Scottish Contribution to Accounting History

Inbunden, Engelska, 2020

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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.

Produktinformation

Utgivningsdatum2020-09-02
Mått156 x 234 x 14 mm
Vikt453 g
FormatInbunden
SpråkEngelska
SerieRoutledge Library Editions: Accounting History
Antal sidor166
FörlagTaylor & Francis Ltd
ISBN9780367503697

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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