A Scottish Contribution to Accounting History

ISBN-13: 9780367503826 / Angielski / Miękka / 2022 / 162 str.

Opis

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.

Spis treści

Part 1. Preprofessionalism  1. Bibliographical Notes on Five Examples of Pacioli’s Summa (1494) in Scotland A.B.G. Dunlop  2. The First Scottish Book on Accounting: Robert Colinson’s 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 Pitman’s Notebook T. Robertson  5. Whether Malcolm’s 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

O autorze

T.A. Lee