..., 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...

...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...

... 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...