This book, first published in 1988, is a study of the development of accounting in eighteenth century Scotland. The investigation is organised around a survey of early Scottish accounting texts, an analysis of their exposition of the Italian method of book-keeping and their treatment of certain selected topics. The aim is to evaluate the contribution that these Scottish accountants made to the development of a profession.
Table of Contents
1. The Economic, Social and Cultural Background of Eighteenth Century Scotland 2. Authors, Teachers and Practitioners 3. Alexander Malcolm (1685-1763) 4. John Mair (1702/3-1769) 5. William Gordon (1720/1-1793) 6. Robert Hamilton (1743-1829) 7. A Survey of Scottish Accounting Texts up to the End of the Eighteenth Century 8. The Nature and Objectives of Book-Keeping 9. The Books of Account and the Canonical System 10. Balancing the Books 11. Accounting for Partnerships 12. Accounting for the Tobacco Trade 13. Accounting for the Sugar Trade 14. Estate Accounts 15. Farm Accounts 16. Robert Hamilton and the Origins of Cost Accounting 17. Robert Hamilton and Residual Income 18. Summary
Michael J. Mepham