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| Author: | Lee, T. |
| Title: | Identifying the founding fathers of public accountancy: the formation of The Society of Accountants in Edinburgh |
| Journal: | Accounting, Business and Financial History
1996 : VOL. 6:3, p. 315-336 |
| Index terms: | ACCOUNTING FINANCE SCOTLAND |
| Language: | eng |
| Abstract: | The purpose of this paper is to examine the 1853 formation of the Institute of Accountants in Edinburgh and its 1854 incorporation under royal charter as the Society of Accountants in Edinburgh. These events signal the origins of sustained institutionalised professional accountancy, and therefore have considerable historical significance in helping to explain the professionalization process in public accountancy since the mid nineteenth century. The formation of the IAE/SAE has been briefly described in detailed histories of the early Scottish professional accountancy bodies. |
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