THE INFLUENCE OF SCOTTISH ACCOUNTANTS IN THE UNITED STATES: THE EARLY CASE OF THE SOCIETY OF ACCOUNTANTS IN EDINBURGH

T. A. Lee

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Abstract

This study represents part of a long-term research program to investigate the influence of U.K. accountants on the development of professional accountancy in other parts of the world. It examines the impact of a small group of Scottish chartered accountants who emigrated to the U.S. in the late 1800s and early 1900s. Set against a general theory of emigration, the study's main results reveal the significant involvement of this group in the founding and development of U.S. accountancy. The influence is predominantly with respect to public accountancy and its main institutional organizations. Several of the individuals achieved considerable eminence in U.S. public accountancy.

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References

1981Motivations for Migration: An Assessment and a Value-Expectancy Research Model 1906A History of Accounting and Accountants.1985Social Closure and Occupational Registration 1991Emigration from Europe 1815–1930 1995The genesis of professional organization in scotland: a contextual analysis 1982Human Migration: A Geographical Perspective 1993Crossings: The Great Transatlantic Migrations, 1870-1914 2020The Society of Accountants in Edinburgh, 1854-1914

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