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This text aims to provide an in-depth review of recent historical
research on the emergence and maturation of institutionalized
public accountancy in Scotland from the mid nineteenth century
onwards. Not only is this research important for understanding the
elitism of the professional project, but it also provides a
template from which further studies can be undertaken of public
accountancy's origins in other countries. The need for comparative
international research of the professional project is assisted by
the text's content. Individual contributions cover a range of
historical studies including the original foundations and founders,
the early competitive struggles with other bodies, the nature of
Victorian public practice, individual successes and failures, and
the gender issue. Most of the material has a contemporary relevance
to accounting policy makers, teachers and students. It should also
be of interest to social researchers of professions generally.
This book, first published in 1984, is concerned mainly with papers
published in various Transactions of the Chartered Accountants
Students' Societies of Edinburgh and Glasgow. Many of these
lectures were given by eminent accountants from throughout the UK,
and soon the activities of the Societies extended beyond lectures.
The financial reporting and auditing topics are the major concern
of this text - they represent the one category of lectures which
have a continuing and international relevance and interest.
This book, first published in 1984, is concerned mainly with papers
published in various Transactions of the Chartered Accountants
Students' Societies of Edinburgh and Glasgow. Many of these
lectures were given by eminent accountants from throughout the UK,
and soon the activities of the Societies extended beyond lectures.
The financial reporting and auditing topics are the major concern
of this text - they represent the one category of lectures which
have a continuing and international relevance and interest.
Originally published in 1997, the principal object of the editors
in compiling this collection of Robert R. Sterling's work was to
make more of his publications accessible in a convenient form to
the academic and professional accounting communities, and to
current and future generations of accounting students. While it is
not a complete portfolio of his published work to date, this
anthology contains all of Sterling's major articles. Through his
long-term quest for a science of accounting, Sterling sought to
bring together accounting educators, practitioners, regulators, and
researchers in order to identify credible advancements in
accounting knowledge, authoritative changes to accounting practice,
and transforming improvements to accounting education.
This text aims to provide an in-depth review of recent historical
research on the emergence and maturation of institutionalized
public accountancy in Scotland from the mid-nineteenth century
onwards. Individual contributions cover a range of historical
studies including the original foundations and founders, the early
competitive struggles with other bodies, the nature of Victorian
public practice, individual successes and failures, and the gender
issue.
2004 marked the 150th anniversary of the foundation of
institutionalised public accountancy in the English-speaking world.
The mid nineteenth century founders were public accountants
practicing in Edinburgh, Glasgow, and Aberdeen. Their historical
legacy is a respected profession world-wide that offers a complex
range of public accountancy and other services to industry,
commerce, and government. This book celebrates this legacy in
biographies of 138 accountants involved in the creation of three
professional bodies that combined to form the Institute of
Chartered Accountants of Scotland (ICAS) in 1951. The biographies
are presented within a historical context of Scotland at the
beginning of the reign of Queen Victoria and reveal the economic
and social class structure that characterised Victorian times. Many
of the founders were members of families that profoundly influenced
Scottish history in a variety of ways. Others had more humble
origins. The biographies therefore attempt to capture not only the
background of the founders but also their achievements in terms of
careers, families, and friends. The book should be of interest to
public accountants wishing to understand the historical foundations
on which their profession is based. It is also relevant to social
historians studying the impact of emerging professions on the
economic, political, and social landscape of nineteenth century
Scotland particularly and Britain more widely.
The University of Kansas (KU) is a public research university and
the largest university in the state of Kansas. Created by the staff
of the KU libraries, KU ScholarWorks is the digital repository of
the University. It contains scholarly work created by KU faculty
and staff, as well as material from the University Archives. KU
ScholarWorks makes important research and historical items
available to a wider audience and helps assure their long-term
preservation. The University of Kansas's KU ScholarWorks Pre-1923
Theses and Dissertation collection was digitized by the Scholarly
Communications program staff in the KU Libraries' Center for
Digital Scholarship. These theses and dissertations range from 1883
- 1921 and reflect topics from Engineering and History to Economics
and Chemistry, including titles like "A Study of Terpeneless Lemon
Extracts, English Interest in the Abolition of the Slave Trade, and
Aspects of the Gothic Romance."
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