This book, first published in 1986, is a critical study of accounting history, split into two main sections: the development of accounting thought and practice prior to the emergence of a regulated accountancy profession; and the problems faced in the first 70 years of the accountancy profession.
This book, first published in 1986, is a celebration of Scottish accounting influence and tradition. The essays are critical contributions to the study of accounting history, split into two main sections: the development of accounting thought and practice prior to the emergence of a regulated accountancy profession; and the problems faced in the first 70 years of the accountancy profession.
Part
1. Preprofessionalism
1. Bibliographical Notes on Five Examples of
Paciolis Summa (1494) in Scotland A.B.G. Dunlop
2. The First Scottish Book
on Accounting: Robert Colinsons Idea Rationaria (1683) R.H. Parker
3. The
Historical Development of Internal Control from the Earliest Times to the End
of the Seventeenth Century T.A. Lee
4. A Pitmans Notebook T. Robertson
5.
Whether Malcolms is Best or Old Charge & Discharge D.A.R. Forrester
6. Early
Canal Company Accounts: Financial and Accounting Aspects of the Forth and
Clyde Navigation, 1768-1816 D.A.R. Forrester
7. A Scottish Farmer and His
Accounts, 1822-23 T. Robertson
8. A Careful and Most Ingenious Fabrication of
Imaginary Accounts: Scottish Railway Company Accounts Before 1868 W. Vamplew
Part
2. Professionalism
9. The Emergent Professionals J.C. Stewart
10.
Accountants in Old Aberdeen M.J.M. Kedslie
11. Qualification for Membership
a Hundred Years Ago J.C. Stewart
12. Accounting at Heriot-Watt College,
1885-1920 F. Mitchell and M.J. Mepham
13. The Early Debate on Financial and
Physical Capital T.A. Lee Overview
14. The Evolution and Revolution of
Financial Accounting: A Review Article T.A. Lee
