Accounting in Eighteenth Century Scotland

Michael J. Mepham

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Accounting Theory and Financial Reporting Historical Economic and Social Studies Scottish History and National Identity

Abstract

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.

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