Academic literature on the topic 'History of the accountancy profession'

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Journal articles on the topic "History of the accountancy profession"

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Sian, S. "PATTERNS OF PREJUDICE: SOCIAL EXCLUSION AND RACIAL DEMARCATION IN PROFESSIONAL ACCOUNTANCY IN KENYA." Accounting Historians Journal 34, no. 2 (2007): 1–42. http://dx.doi.org/10.2308/0148-4184.34.2.1.

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Racial demarcation and social exclusion were common features in the organization of racially diverse colonial societies. British settlement in colonial Kenya and the import of immigrant workers resulted in the creation of a hierarchical society in which the Europeans enjoyed privileges to the exclusion of the immigrant Asians and the indigenous Africans. This study sets out to show how changes in the organization of this society and commonly held prejudices within it were reflected and even amplified in the organization of the accountancy profession. Drawing from archival and oral history data
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Ding, Ying Yong, Sam McKinstry, Peiran Su, and Kirsten Kininmonth. "Comprehending the relationship between a company and its accountants, 1894–1967: Evaluating and accommodating Foucauldian and other perspectives." Accounting History 25, no. 3 (2019): 448–67. http://dx.doi.org/10.1177/1032373219884117.

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This article analyses the relationship between a Scottish manufacturing company and the accountancy firm which provided it with professional services across its existence (1894–1967). It examines the professional roles fulfilled by the accountants, the work done and the fee income derived from it, in the context of the company’s history. It emphasises the importance of the services provided by accountancy firms for unlisted companies in understanding the development of professional accountancy in the United Kingdom. The material presented is used to test three different explanations of the UK
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Pothmann, Ute. "„Ära Voss“." Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook 58, no. 1 (2017): 279–316. http://dx.doi.org/10.1515/jbwg-2017-0011.

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Abstract This article investigates one stage in the career of Dr. Wilhelm Voss (1896-1974) who was a chartered accountant, manager of the Reichswerke “Hermann Göring” and armament adviser to the Egyptian government after World War II. During the Weimar republic Voss was a respected association official and chartered accountant without a political background. Between spring 1933 and autumn 1934 he integrated himself fast and successfully into the Nazi regime. The article explores Voss’ actions, his motives and family background as well as professional points of contact to National Socialism. At
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Richardson, Alan J. "Educational Policy and Professional Status: A Case History of the Ontario Accountancy Profession." Journal of Canadian Studies 27, no. 1 (1992): 44–57. http://dx.doi.org/10.3138/jcs.27.1.44.

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Lee, Thomas A. "OUTLIERS IN THE PROFESSIONAL PROJECT OF VICTORIAN PUBLIC ACCOUNTANCY: DAVID SOUTER ROBERTSON, CHARTERED ACCOUNTANT." Accounting Historians Journal 36, no. 2 (2009): 75–92. http://dx.doi.org/10.2308/0148-4184.36.2.75.

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The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects
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Matthews, Derek. "The Past, Present, and Future of Accounting History." Accounting Historians Journal 46, no. 2 (2019): 25–40. http://dx.doi.org/10.2308/aahj-52535.

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ABSTRACT This paper seeks to establish statistically and explain the past, present, and likely future of accounting history. The article is based on a recently constructed database of publications in accounting history from 1989 to 2016. The data reveal that the output of accounting history articles grew very rapidly in the 1980s and 1990s attributed to the increased demand from the profession for accountancy teaching in universities, out of which emerged a relatively small number of accountancy academics who took an interest in history. From the turn of the millennium the output of articles h
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Walker, Stephen P. "Locating moral boundaries in the early accountancy profession." Accounting History Review 29, no. 2 (2019): 171–98. http://dx.doi.org/10.1080/21552851.2019.1607166.

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Haider, Najaf. "Norms of Professional Excellence and Good Conduct in Accountancy Manuals of the Mughal Empire." International Review of Social History 56, S19 (2011): 263–74. http://dx.doi.org/10.1017/s0020859011000447.

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SummaryIn Mughal India, accounts were kept by individuals and institutions for purposes of reference and planning. Accountancy required a set of objectives and techniques for collecting, organizing, and presenting information so that it could then be put to use. It also fostered learning. Subsisting on formal or informal training, professional accountants equipped themselves with linguistic and mathematical skills, the art of notation, mnemonic devices, and the ability to translate loosely defined units into precise terms and numbers. Accountants were an important component of the state appara
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Yates, JoAnne, and Paul J. Miranti. "Accountancy Comes of Age: The Development of an American Profession, 1886- 1940." Journal of American History 78, no. 2 (1991): 690. http://dx.doi.org/10.2307/2079615.

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Bukics, Rose Marie L., and Paul J. Miranti. "Accountancy Comes of Age: The Development of an American Profession, 1886-1940." Journal of Interdisciplinary History 22, no. 2 (1991): 351. http://dx.doi.org/10.2307/205900.

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Dissertations / Theses on the topic "History of the accountancy profession"

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Irmawan, Yudi. "Globalization and the accountancy profession in developing countries : an examination of the historical developmemt of the Indonesian accountancy profession (1954-2008)." Thesis, University of Bradford, 2010. http://hdl.handle.net/10454/4427.

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Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism. However, there is still a need for further research. First, how global expansion of capitalism penetrates is different acr
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Barfitt, Laurel Anne. "The contributions of John Lansing Carey to the profession of accountancy /." Full text available from ProQuest UM Digital Dissertations, 2006. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1320933701&SrchMode=1&sid=1&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1219427248&clientId=22256.

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Whiting, Rosalind Heather, and n/a. "Gender, family responsibilities and career success in the New Zealand accountancy profession." University of Otago. Department of Accountancy and Business Law, 2007. http://adt.otago.ac.nz./public/adt-NZDU20070214.145101.

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This study contributes to an understanding of the causes, consequences and complexities of gender inequity in career success (high levels of status and salary) in the New Zealand accounting profession. Sixty-nine (twenty-seven male and forty-two female) experienced Chartered Accountants were interviewed about their career histories. A feminist, interpretative and qualitative approach was followed and NVIVO was used for analysis. The first significant contribution of the study was the identification of five work/family strategies based on levels of family and work involvement (Traditional Men,
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Gammie, Elizabeth Black Anderson. "The validity of biodata as a selection tool within the Scottish accountancy profession." Thesis, Robert Gordon University, 1998. http://hdl.handle.net/10059/522.

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The aim of this thesis was to critically evaluate whether biodata could be used as a valid tool in the pre-selection process of trainee chartered accountants. Biographical details of recently qualified accountants who trained within the whole spectrum of ICAS training offices, were collected from a self-completion questionnaire. The data collected was used to develop statistical models predicting two relevant pre-selection criteria for the accounting profession, namely the ability to pass the professional examinations at the first attempt and the probability of remaining with the training prov
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Jönsson, Anette, and Nalan Sarikaya. "Revisorn i förändringens tid : arbete för samhällsnyttan." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-13036.

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Syfte Syftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision. Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig. Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även
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Dedoulis, Emmanouil. "The development of the code of ethics for the accountancy profession : the case of Greece." Thesis, University of Essex, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.402823.

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Nilsson, Sofie, and Emma Olsson. "Getting well by getting together : how organizational culture influence auditors’ well-being." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12231.

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På senare år har sjukskrivningarna i Sverige ökat på grund av arbetsrelaterad stress, vilket tros bero på den ökade stressen i dagens samhälle. Forskning visar att arbetsrelaterad stress ofta drabbar individer som har kontakt med och ansvarar för människor. Det kan bero på att tidigare forskning inom well-being, välmående, främst har riktats mot läkarkåren. Eftersom revisorer, precis som läkare, anses vara en profession av många, finns det incitament att även studera revisorers well-being. Tidigare forskning har påvisat att organisationskulturen både kan ha en positiv och en negativ inverkan p
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Lindsay, Hilary Frances. "Patterns of learning in the accountancy profession : the roles of continuing professional development and lifelong learning." Thesis, Open University, 2013. http://oro.open.ac.uk/43595/.

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This thesis explores the roles of CPD and lifelong learning for accountants today. Accountants are experiencing more career transitions and learning is an increasingly vital element in the ever changing environment. The research findings will be used to help accountants learn more effectively throughout their careers. Since 2005, member bodies of the International Federation of Accountants (IFAC) have been required to implement mandatory continuing professional development (CPD) schemes and to ‘foster a commitment to lifelong learning’ (IFAC, 2004a, p.1). In this new context this research with
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Lindqvist, Jenny, and Linnea Persson. "Upplevda nyttoaspekter i The Accountancy Profession : en studie om skillnaderna i hur medarbetare upplever nytta i revisions- och redovisningsarbete." Thesis, Linköpings universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-172273.

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Bakgrund Arbetsgivarna inom The Accountancy Profession möter i dagslägetutmaningar då yrkesrollerna ständigt förändras samtidigt som de måsteanpassa sig efter de nya generationernas krav och behov. Syfte Syftet med denna studie är att utforska hur arbetstagarens yrkesrollsamt generationstillhörighet påverkar hur medarbetaren upplever sigproducera nytta i sitt arbete inom The Accountancy Profession. Metod Denna studie har framförts med hjälp av en kvantitativ metod meddeduktiv vetenskaplig ansats. Fem hypoteser har formulerats baserat påstudiens teorier om professioner och generationer. Empiri
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Bakre, Owolabi Mukaila. "An examination of the emergence and development of the accountancy profession in developing countries : the case of Jamaica." Thesis, University of Essex, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.343270.

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Books on the topic "History of the accountancy profession"

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The development of American public accountancy profession: Scottish chartered accountants and the early American public accountancy profession. Routledge, 2006.

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Anibaba, Musliu O. A short history of the accountancy profession in Nigeria. West African Book Publishers, 1990.

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The versatile profession: A history of accountancy in Ireland since 1850. Chartered Accountants Ireland, 2013.

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Miranti, Paul J. Accountancy comes of age: The development of an American profession, 1886-1940. University of North Carolina Press, 1990.

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Parker, R. H. The development of the accountancy profession in Britain to the early twentieth century. Academy of Accounting Historians, 1986.

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Markus, H. B. The history of the German public accounting profession. Garland Pub., 1997.

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Accountancy and empire: The British legacy of professional organization. Routledge, 2010.

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Linn, Rob. Power, progress & profit: A history of the Australian accounting profession. Australian Society of Certified Practising Accountants, 1996.

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Pioneers of a profession: Chartered accountants to 1879. Garland Pub., 1986.

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A white-collar profession: African American certified public accountants since 1921. University of North Carolina Press, 2002.

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Book chapters on the topic "History of the accountancy profession"

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Richardson, Alan. "The Accountancy profession." In The Routledge Companion to Critical Accounting. Routledge, 2017. http://dx.doi.org/10.4324/9781315775203-8.

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Reynolds, Bob. "The Structure of the Profession." In Excellence in Accountancy. Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-12085-7_1.

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Zarach, Stephanie. "Accountancy." In British Business History. Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-13185-3_1.

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Zarach, Stephanie. "Accountancy." In Debrett’s Bibliography of Business History. Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-08984-0_1.

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Kamla, Rania, Habiba Al-Shaer, Sonja Gallhofer, and Jim Haslam. "The accountancy profession and emerging economies." In The Routledge Companion to Accounting in Emerging Economies. Routledge, 2019. http://dx.doi.org/10.4324/9781351128506-11.

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Puxty, Anthony G. "The Accountancy Profession in the Class Structure." In Critical Accounts. Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-09786-9_17.

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Thomas, Hugh. "Changes in the Accountancy Profession A UK Perspective." In Corporate Financial Services in Wales 1989. Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-009-2739-1_5.

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Robson, Keith, and David J. Cooper. "Understanding the Development of the Accountancy Profession in the United Kingdom." In Critical Accounts. Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-09786-9_18.

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Reinke, Herbert, and Margo De Koster. "History of the Police Profession." In Encyclopedia of Criminology and Criminal Justice. Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-5690-2_457.

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Callender, Jassen. "A Postmodern Profession, Circa 1991." In Architecture History and Theory in Reverse. Routledge, 2017. http://dx.doi.org/10.4324/9781315661315-6.

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Conference papers on the topic "History of the accountancy profession"

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Peens, Shaun. "HIGHER EDUCATION INSTITUTIONS’ NEED TO INITIATE CHANGE TO THE ACCOUNTING CURRICULUM DURING THE FOURTH INDUSTRIAL REVOLUTION (4IR)." In International Conference on Education and New Developments. inScience Press, 2021. http://dx.doi.org/10.36315/2021end032.

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In South Africa, the Further Education and Training phase (FET) in Accounting faces a major decline in learner numbers. The current format of FET Accounting serves little purpose in preparing learners for Accounting courses at tertiary level, if FET Accounting is not a precondition to Professional and Chartered Accountant courses. This study followed a qualitative research approach, from five Focus Groups at five Secondary schools in the Motheo Educational district, comprising of 16 FET Accounting Teachers to consider possible reasons for the decline of learners in FET Accounting. As result, u
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Kartal, Cihat, Recep Yücel, and MUSTAFA KARA. "Reorganization of Reengineering Depending Accounting Firm: A Study in Public Accountancy in Istanbul." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01254.

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After globalization; living in the most profound effects of the accountancy profession dimensions of internationalization; already in an office, is considered as an occupation area of the execution of local operations. However; ACCA, XBRL, concepts such as IFRS or strategic partnerships, demonstrate the need to be addressed in the international integration process of this profession. Today, local thinking, just considering the fact that reveal the results beyond the local competence; think of the international dimension of such a formation or to be accredited, the reconsideration of the existi
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Leonard, Kathleen M. "Brief History of Environmental Engineering: ``The World's Second Oldest Profession''." In Third National Congress on Civil Engineering History and Heritage. American Society of Civil Engineers, 2001. http://dx.doi.org/10.1061/40594(265)47.

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Eriksson, Sture J. A. "The Electrical Power Engineering Profession in Sweden - Overview and Milestones." In 2009 IEEE Conference on the History of Technical Societies. IEEE, 2009. http://dx.doi.org/10.1109/hts.2009.5337820.

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Samimi, B. "110. Prevalence of Aspergillus Versicolor in Residential and Commercial Buildings with History of Water Intrusion." In AIHce 1997 - Taking Responsibility...Building Tomorrow's Profession Papers. AIHA, 1999. http://dx.doi.org/10.3320/1.2765226.

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Karelskaia, Svetlana N., Viatcheslav Y. Sokolov, and Ekaterina I. Zuga. "Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.20.

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Chrimes, Michael, and Amar Bhogal. "Civil Engineering—A Brief History of the Profession: The Perspective of The Institution of Civil Engineers." In Third National Congress on Civil Engineering History and Heritage. American Society of Civil Engineers, 2001. http://dx.doi.org/10.1061/40594(265)9.

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Plata, A. "Origins of the Profession: The Role of History and Design in the Education of Structural Engineers." In Structures Congress 2017. American Society of Civil Engineers, 2017. http://dx.doi.org/10.1061/9780784480427.009.

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Widodo, Sugeng, Bujang Rahman, and Abdurrahman Abdurrahman. "The Exploration of History, Potential and Management of Earthquake in the Context of Mapping and Empowerment of Learning Community." In Proceedings of the International Conference on Educational Sciences and Teacher Profession (ICETeP 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icetep-18.2019.79.

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Lonsdale, Cameron, Allen Bieber, and Michael Burshtin. "ASME Rail Transportation Division’s Historical Mechanical Engineering Landmarks: Preserving History and Heritage for the Future." In ASME 2013 Rail Transportation Division Fall Technical Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/rtdf2013-4730.

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The ASME Rail Transportation Division (RTD), founded in 1920 as the Railroad Division, is one of the oldest and most active of ASME’s 37 Divisions and Subdivisions. Today RTD promotes the engineering profession within the railway industry, and holds two technical conferences per year. A wide variety of topics are covered at the conferences including subjects related to freight, passenger and locomotive operations and maintenance, infrastructure improvements, mechanical components, and safety research. ASME RTD also has a program for designating historical mechanical engineering Landmarks withi
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Reports on the topic "History of the accountancy profession"

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Burns-Dans, Elizabeth, Alexandra Wallis, and Deborah Gare. A History of the Architects Board of Western Australia, 1921-2021. The Architects Board of Western Australia and The University of Notre Dame Australia, 2021. http://dx.doi.org/10.32613/reports/2021.1.

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An economic and population boom in the 1890s created opportunities for architects to find work and fame in Western Australia. Architecture, therefore, became a viable profession for the first time, and the number of practicing architects in the colony (and then state) quickly grew. Associations such as the Western Australian Institute of Architects were established to organise the profession, but as the number of architects grew and Western Australian society matured, it became evident that a role for government was required to ensure practice standards and consumer protection. In 1921, theref
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