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 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