Using a City Directory to Identify and Contextualize an Early Community of Public Accountants

Author:

Lee Thomas A.1ORCID

Affiliation:

1. The University of Alabama

Abstract

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 as an archival source for accounting history research.

Publisher

American Accounting Association

Subject

Accounting

Reference15 articles.

1. Brown, R. 1905. A History of Accountants and Accounting. Edinburgh, Scotland: T. C. and E. C. Jack.

2. Chambers, R. 1824. Traditions of Edinburgh. (Reprinted in 1996.)Edinburgh, Scotland: Chambers.

3. Edwards, J. R., Anderson M., and ChandlerR. A. 2007. Claiming a jurisdiction for the “public accountant” in England prior to organizational fusion. Accounting, Organizations and Society32 ( 1/2): 61– 100. https://doi.org/10.1016/j.aos.2005.12.006

4. Harris, S. 2002. The Place Names of Edinburgh. Edinburgh, Scotland: Savage Publishers.

5. Lee, T. A. 2011. Paul and Mackersy, Accountants, 1818–34: Public accountancy in the early nineteenth century. Accounting History Review21 ( 3): 285– 307. https://doi.org/10.1080/21552851.2011.616719

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1. Accounting history publications 2022;Accounting History Review;2023-01-02

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