Roger North: gentleman, accountant and lexicographer

R. H. Parker

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Accounting Theory and Financial Reporting Accounting and Organizational Management Accounting and Financial Management

Abstract

Roger North's The Gentleman Accomptant (1714) stands out in the early English language accounting literature for a number of reasons. It applies double entry to landed estates, recommends a system in which the separate activities of an estate are treated in effect as divisions, with inter-divisional transfers, and includes an accounting dictionary. This paper analyses the contents of the book, sets it and its author in their respective contexts, and discusses the possible influences on North's text.

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References

2001The New Grove dictionary of music and musicians 1981The New Grove Dictionary of Music and Musicians 2004FROM MEMORY TO WRITTEN RECORD 1911The Constitution and Finance of English, Scottish, and Irish Joint-Stock Companies to 1720.1978Life in the English Country House 2013The Origins of Scientific Economics 1996Instruments of Darkness: Witchcraft in England, 1550-1750 1995Sir Matthew Hale, 1609–1676

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2018Histories of accounting education – an introduction

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