Recent Research in British Accounting History

Mary E. Murphy

Business History Review, 1955, vol. 29, issue 3, 263-276

Abstract: British historians appear to have surpassed their American contemporaries in recognizing the importance of developments in accounting theory and practice in shaping the course of business. Students of British accountancy today enjoy increasing institutional support and have published several impressive works. From these and other sources it is possible to construct an outline of the background of British (and, more particularly, Scottish) accountancy which reveals much of interest to American scholars.

Date: 1955
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