Hostname: page-component-78c5997874-t5tsf Total loading time: 0 Render date: 2024-11-09T08:24:49.120Z Has data issue: false hasContentIssue false
  • English
  • Français

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
Get access Rights & Permissions [Opens in a new window]

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

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

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.

14 Hutton, Charles, LL.D., F. R., A Complete Treatise on Practical Arithmetic and BookKeeping, Both by Single and Double Entry (New York, 1809)Google Scholar.

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.

17 Littleton, A. C., Ph.D., C.P.A. Accounting Evolution to 1900 (New York, 1933), pp. 167, 181Google Scholar.

18 Jones, Thomas, Book-Keeping and Accountanship, Elementary and Practical (New York, 1850)Google Scholar.

19 Littleton, Accounting Evolution to 1900, p. 178.

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.