, pp. 159-169
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • How well do accountancy students understand a set of accounts?

    Sangster, A., McCombie, I.
    Accounting Education, vol. 2, no. 1, pp. 53-70
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • CAPITAL INVESTMENT APPRAISAL TECHNIQUES: A SURVEY OF CURRENT USAGE

    Sangster, A.
    Journal of business finance & accounting, vol. 20, no. 3, pp. 307-332
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Computer-based instruction in accounting education

    Sangster, A.
    Accounting Education, vol. 1, no. 1, pp. 13-32
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Computer鈥恇ased learning in UK accounting education: to support or to supplant?

    Sangster, A.
    British Journal of Educational Technology, vol. 23, no. 2, pp. 136-138
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The automation of accounting practice

    Wilson, R. A., Sangster, A.
    Journal of Information Technology, vol. 7, no. 2, pp. 65-75
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Knowledge-based learning within the accounting curriculum

    Sangster, A., Wilson, R. A.
    The British Accounting Review, vol. 23, no. 3, pp. 243-261
    Contributions to Journals: Review articles
    • [ONLINE] DOI:
    • [ONLINE]
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