This book, first published in 1986, analyses the lives and careers of the founding members of the Institute of Chartered Accountants of Scotland. Contemporary professional accountancy owes its formal beginnings to the nineteenth-century Scottish accountants who formed the first professional bodies, and this book provides valuable insights for the accounting historian on the backgrounds, education, work styles and integrity of those early accountants.
1. Author’s Preface 2. Origins and Background of a New Profession 3. Biographical Notes