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American Accounting Education, Textbooks and Public Practice Prior to 1900

Published online by Cambridge University Press:  24 July 2012

Roy J. Sampson
Roy J. Sampson
Affiliation:
Assistant Professor of Transportation atUniversity of Oregon
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Abstract

Some later observers, impressed perhaps by rapid progress of the art after 1900, showed disdain for nineteenth-century methods. Five principal factors, however, produced a steady evolution and made accounting an element of importance in the nineteenth-century American business world.

Type
Research Article
Information
Business History Review , Volume 34 , Issue 4 , Winter 1960 , pp. 459 - 466
Copyright
Copyright © The President and Fellows of Harvard College 1960

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References

1 Brown, Richard C.A., ed., A History of Accounting and Accountants (Edinburgh, 1905), p. 278Google Scholar.

2 Green, Wilmer L., LL.B., History and Survey of Accountancy (Brooklyn, 1930), p. 181Google Scholar.

3 Ibid., p. 132.

4 Ibid., pp. 131–132.

5 Ibid., p. 181.

6 Weston, William, The Complete Merchants Clerk: Or, British and American Counting House (London, 1754)Google Scholar.

7 American Institute of Accountants, Fiftieth Anniversary Celebration (New York, 1937), p. 104Google Scholar. Hereinafter this publication will be referred to as A.I.A.

8 Brown, History of Accounting, p. 271.

9 A.I.A., p. 107.

10 Ibid., p. 106.

11 Ibid., p. 108.

12 Green, History of Accountancy, p. 138.

13 Turner, Thomas, An Epitome of Book-Keeping By Double Entry (Portland, 1804)Google Scholar.

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15 Sheys, B., The American Book-Keeper (New York, 1818)Google Scholar.

16 Foster, B. F., A Concise Treatise on Commercial Book-Keeping (2d ed.; Boston, 1837)Google Scholar.

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20 Green, History of Accountancy, pp. 183–184.

21 Duff, P., Duff's Book-Keeping, By Single and Double Entry (20th ed.; New York, 1871)Google Scholar.

22 Green, History of Accountancy, p. 74.

23 Ibid., p. 75.

24 Brown, History of Accounting, p. 271.

25 Green, History of Accountancy, p. 75.

26 A.I.A., p. 80.

27 Brown, History of Accounting, pp. 272–273.

28 A.I.A., p. 6.

29 Woolf, Arthur H., M. A., A Short History of Accountants and Accountancy (London, 1912), p. 188Google Scholar.

30 Green, History of Accountancy, p. 185.

31 A.I.A., p. 111.

32 Ibid., p. 5.

33 Ibid., p. 111.

34 Ibid., p. 140.

35 Ibid., pp. 463–466.