..., University of San Francisco, School of Management, Department of Accounting, San Francisco, CA, USA. Editor's note: Accepted by William H. Black. 1 1 2021 1 3 2022 2022 public accountancy intergenerational transfer of occupation professionalization record linkage closure...

...Thomas A. Lee ABSTRACT This research note uses a city directory to identify and contextualize early practitioners in what later became the first organized professional community of public accountants in the English-speaking world. It comments more generally on the use of such a directory...

... to an ongoing debate about Scotland's association with slavery. Editor's note: Accepted by William H. Black. 1 8 2021 1 9 2021 2022 professionalization public accountancy Scotland slavery There is a growing literature on the association of accounting with American...

..., with more immigrants in New York. Professional organizations, credentialing legislation, and other professional characteristics were not in place. Accounting education institutions were established and textbooks authored in both cities. The author thanks William H. Black (editor) and the two anonymous...