A History of the Chartered Accountants of Scotland


Book Description

This book, first published in 1954, analyses the history of the world’s oldest accountancy body, the Institute of Chartered Accountants of Scotland. Chapters cover the history of Scottish accountants from the earliest times; review the position of the practicing accountant; assess the work of the Institute; examine the position of the accountant in commerce, industry or government service; and deal with the training and examination of accountants.







A History of Accounting and Accountants


Book Description

First published in 1968. Inspired by the occurrence of the Fiftieth Anniversary of the incorporation of Accountants in Scotland—in which country the Chartered Accountant first saw the light — suggested the propriety of writing an account of the origin and growth of the profession while it was still possible to ascertain the facts and describe the circumstances with some degree of fulness. This book also includes a history of Accounts, Auditing, and Book-keeping; in short, to treat of Accounting— as well as Accountants—from the historic standpoint.







Accounting in Scotland (RLE Accounting)


Book Description

The first Scottish book on accounting was published in 1683. That book heralded a century during which Scotland established its reputation as a land of accountants: a steady stream of books subsequently appeared from Scottish presses. This bibliography contains over 330 location entries, including 32 non-UK libraries. Periodical articles as well books are included.




Professionalism and Accounting Rules


Book Description

This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence




Studies in Early Professionalism


Book Description

This text provides an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland. This research is important for understanding the profession, and also provides a template for further studies of public accountancy's origins in other countries.




A History of Financial Accounting (RLE Accounting)


Book Description

This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.







The Priesthood of Industry


Book Description

Documenting the rise of the accountancy profession in Britain the authors of this volume focus on the individual - the professional accountant - and adopt an economic determinist analysis to explain why such a rise has occurred.