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Keywords: public accountancy
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Journal Articles
Accounting Historians Journal (2022) 49 (2): 73–89.
Published: 01 December 2022
..., 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...
Journal Articles
Journal Articles
Accounting Historians Journal (2022) 49 (1): 55–59.
Published: 01 June 2022
...Thomas A. Lee ABSTRACT This study examines a Scottish public accountant's association with West India slavery during the late eighteenth and early nineteenth centuries. It provides a hitherto unresearched perspective on the association of accounting and accountants with slavery and contributes...
Journal Articles
Accounting Historians Journal (2020) 47 (2): 21–33.
Published: 01 December 2020
... that business mortality was “notoriously high for small marginal enterprises” ( Thernstrom and Knights 1970 , 15), as they disappeared quickly from city directories. U.S. accountants in 1850 to 1870 predated accounting professional associations and Certified Public Accountant (CPA) legislation...