The First Australian Book on Accounting: James Dimelow's

Abstract

Accounting historians have shown considerable interest in the first printed books published on accounting (from 1494 onwards) in various countries. This paper provides a detailed study of the first Australian book, published in sets between 1871 and 1873. It examines the factors determining the date and place of such first authorship. James Dimelow's life and career in Britain and Australia are discussed and his books (which were published in Britain as well as Australia) are systematically described. These books are placed within the contexts of the economic and cultural environment of colonial Australia and the nineteenth‐century British and Australian accounting literature. The differences between Dimelow's and John Scouller's books are explored and explained and possible influences of Dimelow on the later development of Australian accounting are proposed.

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