The principal purpose of this brief item is to furnish 1980 accounting researchers, now in generous number throughout the world, with a modest perspective on how far accounting research has come in slightly less than 30 years, based on the compilation of Professor Bray in his little booklet of 1952 and 1953. Evidently he had thought about the preparation of the Register for some years. He obviously also had to have a rather wide ranging correspondence and knowledge of accounting research in many countries, in order to undertake the writing of the manuscript for his printed work. As contrasted with the scores of accounting publications today, the numerous committees and boards undertaking accounting research, and the approximately ten thousand accounting professors of the world (many of whom are engaged in a multiplicity of accounting research topics), Professor Bray could accurately state in his Foreword that accounting is very largely an applied subject, and its development on research lines is a comparatively new and difficult undertaking. As a consequence, would-be entrants into this field are often at a loss to know where to start. The intention of this Register is to familiarize new research workers with what is already going on, and to help those already committed to keep in touch with changing ideas
