Seekers of truth : the Scottish founders of modern public accountancy
著者
書誌事項
Seekers of truth : the Scottish founders of modern public accountancy
（Studies in the development of accounting thought / Gary John Previts and Robert J. Bricker, series editors, v. 9）
Elsevier JAI, 2006
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注記
Publisher varies: Bingley : Emerald
Includes bibliographical references (p. 389-397) and indexes
内容説明・目次
内容説明
2004 marked the 150th anniversary of the foundation of institutionalised public accountancy in the English-speaking world. The mid nineteenth century founders were public accountants practicing in Edinburgh, Glasgow, and Aberdeen. Their historical legacy is a respected profession world-wide that offers a complex range of public accountancy and other services to industry, commerce, and government. This book celebrates this legacy in biographies of 138 accountants involved in the creation of three professional bodies that combined to form the Institute of Chartered Accountants of Scotland (ICAS) in 1951. The biographies are presented within a historical context of Scotland at the beginning of the reign of Queen Victoria and reveal the economic and social class structure that characterised Victorian times. Many of the founders were members of families that profoundly influenced Scottish history in a variety of ways. Others had more humble origins. The biographies therefore attempt to capture not only the background of the founders but also their achievements in terms of careers, families, and friends. The book should be of interest to public accountants wishing to understand the historical foundations on which their profession is based. It is also relevant to social historians studying the impact of emerging professions on the economic, political, and social landscape of nineteenth century Scotland particularly and Britain more widely.
目次
Acknowledgements. Preface. Dedication. Introduction. Royal Licence to Practice. Biographies in Context. Farm to Factory. Muscular Christianity and Nationalism. Modern Athens. Edwin's City. Second City. The Foundations. In the Beginning a Letter. From Letter to Charter. Connections, Connections, Connections. Requisitioning Glasgow Accountants. City of Granite. Founders of Modern Public Accountancy. Aitken, Robert. Anderson, William. Auld, William. Baillie, John Menzies. Balfour, Robert. Barron, John. Barstow, Charles Murray. Black, Alexander. Borthwick, Archibald. Borthwick, James. Brand, Alexander. Brodie, John Alison. Brown, James. Brown, James Adam. Buchanan, Thomas Gray. Cairns, Charles. Callender, Henry. Carter, Frederick Hayne. Chaplin, Thomas Robertson. Christie, Robert, Sr. Christie, Robert, Jr. Cormack, David. Cowan, William. Crombie, John. Cunningham, Charles. Cuthbertson, Allan. Cuthbertson, Donald. Dickie, Henry David. Dickson, James Jobson. Dickson, Thomas Goldie . Douglas, Christopher Home. Dreghorn, David. Dundas, George. Esson, George Auldjo. Finlay, Gilbert Laurie. Fleming, John. Fletcher, Robert. Foulds, John Christie. Fraser, John. Fraser, John Charles. Gairdner, Charles. Gibson, Archibald. Gordon, Richard. Gourlay, James. Graham, John. Grant, Thomas. Grieve, John. Guild, James Wyllie. Hamilton, Dundas. Hendrie, William . Horne, Archibald. Howden, James. Hunter, John. Ivory, Holmes. Jamieson, Alexander. Jamieson, George Auldjo. Jamieson, William. Kerr, Henry. Leck, Henry. Leslie, John Grant. Liddle, James Mack . Lindsay, Donald. Low, William. Lunan, William . MacAndrew, James MacLean. McClelland, James. McCowan, Robert. McCubbin, David. MacEwan, Andrew. MacFarlane, George. MacGeorge, John. Mackenzie, John. Mackenzie, Kenneth. Mackenzie, Walter. McKirdy, John Lachlan. Maclagan, David. MacLean, William. MacNaughtan, William. McNicoll, Archibald. Maitland, John. Mann, John . Mansfield, Thomas. Marquis, George. Marshall, David. Martin, Thomas. Meldrum, George. Meston, James. Miller, John. Milne, William . Mitchell, George Thomson. Mitchell, Moncrieff. Moinet, John . Moncreiff, William. Moncrieff, John Scott. Morison, Peter. Murray, David. Murray, George. Murray, John Adamson. Myrtle, William. Niven, Alexander Thomas. Ogilvie, James. Ogilvy, John Spence. Outram, David Edmund. Paterson, Andrew Murray. Pearson, Charles. Peddie, Donald Smith . Raleigh, Samuel. Ramsay, George. Reid, John Christie. Ritchie, Alexander. Robertson, Alexander Weir. Robson, George. Russell, William. Scobie, Robert. Scott, Ralph Erskine. Scott, Thomas. Sinclair, James Augustus. Smith, James Graham. Smith, John. Smith, William . Souter-Robertson, David. Spottiswoode, Robert. Steele, William. Thomson, Charles William Wodrow. Thomson, James. Thomson, William Thomas. Todd, George. Tolmie, William . Watson, Henry George. Watson, James. Watson, James. White, Peter. Wilkie, James. Wilkie, James. Wink, George. Wood, William. Woodside, Archibald. Wyllie, Alexander. Evaluating the Founders. Bibliography. Index.
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